Elaboración del proceso de chatarrización para los activos fijos muebles fuera de uso de la Bodega Central, Escuela Superior Politécnica de Chimborazo, período 2012.

Abstract

The present investigation is about “The Scrapping process elaboration for the useless tangible fixed assets belonging to the main warehouse at Escuela Superior Politécnica de Chimborazo in 2012”. It aims to solve the accumulation problem of useless and outdated fixed assets existing in the main institution warehouse. This work development is based upon the Scrapping Regulation of Executive Decree of June 19th, 2009, Official Register No. 628 of July 7th, 2009 No. 1971-A, General Fixed Asset Replacement Regulation of Public Sector, Polythecnic Regulation, Fixed asset record form, Re-entry register to the warehouse and other current regulations for the public service. Thus, the strategic diagnosis was done which is in the SWOT matrix and the strategy forming analytical matrix. Besides, the financial and economic diagnosis was carried out containing the amount of useless fixed assets, costs and the respective analysis. Besides, the benefit of scrapping these fixed assets was analyzed. Then the costs benefit analysis was done in which the feasibility of scrapping process implementation was demonstrated by using the scrapping handbook for fixed assets out order of the main warehouse at Escuela Superior Politécnica de Chimborazo. It is concluded that staff working at the warehouse and assets control unit manage the useless fixed assets inappropriately due to they do not know about the fixed assets scrapping program of public sector. That is why, it is recommended that the institution implement the useless fixed asset scrapping process soon as possible by applying the current handbook.