Diseño del proceso de chatarrización de los bienes muebles del Gobierno Autónomo Descentralizado del cantón Mocha, provincia Tungurahua

Abstract

This Curricular Integration Work called Design of the process of scrapping of movable assets of the Decentralized Autonomous Government of Mocha canton, Tungurahua province; had the purpose of implementing the design of the process of scrapping of movable assets of the GAD. For this, this work was carried out based on scientific contributions of authors, in addition to the information provided and collected from the institution, it was also based on the Regulation of Administration and Control of Public Sector assets, Manual of the process for scrap of Movable Goods, Statute of the Decentralized Autonomous Government of Mocha Canton, Internal Control Standards, Regulation of Scrap of Unserviceable Goods and other regulations in force for the public sector. Thus, the economic/financial diagnosis was carried out, where the amount of existing assets out of use, their cost and the corresponding analysis were established. Likewise, the benefits that the GAD gained from scrapping these assets were determined, and then a cost/benefit ratio of 1.78 was calculated, which shows the feasibility of implementing the scrapping process. It is also worth mentioning that this manual was clearly governed by the regulations in force. It is concluded that the staff of the Property Control and Warehouse Unit of the GAD of Mocha Canton made an inadequate final disposal of fixed assets out of use, this was due to the lack of knowledge of the scrapping program of the Public Sector assets; for which it was recommended, to manage the implementation of the scrapping process for fixed assets out of use as soon as possible, with the application and dissemination of this manual