Análisis del proceso de baja de los activos fijos del Hospital Martin Icaza en la ciudad de Babahoyo en los últimos 4 años
| dc.contributor.advisor | Acosta Roby, Martha Guadalupe | |
| dc.contributor.author | Alcivar Moreira, Daniel Elias | |
| dc.date.accessioned | 2021-06-13T17:15:21Z | |
| dc.date.available | 2021-06-13T17:15:21Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9727 | |
| dc.description | The present case study was carried out at the Martin Icaza Hospital, under the topic: Analysis of the Retirement Process of the Fixed Assets of the Martin Icaza Hospital in the city of Babahoyo in the last 4 years. Internal control is aimed at complying with the legal, technical and administrative system, promoting efficiency and effectiveness of the entity's operations and guaranteeing the reliability and timeliness of the information, as well as the adoption of timely measures to correct control deficiencies. With the completion of this case study and through the interview with the person in charge of the fixed assets department, it was possible to identify the way in which the Martin Icaza Hospital is carrying out the property removal process. As a result of this investigation, it can be evidenced that it is not fully carrying out the corresponding control of the process to deregister fixed assets, as a consequence, a large amount of goods in poor condition are registered in the entity's warehouse . | es_ES |
| dc.description | The present case study was carried out at the Martin Icaza Hospital, under the topic: Analysis of the Retirement Process of the Fixed Assets of the Martin Icaza Hospital in the city of Babahoyo in the last 4 years. Internal control is aimed at complying with the legal, technical and administrative system, promoting efficiency and effectiveness of the entity's operations and guaranteeing the reliability and timeliness of the information, as well as the adoption of timely measures to correct control deficiencies. With the completion of this case study and through the interview with the person in charge of the fixed assets department, it was possible to identify the way in which the Martin Icaza Hospital is carrying out the property removal process. As a result of this investigation, it can be evidenced that it is not fully carrying out the corresponding control of the process to deregister fixed assets, as a consequence, a large amount of goods in poor condition are registered in the entity's warehouse . | es_ES |
| dc.description.abstract | El presente estudio de caso se lo realizó en el Hospital Martin Icaza, bajo el tema: Análisis del Proceso de Baja de los Activos Fijos del Hospital Martin Icaza en la ciudad de Babahoyo en los últimos 4 años. El control interno está orientado a cumplir con el ordenamiento jurídico, técnico y administrativo, promover eficiencia y eficacia de las operaciones de la entidad y garantizar la confiabilidad y oportunidad de la información, así como la adopción de medidas oportunas para corregir las deficiencias de control. Con la realización del presente estudio de caso y mediante la entrevista que se realizó a la encargada del departamento de activo fijo fue posible identificar la forma como el Hospital Martin Icaza está realizando el proceso de baja de los bienes. Como resultado de esta investigación, se puede evidenciar que la misma no está realizando a cabalidad el correspondiente control del proceso para dar de baja a los activos fijos, como consecuencia, se registra una gran cantidad de bienes en mal estado en la bodega de la entidad. | es_ES |
| dc.format.extent | 29 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 | Activos fijos | es_ES |
| dc.subject | Chatarrización | es_ES |
| dc.subject | Control interno | es_ES |
| dc.subject | Inventario | es_ES |
| dc.title | Análisis del proceso de baja de los activos fijos del Hospital Martin Icaza en la ciudad de Babahoyo en los últimos 4 años | 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