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Cumplimiento del proceso de baja de bienes de propiedad, planta y equipo en el GAD municipal del cantón Urdaneta, periodo 2021.
| dc.contributor.advisor | Muñoz Chávez, Gladys Gabriela | |
| dc.contributor.author | Chevez Bastidas, Stephany Janeth | |
| dc.date.accessioned | 2022-10-17T17:02:34Z | |
| dc.date.available | 2022-10-17T17:02:34Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12888 | |
| dc.description | This case study raises the non-compliance of the processes for the disposal of institutional assets, as required by the corresponding public sector regulations applicable to the Property, Plant and Equipment item, despite having the list of assets in bad condition , dentified in the physical verification, the entity has not carried out the respective administrative management, which prevents considering the effective reconciliation of accounting balances in the financial statements, Thus, once the processes are executed this reflects reasonable results in the financial information of the Municipal Decentralized Autonomous Government of Canton Urdaneta in the period, it is concluded advising the administrative area, that any asset identified in bad condition or not useful for the entity is included in the list of assets for the cancellation, which according to its nature can be donation or free transfer, scrapping, destruction or sale, also consider the respective accounting adjustments at the end of the administrative act of cancellation all this considering the regulations, respective regulations of the public sector being these; Regulations for the Administration and Control of Public Sector Assets, Internal Control Standards of the Comptroller General of the State, it should be noted that a private entity is managed with the International Accounting Standards No. 16, (there are systems within the public sector entities designated with private sector standards). | es_ES |
| dc.description | This case study raises the non-compliance of the processes for the disposal of institutional assets, as required by the corresponding public sector regulations applicable to the Property, Plant and Equipment item, despite having the list of assets in bad condition , dentified in the physical verification, the entity has not carried out the respective administrative management, which prevents considering the effective reconciliation of accounting balances in the financial statements, Thus, once the processes are executed this reflects reasonable results in the financial information of the Municipal Decentralized Autonomous Government of Canton Urdaneta in the period, it is concluded advising the administrative area, that any asset identified in bad condition or not useful for the entity is included in the list of assets for the cancellation, which according to its nature can be donation or free transfer, scrapping, destruction or sale, also consider the respective accounting adjustments at the end of the administrative act of cancellation all this considering the regulations, respective regulations of the public sector being these; Regulations for the Administration and Control of Public Sector Assets, Internal Control Standards of the Comptroller General of the State, it should be noted that a private entity is managed with the International Accounting Standards No. 16, (there are systems within the public sector entities designated with private sector standards). | es_ES |
| dc.description.abstract | El presente caso de estudio plantea el no cumplimiento periódicamente de los procesos de baja de los bienes institucionales, que dicta la normativa del sector público correspondiente aplicable al rubro Propiedad, Planta y Equipo, a pesar de contar con el listado de bienes en estado malo, identificados en la constatación física, la entidad no ha realizado la gestión administrativa respectiva, lo que impide considerar la efectiva conciliación de saldos contables en los estados financieros, es así que una vez que se ejecuten los procesos esto refleja resultados razonables en la información financiera del Gobierno Autónomo Descentralizado Municipal del Cantón Urdaneta en el periodo, se concluye aconsejando al área administrativa, que todo bien identificado en mal estado o no sea útil para la entidad se incluya en el listado de bienes para la baja, que de acuerdo a su naturaleza puede ser donación o transferencia gratuita, chatarrización, destrucción o venta, así mismo considerar los ajustes contables respectivos al finalizar el acto administrativo de baja todo esto considerando los reglamentos, normativas respectivas del sector público siendo estas; Reglamento Administración y Control de Bienes del Sector Publico, Las Normas de Control Interno de la Contraloría General del Estado, cabe recalcar, que una entidad privada se maneja con las Normas Internacionales de Contabilidad N° 16, (existen sistemas dentro de las entidades del sector publico designadas con normas del sector privado). | es_ES |
| dc.format.extent | 33 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Bienes | es_ES |
| dc.subject | Propiedad | es_ES |
| dc.subject | Reglamentos | es_ES |
| dc.subject | Gobierno | es_ES |
| dc.subject | Autónomo | es_ES |
| dc.subject | Público | es_ES |
| dc.title | Cumplimiento del proceso de baja de bienes de propiedad, planta y equipo en el GAD municipal del cantón Urdaneta, periodo 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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