Diseño de un sistema de control de activos fijos para el Gobierno Autónomo Descentralizado del cantón Echeandía, provincia de Bolívar

Abstract

This research is intended to design a Control System of Capital asset for the Decentralized Autonomous Government from Echeandia in the Bolivar Province, which aims to improve meaningfully the capital asset management in regarding not only the procedures of the capital asset acquisition process but also the capital asset deregistering process, as well as the accountancy assessment and registers. In the aim of this study proposal, the necessary information was gathered by applying the research techniques such as interviews, direct observation and their corresponding tools like questionnaires and flow diagrams which allowed determining weakness in the capital asset management through the necessary correctness measures by implementing the COSO System in order to improve the capital asset management. The study results revealed that the main problems were the lack of updated accountant registers of capital asset as well as a proper codification of long-term goods, there is no capital asset deregistering policies either and no compliance of norms for the long-term good usage which allows no authorized personnel access the institutional goods, so that there is not a regular control on noncurrent asset. Thus the study proposal is intended to solve all of this weakness in the capital assess management at the decentralized Autonomous Government from Echeandia, therefore, it is advisable for the representatives of the decentralized Autonomous Government from Echeandia, to consider the implementation of the informatics and management system of this study proposal in order to improve the management process for the best maintenance of the capital asset goods.