Factores críticos de éxito al implementar NICSP 12, caso: Dirección Distrital 01D08 Sígsig Salud

Abstract

This research seeks to analyze the critical success factors when implementing the International Public Sector Accounting Standard (IPSAS) 12 Inventories, a strict compliance standard in non-financial public entities, identifying processes and tools to make effective the management and responsible use of the public resources. In the case of study, inventories are analyzed, as determined by IPSAS 12, identifying accounting processes to renew their management and internal control. The quantitative method is applied when working with monetary variables and, although the study includes all parts of the inventory treatment, from acquisition to consumption, it seeks a general conclusion of its impact on the accounting accounts of current assets and expenses. The research concludes with seven critical success factors that constitute a basic guide for decision making, optimization and responsible use of public resources. Keywords: