Análisis y seguimiento en la determinación de costos del proyecto “portal regional de artesanías de Cuenca – PRAC”, realizado por administración directa de la Empresa Pública Municipal de Desarrollo Económico EDEC-EP, para el período 2014-2015

Abstract

Currently the EMPRESA PÚBLICA MUNICIPAL DE DESARROLLO ECONÓMICO EDEC-EP maintains three macro projects, they are concentrated in budgets and multi-year planning. Whose management processes of each of the projects will become future companies that will benefit the community. The EDEC-EP requires analysis and monitoring of the amounts invested in the "PORTAL REGIONAL DE ARTESANÍAS - PRAC" project, under direct administration, the execution includes the period 2014-2015. As well as having a clear identification of budget items and accounting management to perform in order to identify project costs for the subsequent liquidation accounts. Titling work aims to raise a proposal for accounting and budgetary treatment to determine the actual costs of PRAC investment project, by adhering to the Governmental Accounting Standards, Internal Control Standards, Regulations Budget and other regulations. This topic has been developed into four chapters, which include theoretical, legal, practical and analysis basis, to reach the appropriate conclusions and recommendations, thus fulfilling the purpose of work.