Análisis del manejo actual y propuesta para la valoración, contabilización y control adecuado de las inversiones en existencias: Empresa Pública Municipal de Movilidad y Transporte de Cuenca (EMOV-EP) período 2014

Abstract

Theneedforaccurate and timelyinformation in theFinancialStatements, to makeeffectivedecisions in the public enterprises management, led to the development of this thesis, called: Análisis del manejo actual y propuesta para la valoración, contabilización y control adecuado de las inversiones en existencias: Empresa Pública Municipal de Movilidad, Tránsito y Transporte de Cuenca (EMOV-EP) período 2014. The Chapter I describes the EMOV – EP, the legal framework of its constitution, its business strategy, its organizational structure and the services that it Enterprise offers. In the Chapter II there is the theoretical and legal framework, for accounting and physical safeguard, the legal obligations of the public employees who are responsible for its control and custody. Chapter III diagnoses the current situation of stocks, the cellars physical characteristics, the monitoring and accounting processes, and its monetary participation in the Financial Statement. Also the negative difference is determined after the reconciliation between the information provided by the Company and the obtained in the physical finding. Chapter IV presents the proposal for the accounting, control, custody and valuation of stocks, to correct the problems that we found, mitigating and eliminating the possibility of relapse in them. Finally in Chapter V there are the conclusions and recommendations