Análisis de control interno de la cuenta ¨Bienes de Consumo y Producción¨ en el G.A.D. Gral. Proaño, durante la pandemia del Covid 19

Abstract

The objective of this research was to evaluate the administrative and accounting procedures that are developed in the control of consumer and production goods in the Decentralized Autonomous Government of the General Proaño parish in 2020. This study was carried out as an investigation qualitative-quantitative in obtaining data and statistical analysis through the application of direct observation and survey techniques. The instruments applied were the observation sheet and the questionnaire of seven closed questions in relation to the research requirements. As part of the proposal, it is suggested the implementation of a Microsoft Excel operating tool that allows adequate inventory control of consumer and production goods managed by the DAG from General Proaño parish and guarantees the correct administration of resources in benefit of the parish’s residents. It is concluded that there is not an adequate management in the administrative process of control of consumer and production goods. In addition, the level of technical knowledge of the personnel is limited, so the activities are carried out empirically according to what was learned over time. It is recommended the structuring of functions according to the activities pertinent to each worker of the DAG from General Proaño parish, as well as permanent training in updating knowledge and use of computer packages that improve the administrative processes of the institution.