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Deterioro de la propiedad planta y equipo en el Gobierno Autónomo Descentralizado Municipal del cantón Vinces en el periodo comprendido desde el 1 de enero al 31 de diciembre del 2019
dc.contributor.advisor | Nagua Bazan, Leonardo Javier | |
dc.contributor.author | Neira Zuñiga, Maverick Jackson | |
dc.date.accessioned | 2021-11-25T22:01:26Z | |
dc.date.available | 2021-11-25T22:01:26Z | |
dc.date.issued | 2021 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10760 | |
dc.description | The present case study has as its theme the Deterioration of the Property Plant and Equipment in the Municipal Decentralized Autonomous Government of the Canton Vinces in the period from January 1 to December 31, 2019, its purpose is to examine whether the Municipal Decentralized Autonomous Government of the Canton Vinces maintains irregularities in the depreciation of the Property Plant and Equipment, this considering that being a public sector entity must be governed by the regulations of the Comptroller General of the State, such as the General Manual of Administration and Control of Fixed Assets of the Public Sector, the Internal Control Standards of the Comptroller General of the State and the General Regulations for administration, Use, Management and Control of Public Sector Assets and Stocks. To carry out this case study, the deductive method was used, descriptive considering that it is based on the information obtained through the interview technique which was carried out when representing the department of goods and warehouse, while the subline is established as Audit and Control, the same that allows us to analyze the accounting treatment that the GAD gives to the goods that are considered Property Plant and Equipment, highlighting in this study the deterioration and the low that is given to them. | es_ES |
dc.description | The present case study has as its theme the Deterioration of the Property Plant and Equipment in the Municipal Decentralized Autonomous Government of the Canton Vinces in the period from January 1 to December 31, 2019, its purpose is to examine whether the Municipal Decentralized Autonomous Government of the Canton Vinces maintains irregularities in the depreciation of the Property Plant and Equipment, this considering that being a public sector entity must be governed by the regulations of the Comptroller General of the State, such as the General Manual of Administration and Control of Fixed Assets of the Public Sector, the Internal Control Standards of the Comptroller General of the State and the General Regulations for administration, Use, Management and Control of Public Sector Assets and Stocks. To carry out this case study, the deductive method was used, descriptive considering that it is based on the information obtained through the interview technique which was carried out when representing the department of goods and warehouse, while the subline is established as Audit and Control, the same that allows us to analyze the accounting treatment that the GAD gives to the goods that are considered Property Plant and Equipment, highlighting in this study the deterioration and the low that is given to them. | es_ES |
dc.description.abstract | El presente estudio de caso tiene como tema el Deterioro de la Propiedad Planta y Equipo en el Gobierno Autónomo Descentralizado Municipal del Cantón Vinces en el periodo comprendido desde el 1 de enero al 31 de diciembre del 2019, tiene como finalidad examinar si el Gobierno Autónomo Descentralizado Municipal del Cantón Vinces mantiene irregularidades en la depreciación de la Propiedad Planta y Equipo, esto considerando que al ser una entidad del sector público debe regirse a las normativas de la Contraloría General del Estado, como son por ejemplo, el Manual General de Administración y Control de los Activos Fijos del Sector Público, las Normas de Control Interno de la Contraloría General del Estado y el Reglamento General para la Administración, Utilización, Manejo y Control de los Bienes y Existencias del Sector Público. Para realizar este caso de estudio se utilizó el método deductivo, descriptivo considerando que esta basado en la información obtenida mediante la técnica de la entrevista la que fue realizada al represéntate del departamento de bienes y bodega, mientras que la sub línea se encuentra establecida como Auditoría y Control, la misma que nos permite analizar el tratamiento contable que le da el GAD a los bienes que son considerados Propiedad Planta y Equipo, resaltando en este estudio el deterioro y la baja que se le da a los mismos. | es_ES |
dc.format.extent | 27 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 | Deterioro | es_ES |
dc.subject | Propiedad | es_ES |
dc.subject | Planta | es_ES |
dc.subject | Equipo | es_ES |
dc.title | Deterioro de la propiedad planta y equipo en el Gobierno Autónomo Descentralizado Municipal del cantón Vinces en el periodo comprendido desde el 1 de enero al 31 de diciembre del 2019 | es_ES |
dc.type | bachelorThesis | es_ES |