Implementación de un sistema de gestión y control de propiedad planta y equipo para un gad parroquial. Caso: Gad parroquial de Nazón. Año 2019

Abstract

The present research work arises from the problem regarding the lack of a procedure that helps with the management of the assets of the Plant and Equipment Property account in the Autonomous Decentralized Parish Government of Nazón, so the main objective of this investigation is propose a management and control system for this account, with which, the Parish GAD of Nazón will have a standardized process that begins from the acquisition until the discharge of these assets, also improving administrative processes, control and physical management of these assets .

To achieve this, information was collected on the administration of the property of Plant and Equipment, through visits to the institution and internal control questionnaires, with this flowcharts were prepared, in order to analyze the current situation of this account in the GAD, finding new features such as that, in the inventories of the institution are detailed goods that have already fulfilled their useful life and are in disuse due to obsolescence without having proceeded to remove them.

After all this inquiry and according to the legal regulations in force in our country established for public sector institutions, a system similarly proposed in flowcharts will be proposed, with which, the Parish Decentralized Autonomous Government of Nazón may take corrective measures, in order to optimize the management of the assets in order to show fair values of the Plant and Equipment Property heading in their financial statements.