Diseño de un manual de control de inventario de activos fijos, para el Sindicato de Obreros del Consejo Provincial de Morona Santiago, para el año 2017

Abstract

The purpose of the current research was to design a manual containing appropriate procedures for the management of fixed assets; with policies and regulations that allow having an effective and efficient control. This current graduation work was based on the field trip research, this allowed evaluating the current situation of the institution identifying failures on the current procedures to register the goods as well as verifying the accountant balances which are not organized in a good way, so they do not provide reliable information according to the inventory reality. The descriptive method was used in order to describe the reality of the syndicate within a specific time emphasizing the internal control on fixed assets; the some surveys for the representatives were carried out, the results from the surveys evidenced the lack of appropriate policies for regulating and controlling the fixed assets register procedures. In addition the personnel who work in the institution do not know about policies and procedures regarding to measure, receive, store, deliver, derecognize, donate and account assets. To give a solution, an internal control manual was implemented, which describes the methodology to be followed in the reception, fixed assets coding, physical inventory procedures processes, goods replacement, transfer, deliver, duties change and derecognize assets. It was concluded that the organization does not have an efficient registration model, it was recommended to implement and inform about the processes manual which will allow designating instructions, responsibilities and information about the policies, functions, systems and procedures of the different activities carried out within the syndicate regarding to the fixed assets management.