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Análisis de la cuenta de inventario del Hospital Naval del Cantón Esmeraldas en el periodo enero a diciembre del 2020
| dc.contributor.advisor | Andrade Valenzuela, Pedro | |
| dc.contributor.author | Calderón Verdezoto, Diego Joel | |
| dc.date.accessioned | 2021-06-14T15:10:43Z | |
| dc.date.available | 2021-06-14T15:10:43Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9773 | |
| dc.description | The Naval Hospital of Esmeraldas is a public care establishment that has a head office in the City of Guayaquil responsible for providing health services to improve the conditions and well-being of civilians, it is articulated to the Integral Public Health Network of Ecuador. The normal activities of the medical unit are constantly dependent on the use of medical materials and inputs belonging to the inventory group of administratively controlled property, which must be reviewed, ordered, and recorded in the respective system, in order to generate the respective reports that fall within the competence of the warehouse department provided for in the Regulations administration and control of public sector goods. This procedure provided to the inventory has triggered weaknesses that are exposed in this case study aimed at explaining the disadvantages affected by the control of goods being inconsiderate the veracity attracting difficulties for efficiency in the development of accounting activities. Maintaining inventory control is of administrative or long-term control goods in public or private companies regardless of the activities they carry out is considered essential for the treatment of stocks by adjusting all movements presented showing their effectiveness. The methodology applied is empirical research that is based on the identification of a real professional problem using research techniques: observation, interviews and documents that allows the collection of evidence to explore this event. | es_ES |
| dc.description | The Naval Hospital of Esmeraldas is a public care establishment that has a head office in the City of Guayaquil responsible for providing health services to improve the conditions and well-being of civilians, it is articulated to the Integral Public Health Network of Ecuador. The normal activities of the medical unit are constantly dependent on the use of medical materials and inputs belonging to the inventory group of administratively controlled property, which must be reviewed, ordered, and recorded in the respective system, in order to generate the respective reports that fall within the competence of the warehouse department provided for in the Regulations administration and control of public sector goods. This procedure provided to the inventory has triggered weaknesses that are exposed in this case study aimed at explaining the disadvantages affected by the control of goods being inconsiderate the veracity attracting difficulties for efficiency in the development of accounting activities. Maintaining inventory control is of administrative or long-term control goods in public or private companies regardless of the activities they carry out is considered essential for the treatment of stocks by adjusting all movements presented showing their effectiveness. The methodology applied is empirical research that is based on the identification of a real professional problem using research techniques: observation, interviews and documents that allows the collection of evidence to explore this event. | es_ES |
| dc.description.abstract | El Hospital Naval de Esmeraldas es un establecimiento de atención pública cuenta con una matriz en la Ciudad de Guayaquil encargada de proporcionar servicios de salud para mejorar las condiciones y el bienestar de los civiles, se encuentra articulado a la Red Pública Integral de Salud del Ecuador. Las actividades normales de la unidad médica dependen constantemente de la utilización de materiales e insumos médicos que pertenecen al grupo de inventarios de bienes de control administrativo, las cuales deben ser revisadas, ordenadas, y registradas en el respectivo sistema, para lograr generar los respectivos informes que es de competencia del departamento de bodega dispuesto en el Reglamento Administración y Control Bienes del Sector Público. Este procedimiento que se le brinda al inventario ha desencadenado debilidades que se encuentran expuestas en el presente estudio de caso orientado explicar los inconvenientes que afecta el control de los bienes siendo desconsiderado la veracidad atrayendo dificultades para la eficiencia en el desarrollo de las actividades contables. Mantener un control de inventarios sean de bienes de control administrativo o de larga duración en las empresas públicas o privadas independientemente de las actividades que realicen se considera fundamental para el tratamiento de las existencias ajustando todos los movimientos que se presentan evidenciando su efectividad. La metodología aplicada es la investigación empírica que parte de la identificación de un problema profesional real valiéndose de las técnicas de investigación: observación, entrevistas y documentos que permite la colección de evidencias para explorar dicho acontecimiento. | es_ES |
| dc.format.extent | 53 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 | Inventario | es_ES |
| dc.subject | Control interno | es_ES |
| dc.subject | Proceso logístico | es_ES |
| dc.subject | Constatación física | es_ES |
| dc.title | Análisis de la cuenta de inventario del Hospital Naval del Cantón Esmeraldas en el periodo enero a diciembre del 2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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