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Control interno en la administración de propiedad planta y equipo del Cuerpo de Bomberos del Cantón Vinces
| dc.contributor.advisor | Toscano Ruiz, Darwin Fabián | |
| dc.contributor.author | Santana Correa, Aylí Jazmín | |
| dc.date.accessioned | 2020-10-07T15:46:56Z | |
| dc.date.available | 2020-10-07T15:46:56Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/8585 | |
| dc.description | An internal control manual establishes the methodology that an institution, whether public or private, must follow for the correct management and operation of its fixed assets of a company. Particles have been taken as a case of the Vinces Canton Fire Department, whose investigation is focused on the improvement and control of Property, Plant and Equipment in the Vinces Canton Fire Department, through which it was possible to determine some shortcomings regarding to the factors associated to have a better internal control in your Property, Plant and Equipment and its corresponding valuation over time. For this purpose, an interview questionnaire is developed that will be applied to the personnel of the warehouse department that is part of the Bomberil institution, resulting in a weak level of confidence and risk of control, lack of a defined and approved system for the correct control and administration of Property, Plant and Equipment, existing errors in accounting records and non-compliance with the Administration Manual and Control of Public Sector Assets, which must be governed. Hence the great importance of applying the associated factors in order to improve the control of property, plant and equipment, because it is the best strategy to achieve excellence in the institution's performance, given the importance it has in the community, for the support it provides when a disaster or any type of accident occurs that affects the members of said community. | es_ES |
| dc.description | An internal control manual establishes the methodology that an institution, whether public or private, must follow for the correct management and operation of its fixed assets of a company. Particles have been taken as a case of the Vinces Canton Fire Department, whose investigation is focused on the improvement and control of Property, Plant and Equipment in the Vinces Canton Fire Department, through which it was possible to determine some shortcomings regarding to the factors associated to have a better internal control in your Property, Plant and Equipment and its corresponding valuation over time. For this purpose, an interview questionnaire is developed that will be applied to the personnel of the warehouse department that is part of the Bomberil institution, resulting in a weak level of confidence and risk of control, lack of a defined and approved system for the correct control and administration of Property, Plant and Equipment, existing errors in accounting records and non-compliance with the Administration Manual and Control of Public Sector Assets, which must be governed. Hence the great importance of applying the associated factors in order to improve the control of property, plant and equipment, because it is the best strategy to achieve excellence in the institution's performance, given the importance it has in the community, for the support it provides when a disaster or any type of accident occurs that affects the members of said community. | es_ES |
| dc.description.abstract | Un manual de control interno establece la metodología que debe seguir una institución sea pública o privada para el correcto manejo y funcionamiento de sus activos fijos de una empresa. Se ha tomado como caso partículas al Cuerpo de Bombero del Cantón Vinces, cuya investigación se encuentra enfocada al mejoramiento y control de la Propiedad, Planta Y Equipo en el Cuerpo De Bomberos Del Cantón Vinces, a través del cual se pudo determinar algunas falencias en cuanto a los factores asociados para tener un mejor control interno en su Propiedad, Planta Y Equipo y su correspondiente valoración con el paso del tiempo .Para el efecto se desarrolla un cuestionario de entrevista que será aplicado al personal del departamento de bodega que forma parte de la institución bomberil, obteniendo como resultado un nivel de confianza y riesgo de control débil, falta de un sistema definido y aprobado para el correcto control y administración de la Propiedad, Planta y Equipo, errores existentes en los registros contables y el incumplimiento del Manual De Administración Y Control De Los Bienes Del Sector Público, al que debe regirse. De allí la gran importancia que tiene la aplicación de los factores asociados con el fin de mejorar el control de la propiedad, planta y equipo, porque es la mejor estrategia para alcanzar la excelencia en el desempeño de la institución, dada la trascendencia que tiene en la comunidad, por el apoyo que brinda cuando se produce un desastre o cualquier tipo de accidente, que afecte a los miembros de dicha comunidad. | es_ES |
| dc.format.extent | 25 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 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 interno | es_ES |
| dc.subject | Propiedad planta y equipo | es_ES |
| dc.subject | Administración | es_ES |
| dc.subject | Depreciación | es_ES |
| dc.title | Control interno en la administración de propiedad planta y equipo del Cuerpo de Bomberos del Cantón Vinces | es_ES |
| dc.type | bachelorThesis | es_ES |
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