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Análisis de proceso de baja de activos fijos en el Gobierno Autónomo Descentralizado Municipal del cantón Baba en el periodo 2019-2020
| dc.contributor.advisor | Caicedo Monserrate, Diana Lorena | |
| dc.contributor.author | Bajaña Arizaga, Juley Michael | |
| dc.date.accessioned | 2021-11-25T20:06:47Z | |
| dc.date.available | 2021-11-25T20:06:47Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10747 | |
| dc.description | The process of derecognition of fixed assets within a public sector entity is carried out when the asset is depreciated in its entirety, due to obsolescence, partial or total loss, theft, purchase endowment or outdated. When the long-lasting good becomes useless it must disappear from the records. Within the decentralized autonomous government of the Baba canton, having fixed assets in good condition is important since a good administration of assets optimizes economic resources in order to provide a better service to its population. The objective of this case study is to analyze the respective treatment carried out by the study entity when completely derecognizing its fixed assets according to its policies and procedures. The research method to be used is inductive, which consists of the particular analysis of the problems detected through the information provided, and the consequence they entail in internal control. In addition, an interview was carried out with the director of the financial department where it was possible to identify the shortcomings that the entity has in relation to regulations and the method of asset derecognition, since the entity has not carried out the procedure for the derecognition of long-term assets, since seven years ago, moreover, they have not had an internal control that proposes guidelines to be followed. | es_ES |
| dc.description | The process of derecognition of fixed assets within a public sector entity is carried out when the asset is depreciated in its entirety, due to obsolescence, partial or total loss, theft, purchase endowment or outdated. When the long-lasting good becomes useless it must disappear from the records. Within the decentralized autonomous government of the Baba canton, having fixed assets in good condition is important since a good administration of assets optimizes economic resources in order to provide a better service to its population. The objective of this case study is to analyze the respective treatment carried out by the study entity when completely derecognizing its fixed assets according to its policies and procedures. The research method to be used is inductive, which consists of the particular analysis of the problems detected through the information provided, and the consequence they entail in internal control. In addition, an interview was carried out with the director of the financial department where it was possible to identify the shortcomings that the entity has in relation to regulations and the method of asset derecognition, since the entity has not carried out the procedure for the derecognition of long-term assets, since seven years ago, moreover, they have not had an internal control that proposes guidelines to be followed. | es_ES |
| dc.description.abstract | El proceso de baja de activos fijos dentro de una entidad del sector público se realiza cuando el bien este depreciado en su totalidad, por obsolescencia, pérdida parcial o total, robo, dotación de compra o desactualización. Dentro del gobierno autónomo descentralizados del cantón Baba, tener activos fijos en buen estado es importante ya que una buena administración de los bienes optimiza recursos económicos con el fin de brindar mayor servicio a su población. El presente estudio de caso tiene como objetivo analizar el respectivo tratamiento que realiza la entidad de investigación, al dar de baja por completo sus activos fijos de acuerdo a sus políticas y procedimientos. El método de investigación a utilizar es inductivo, que consiste en el análisis particular de los problemas detectado a través de la información proporcionada, y la consecuencia que conllevan en el control interno. además, se realizó una entrevista al director de departamento financiero donde se pudo identificar las falencias que tiene la entidad en relación de normativa y método de baja de activos, puesto que la entidad no ha realizado el procedimiento de baja de bienes de larga duración, desde hace siete años, además, no cuentan con un control interno que proponga lineamiento a seguir. | es_ES |
| dc.format.extent | 29 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | 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 | Proceso de baja | es_ES |
| dc.subject | Análisis | es_ES |
| dc.subject | Activos fijos | es_ES |
| dc.subject | Municipio | es_ES |
| dc.title | Análisis de proceso de baja de activos fijos en el Gobierno Autónomo Descentralizado Municipal del cantón Baba en el periodo 2019-2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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