Tratamiento contable de inversiones en bienes de larga duración en el Gobierno Autónomo Descentralizado de la Parroquia La Unión del cantón Babahoyo en el periodo 2023.
| dc.contributor.advisor | Sandoya Mayorga, Liliana Andreina | |
| dc.contributor.author | Ulloa Villalva, Wendy Jimena | |
| dc.date.accessioned | 2024-09-23T17:44:17Z | |
| dc.date.available | 2024-09-23T17:44:17Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17271 | |
| dc.description | The research focuses on the accounting treatment of investments in long-lived assets in the Decentralized Autonomous Government of La Unión during the year 2023. Problems were identified in budget management, which has led to unforeseen costs and difficulties in the transparency of accounts. The objectives of the study include analyzing accounting policies and determining the impact of these investments on administrative and financial management. The results revealed a systematic approach to asset accounting, although the lack of adequate monitoring could compromise accountability. In addition, a significant increase in total investment was observed, suggesting an effort to improve infrastructure, but decreases were also noted in certain areas of investment, indicating a non-optimal distribution of resources. The conclusions suggest that it is essential to train staff in accounting regulations and review the investment strategy to maximize the impact on the community. Specific actions are recommended to strengthen accounting management, optimize resource allocation, and maintain constant monitoring of assets, thus ensuring more efficient and responsible management of public resources. | es_ES |
| dc.description | The research focuses on the accounting treatment of investments in long-lived assets in the Decentralized Autonomous Government of La Unión during the year 2023. Problems were identified in budget management, which has led to unforeseen costs and difficulties in the transparency of accounts. The objectives of the study include analyzing accounting policies and determining the impact of these investments on administrative and financial management. The results revealed a systematic approach to asset accounting, although the lack of adequate monitoring could compromise accountability. In addition, a significant increase in total investment was observed, suggesting an effort to improve infrastructure, but decreases were also noted in certain areas of investment, indicating a non-optimal distribution of resources. The conclusions suggest that it is essential to train staff in accounting regulations and review the investment strategy to maximize the impact on the community. Specific actions are recommended to strengthen accounting management, optimize resource allocation, and maintain constant monitoring of assets, thus ensuring more efficient and responsible management of public resources. | es_ES |
| dc.description.abstract | La investigación se centra en el tratamiento contable de las inversiones en bienes de larga duración en el Gobierno Autónomo Descentralizado de La Unión durante el año 2023. Se identificaron problemas en la gestión del presupuesto, lo que ha llevado a costos imprevistos y dificultades en la transparencia de las cuentas. Los objetivos del estudio incluyen analizar las políticas contables y determinar el impacto de estas inversiones en la gestión administrativa y financiera. Los resultados revelaron un enfoque sistemático en la contabilización de activos, aunque la falta de seguimiento adecuado podría comprometer la rendición de cuentas. Además, se observó un aumento significativo en la inversión total, lo que sugiere un esfuerzo por mejorar la infraestructura, pero también se notaron disminuciones en ciertas áreas de inversión, indicando una distribución de recursos no óptima. Las conclusiones sugieren que es fundamental capacitar al personal en normativas contables y revisar la estrategia de inversión para maximizar el impacto en la comunidad. Se recomiendan acciones específicas para fortalecer la gestión contable, optimizar la asignación de recursos y mantener un monitoreo constante de los activos, asegurando así una administración más eficiente y responsable de los recursos públicos. | es_ES |
| dc.format.extent | 49 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Contabilidad gubernamental | es_ES |
| dc.subject | Bienes de larga duración | es_ES |
| dc.subject | Gestión Financiera | es_ES |
| dc.subject | Inversión pública | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Tratamiento contable de inversiones en bienes de larga duración en el Gobierno Autónomo Descentralizado de la Parroquia La Unión del cantón Babahoyo en el periodo 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador