Sistema de control para el manejo de los activos de larga duración (propiedad planta y equipo) en la Institución Corporación Eléctrica del Ecuador “CELEC-EP"

Abstract

Control , custody and management of long-lived assets in the institution of the Ecuador Electricity Corporation CELEC- EP has several shortcomings that need to be improved for better results basically one of the weaknesses of the organization is that there is no clear procedure for administration , control and management of the assets held by the institution , there is also a statement by the highest authority of the functions to be performed by each server, the training for staff is limited there to observe the rules in some cases for control and management of long-term assets such events could alter the financial information, the durable goods has a significant value in the Initial Situation Status so any change or difference significantly affected.