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Análisis de la cuenta materiales de oficina del Ministerio de Inclusión Económica y Social-Zonal 5 en la Ciudad de Babahoyo en el periodo 2018 y 2019
| dc.contributor.advisor | Uhsca Cuzco, Nancy Elizabeth | |
| dc.contributor.author | Tapia Varas, Karina Elizabeth | |
| dc.date.accessioned | 2020-10-07T16:14:43Z | |
| dc.date.available | 2020-10-07T16:14:43Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/8589 | |
| dc.description | This case study was carried out in the Ministry of Economic and Social Inclusion in the Coordination - Zonal 5 of the Province of the Rivers, in the city of Babahoyo with the theme ANALYSIS OF THE MATERIAL ACCOUNT OF OFFICE OF THE PERIOD 2018-2019. This research is carried out specifically in the financial administrative unit through its accounting area which is responsible for ensuring the proper use of public resources, such as office materials. One of the problems that is evident is the control in income and egress in office supplies that is reflected through an accounting account 131.01.04, the same as according to the physical findings has had differences in the reconciliation of balances within the period 2018 – 2019. Because the delivery of office materials egress reports is not carried out periodically, which means that accounting information is often out of date, in violation of the current legal regulations of the government system. Another drawback presented is that because it does not have an updated stock that matches the accounting balances, an acquisition process cannot be carried out thus preventing the production of the warehouse. This case study is based on his research under the line of research of the accounting and auditing career called "Financial, Tax and Social Engagement", the method that was used is the deductive method, and the exploratory research. | es_ES |
| dc.description | This case study was carried out in the Ministry of Economic and Social Inclusion in the Coordination - Zonal 5 of the Province of the Rivers, in the city of Babahoyo with the theme ANALYSIS OF THE MATERIAL ACCOUNT OF OFFICE OF THE PERIOD 2018-2019. This research is carried out specifically in the financial administrative unit through its accounting area which is responsible for ensuring the proper use of public resources, such as office materials. One of the problems that is evident is the control in income and egress in office supplies that is reflected through an accounting account 131.01.04, the same as according to the physical findings has had differences in the reconciliation of balances within the period 2018 – 2019. Because the delivery of office materials egress reports is not carried out periodically, which means that accounting information is often out of date, in violation of the current legal regulations of the government system. Another drawback presented is that because it does not have an updated stock that matches the accounting balances, an acquisition process cannot be carried out thus preventing the production of the warehouse. This case study is based on his research under the line of research of the accounting and auditing career called "Financial, Tax and Social Engagement", the method that was used is the deductive method, and the exploratory research. | es_ES |
| dc.description.abstract | El presente estudio de caso se lo realizó en el Ministerio de Inclusión Económica y Social en la Coordinación - Zonal 5 de la Provincia de los Ríos, en la ciudad de Babahoyo con el tema ANÁLISIS DE LA CUENTA MATERIALES DE OFICINA DEL PERIODO 2018-2019. Esta investigación se la realiza específicamente en la unidad administrativa financiera a través de su área contable la que se encarga de velar por el buen uso de los recursos públicos, como es el caso de los materiales de oficina. Una de las problemáticas que se evidencia es el control en los ingresos y egresos en los suministros de oficinas que se refleja a través de una cuenta contable 131.01.04, la misma que de acuerdo a las constataciones físicas ha tenido diferencias en la conciliación de saldos dentro del periodo 2018 – 2019. Debido a que no se lleva de manera periódica la entrega de reportes de egresos de materiales de oficina, lo que ocasiona que la información contable de manera frecuente no se encuentra actualizada, incumpliendo con la normativa legal vigente del sistema gubernamental. Otro inconveniente presentado es que al no tener un stock actualizado que coincida con los saldos contables no se puede llevar a cabo un proceso de adquisición previniendo así el desabastecimiento de bodega. Este estudio de caso se basa su investigación bajo la línea de investigación de la carrera de Contabilidad y Auditoría denominada ¨Gestión Financiera, Tributaria y Compromiso Social¨, El método que se utilizó es el método deductivo, y la investigación exploratoria. | es_ES |
| dc.format.extent | 22 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 | Materiales de oficina | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Constatación | es_ES |
| dc.title | Análisis de la cuenta materiales de oficina del Ministerio de Inclusión Económica y Social-Zonal 5 en la Ciudad de Babahoyo en el periodo 2018 y 2019 | es_ES |
| dc.type | bachelorThesis | es_ES |
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