Análisis integral de los bienes de larga duración y bienes de control administrativo y propuesta de mejora para el caso: Gobierno Autonómo Descentralizado Parroquial de San Juan

Abstract

This research work arises from the need for the “GobiernoAutónomoDescentralizadoParroquial de San Juan” it needs to improve and update the information on Long Term Assets and Administrative Assets Control,and to present financial statements with reliable information for making efficient decisions.So this work is based on the accounting and administrative treatment given to long-term assets and Administrative Assets Control in the Public Sector.

In this research process it has been taken into account laws, rules and regulations issued by different agencies for the management and control of assets. It has been concluded that there are certain shortcomings in the handling of goods, mainly in what is classification, coding, control processes for the acquisition of property, treatment of depreciation, accounting processes and low and decreases. As proposed basically has developed a new coding system that allows easy identification and location of the assets for the physical taking.