Análisis del manejo de propiedad planta y equipo y bienes de control administrativo en aplicación a la normativa vigente en el Centro de Especialidades Central Cuenca del I.E.S.S. en la ciudad de Cuenca

Abstract

In companies, public or private, Property, Plant and Equipment and Administrative Control goods, represent a significant item within the financial structure, whose management and updating must be applied according to the laws and regulations in force, since a inadequate control of assets, affects the assets of the institutions. Reason for which we are motivated to develop the topic entitled: ANALYSIS OF PROPERTY MANAGEMENT PLANT AND EQUIPMENT AND ADMINISTRATIVE CONTROL ASSETS IN APPLICATION TO THE CURRENT REGULATIONS IN THE CENTER OF SPECIALTIES CENTRAL CUENCA DEL I.E.S.S. IN THE CITY OF CUENCA. After analyzing the information received and diagnosing the current situation, we have concluded that the Institution has certain deficiencies in the management, control, deregistration and updating of the assets, and does not have an appropriate coding system. As a proposal for assistance and improvement to the institution, proposals have been developed for the physical verification, accounting reconciliation, reduction and deregulation of obsolete goods, a different coding system, which allows an adequate identification and location of the assets of the Institution.