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Control de la cuenta de existencia de la Sub Zona de Policía Los Ríos N. º 12
| dc.contributor.advisor | Paredes Tobar, Javier Antonio | |
| dc.contributor.author | Laborda Vera, Angélica Pamela | |
| dc.date.accessioned | 2020-05-06T23:04:27Z | |
| dc.date.available | 2020-05-06T23:04:27Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/7844 | |
| dc.description | The case study demonstrates the analysis of the existence control process of the Los Ríos Police Sub-Zone No. 12, of group 1 3 Investments for Consumption Production and Marketing and sub accounts of the Inventory for Current Consumption, from its entry into the area of warehouse until its accounting treatment, said entity manages a second level management model that is due to the Decentralized Operating Entities (EOD), therefore its accounting treatment of the inventory account ends with the registration in the Integrated Financial Management System (eSIGEF ). The legal basis is determined, consisting of: Laws, Regulations, Government Regulations, which explain how to proceed with the control of stocks and their physical verification. Due to the lack of knowledge, non-application of the legal bases and the lack of an “inventory-kardex” control system, insufficient control of inventories is generated at the entry and exit of office materials, cleaning and printing, and spare parts and accessories for the Warehouse area, and no physical verification. Likewise, the activities to be followed for the respective accounting adjustment of the stocks between the physical and the accounting and the management sub-process for the physical verification are described. | es_ES |
| dc.description | The case study demonstrates the analysis of the existence control process of the Los Ríos Police Sub-Zone No. 12, of group 1 3 Investments for Consumption Production and Marketing and sub accounts of the Inventory for Current Consumption, from its entry into the area of warehouse until its accounting treatment, said entity manages a second level management model that is due to the Decentralized Operating Entities (EOD), therefore its accounting treatment of the inventory account ends with the registration in the Integrated Financial Management System (eSIGEF ). The legal basis is determined, consisting of: Laws, Regulations, Government Regulations, which explain how to proceed with the control of stocks and their physical verification. Due to the lack of knowledge, non-application of the legal bases and the lack of an “inventory-kardex” control system, insufficient control of inventories is generated at the entry and exit of office materials, cleaning and printing, and spare parts and accessories for the Warehouse area, and no physical verification. Likewise, the activities to be followed for the respective accounting adjustment of the stocks between the physical and the accounting and the management sub-process for the physical verification are described. | es_ES |
| dc.description.abstract | El caso de estudio demuestra el análisis al proceso de control de existencia de la Sub Zona de Policía Los Ríos N° 12, del grupo 1 3 Inversiones para Consumo Producción y Comercialización y sub cuentas del Inventario para Consumo Corriente, desde su ingreso al área de bodega hasta su tratamiento contable, dicha entidad maneja un modelo de gestión de segundo nivel que se debe a las Entidades Operativas Desconcentradas (EOD), por ello su tratamiento contable de la cuenta existencias termina con el registro en el Sistema Integrado de Gestión Financiera (eSIGEF). Se determina la base legal que consta de: Leyes, Reglamentos, Normativa Gubernamental, las cuales explican cómo proceder al control de las existencias y su constatación física. Debido al desconocimiento, no aplicación de las bases legales y la falta de un sistema de control “inventario-kardex” se genera la insuficiencia en el control de existencias al ingreso y salida de los materiales de oficina, aseo e impresión y repuestos y accesorios del área de Bodega, e inexistencia de constatación física. Así mismo se describen las actividades a seguir para el respectivo ajuste contable de las existencias entre lo físico y lo contable y el sub proceso de gestión para la constatación física. | es_ES |
| dc.format.extent | 24 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo, UTB - FAFI 2020 | 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 | Control | es_ES |
| dc.subject | Inventario | es_ES |
| dc.subject | Sistema Financiero | es_ES |
| dc.subject | Normativa Gubernamental | es_ES |
| dc.subject | Tratamiento Contable | es_ES |
| dc.title | Control de la cuenta de existencia de la Sub Zona de Policía Los Ríos N. º 12 | es_ES |
| dc.type | bachelorThesis | es_ES |
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