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Tratamiento contable del inventario del GAD del cantón Ventanas en el período 2021 – 2022.
| dc.contributor.advisor | Rodríguez Gómez, María Alexandra | |
| dc.contributor.author | Parreño González, Edison José | |
| dc.date.accessioned | 2024-03-22T02:01:21Z | |
| dc.date.available | 2024-03-22T02:01:21Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15769 | |
| dc.description | Inventories are one of the most important assets because they refer to the storage of goods that are stored for the execution of activities in a fluid manner, even more so for public institutions serving the community, therefore, this case study has the objective of knowing the treatment of the inventory account by reviewing the processes and reports in the accounting and warehouse area that lead to determining the situation of the Decentralized Autonomous Government of Ventanas in the period 2021-2022, which is carried out with the help of the methodology that correspond to the type of mixed research, the descriptive and historical method, carried out through the interview technique, applied through the interview guide and on the other hand, the observation and documentary review that give rise to the analysis of Financial statements. Consequently, it was obtained that the procedures carried out for the entry of goods into the warehouse are based on the detection of the needs of the other areas, prior notification and supporting documentation, and subsequently the project is executed. For the purpose of entering the warehouse, the accounting is specifically carried out by the accounting area. Therefore, it is concluded that there is a growth in terms of inventory in warehouse and these fluctuate a general average of 59%, between both periods the same subaccounts coded under item 1.3.01 are maintained with the exception of the existence of fuels and lubricants that are I eliminate for the last year. | es_ES |
| dc.description | Inventories are one of the most important assets because they refer to the storage of goods that are stored for the execution of activities in a fluid manner, even more so for public institutions serving the community, therefore, this case study has the objective of knowing the treatment of the inventory account by reviewing the processes and reports in the accounting and warehouse area that lead to determining the situation of the Decentralized Autonomous Government of Ventanas in the period 2021-2022, which is carried out with the help of the methodology that correspond to the type of mixed research, the descriptive and historical method, carried out through the interview technique, applied through the interview guide and on the other hand, the observation and documentary review that give rise to the analysis of Financial statements. Consequently, it was obtained that the procedures carried out for the entry of goods into the warehouse are based on the detection of the needs of the other areas, prior notification and supporting documentation, and subsequently the project is executed. For the purpose of entering the warehouse, the accounting is specifically carried out by the accounting area. Therefore, it is concluded that there is a growth in terms of inventory in warehouse and these fluctuate a general average of 59%, between both periods the same subaccounts coded under item 1.3.01 are maintained with the exception of the existence of fuels and lubricants that are I eliminate for the last year. | es_ES |
| dc.description.abstract | Los inventarios son uno de los activos de mayor importancia porque refieren el almacenaje de los bienes que se almacenan para la ejecución de las actividades de manera fluida, más aún para las instituciones públicas a servicio de la comunidad, por lo tanto, este caso de estudio tiene el objetivo de conocer el tratamiento de la cuenta inventario mediante la revisión de los procesos e informes en el área de contabilidad y almacenes que conlleven a determinar la situación del Gobierno Autónomo Descentralizado de Ventanas en el periodo 2021-2022, que se efectúa con ayuda de la metodología que corresponden al tipo de investigación mixta, el método descriptivo e histórico, llevado a cabo mediante la técnica de entrevista, aplicado por medio de la guía de entrevista y por otro lado, la observación y revisión documental que dan lugar al análisis de los estados financieros. En consecuencia, se obtuvo que, los procedimientos que se realizan para el ingreso de bienes al almacén se basan en la detección de las la necesidades de las demás áreas, previa notificación y documentación de respaldo y en lo posterior se procede a la ejecución del proyecto para efecto de ingreso a almacén, en cuanto a la contabilización la realiza específicamente, el área de contabilidad. Por ende, se concluye existe un crecimiento en cuanto al inventario en almacén y estas oscilan un promedio general del 59%, entre ambos periodos se mantiene las mismas subcuentas codificados bajo el ítem 1.3.01 a excepción de la existencia de combustibles y lubricantes que se elimino para el ultimo año. | es_ES |
| dc.format.extent | 43 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Inventario | es_ES |
| dc.subject | Existencia | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Estados financieros | es_ES |
| dc.subject | Almacenamiento | es_ES |
| dc.title | Tratamiento contable del inventario del GAD del cantón Ventanas en el período 2021 – 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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