Modelo de gestión financiera para el manejo del catastro del cementerio municipal del GAD Guano, provincia de Chimborazo

Abstract

The present titling work named Model of financial management for the management of the land registry of the municipal cemetery of the GAD Guano, Province of Chimborazo. Its aim is to be an instrument that allows to have a suitable cadastral management of the municipal cemetery. We carried the degree work out with qualitative and quantitative research, which begins with the observation of processes, functions and dynamics of work performance; we interviewed with the municipal commissioner and the financier who heads the administration of the municipal cemetery, besides surveys to the Guaneña citizenship, then the field research developed to the municipal cemetery to verify the actual number of niches, which allowed to develop a SWOT analysis to determine the current institutional situation of the administration of the cemetery cadastre. Through the results got it was possible to determine that it does not have reliable information and without an adequate technical processing in such a way that the accounting and it affected the financial information of the GAD Guano. The information in the database custody by the municipal commissariat cannot use in current or future processes if they do not approve their respective update. The management model is an instrument to facilitate the administration of cadastral information, to preserve the documentary heritage, to use the contained information, and to improve the current situation of the information. We recommend it to the municipal cemetery administrators the implementation of this research project to optimize the cadastral management and to have an input in the future decision making of the institution in public resources.