Estudio de políticas, procesos y procedimientos de la fundación “Atasim” para el control de activos fijos

Abstract

The purpose of the current research work was to evaluate the policies, processes and procedures of fixed assets about “Fundación Atasim” located in the north part of Macas city through a technical analysis which allows the adequate management of the process. The research was bibliographic and field. First, it made a diagnosis of the situation using the interview technique that was applied to the legal representative of the institution. Then, the survey technique aimed and applied at employees was about the management of fixed assets. After that, the COSO III method was used to verify compliance with the regulations established by Comptroller General of the State in the Internal Control Questionnaire. Once the diagnosis was determined, the SWOT matrix was developed in order to get elements that allow establishing an administrative management model. As a result, a series of deficiencies were found in the use of fixed assets and due to the institution does not have any type of process for its management. Then, a procedures manual was prepared with the procedures for the correct acquisition, codification, derecognition, depreciation, among others of the assets. In conclusion, the institution through an empirical administration presents an absence of records. Finally, it recommends the application of the manuals contemplated in the proposal.