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Análisis de cuentas pendientes por pagar en cuanto a vacaciones no gozadas a los exfuncionarios de la Gobernación de la Provincia de Los Ríos período 2018-2019
| dc.contributor.advisor | Rodríguez Gómez, María | |
| dc.contributor.author | Valarezo Chamba, Lady Yaritza | |
| dc.date.accessioned | 2021-06-13T14:08:47Z | |
| dc.date.available | 2021-06-13T14:08:47Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9721 | |
| dc.description | This case study is focused on the analysis of accounting factors of the public sector institution taken, where the item Accounts Payable for vacations not taken are the key point of study, because through this term it can be evidenced that the Government of the Province of Los Ríos is not carrying out the obligations in an organized and fulfilled manner, causing the balances of this account to accumulate, therefore, there is a management problem in the corresponding administrative financial department of this item and the objective sought is to provide the conclusion of why these events occur or occur. The problem in question was studied with the help of the information provided by the public entity, both physically and verbally, since all these components are key pieces to arrive at the reason why these facts are demonstrated and what would be the best actions corrective measures that the institution should welcome and implement. The results obtained through the application of the interview directed to the financial administrative department of the Government of the Province of Los Ríos, showed that a budget formulation is not carried out nor is the item corresponding to the payment of vacations not taken of former officials; In addition, the regulations established by the Organic Law of Public Service (LOSEP) on said vacations not enjoyed in such a way are not properly complied with, causing other inconsistencies related to the main problem. | es_ES |
| dc.description | This case study is focused on the analysis of accounting factors of the public sector institution taken, where the item Accounts Payable for vacations not taken are the key point of study, because through this term it can be evidenced that the Government of the Province of Los Ríos is not carrying out the obligations in an organized and fulfilled manner, causing the balances of this account to accumulate, therefore, there is a management problem in the corresponding administrative financial department of this item and the objective sought is to provide the conclusion of why these events occur or occur. The problem in question was studied with the help of the information provided by the public entity, both physically and verbally, since all these components are key pieces to arrive at the reason why these facts are demonstrated and what would be the best actions corrective measures that the institution should welcome and implement. The results obtained through the application of the interview directed to the financial administrative department of the Government of the Province of Los Ríos, showed that a budget formulation is not carried out nor is the item corresponding to the payment of vacations not taken of former officials; In addition, the regulations established by the Organic Law of Public Service (LOSEP) on said vacations not enjoyed in such a way are not properly complied with, causing other inconsistencies related to the main problem. | es_ES |
| dc.description.abstract | El presente caso de estudio está enfocado al análisis de factores contables de la institución del sector público tomada, donde el rubro de las Cuentas por Pagar motivo de vacaciones no gozadas son el punto clave de estudio, debido que a través de este término se puede evidenciar que la Gobernación de la Provincia de los Ríos no está efectuando de forma organizada y cumplida de las obligaciones causando que los saldos de esta cuenta se acumulen por lo tanto, se aprecia una problemática de gestión en el departamento de financiero administrativo correspondiente de este rubro y el objetivo que se busca es proporcionar la conclusión del porque ocurren o se dan estos hechos. El problema en mención se lo estudio bajo la ayuda de la información suministrada por la entidad pública, tanto de forma física como verbal, ya que todos estos componentes son piezas claves para llegar al motivo del porque se demuestran dichos hechos y cuales serian las mejores acciones correctivas que la institución debería acoger y ponerlas en marcha. Los resultados obtenidos a través de la aplicación de la entrevista dirigida al departamento administrativo financiero de la Gobernación de la Provincia de los Ríos, demostró que no se lleva a cabo una formulación presupuestaria ni se ejecuta la partida correspondiente a al pago de las vacaciones no gozados de exfuncionarios; además, no se cumple correctamente los reglamentos que establece la Ley Orgánica de Servicio Público (LOSEP) sobre dichas vacaciones no gozados de tal manera provocando otras inconsistencias vinculadas al problema principal. | es_ES |
| dc.format.extent | 25 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 | Factores contables | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Obligaciones | es_ES |
| dc.subject | Sector público | es_ES |
| dc.title | Análisis de cuentas pendientes por pagar en cuanto a vacaciones no gozadas a los exfuncionarios de la Gobernación de la Provincia de Los Ríos período 2018-2019 | es_ES |
| dc.type | bachelorThesis | es_ES |
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