Manejo administrativo contable de los bienes en desuso de la Universidad de Cuenca y su afección económica

Abstract

The administration, use, management and control of assets in the public sector is of vital importance to the institutions regulated by the Office of the Comptroller General of the State, and even more important are the tools that allow the best decision making adhering to current regulations of use for all hierarchical levels of the institution. For this reason, this research focuses on the analysis of the goods that have already reached 100% or more of their estimated useful life, and it is important to analyze how this economically affects the University of Cuenca with respect to remaining a member of the institution. This work has a design methodology developed through a mixed approach (qualitative and quantitative), because the institution's financial information is used and the Field research uses the technique of surveys applied to the field of study. In the investigation it was possible to comprehend the processes that occur in the administration of goods such as Property, Plant and Equipment, Goods of Administrative Control, and Inventories. In the end, it was possible to achieve a set of proposals for process flows as guides for the management and administration of goods