Diseño de un sistema de control de activos fijos para la junta provincial de la Cruz Roja, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The control of fixed assets makes it possible to determine the physical, economic, fiscal and accounting existence of the assets owned by the company for the provision of services and administrative use. The objective of this research work was to design a Fixed Assets Control System through the application of International Accounting Standards IAS 16 to control and optimize the fixed assets of Junta Provincial de la Cruz Roja in Riobamba city of Chimborazo province, following the control stages such as: inventories, accounting reconciliation, physical-accounting reconciliation, control tools, system development and control closure. Methodologically, it was worked with a qualitative approach at the descriptive, observational, retrospective and cross-sectional levels, the methods used were deductive, inductive, analytical and observational; the techniques used were direct observation and questionnaire. The results obtained were: total amount of fixed assets 2,648 units, representing historical cost of $ 1,083,772.05, annual depreciation of $ 51,457.26, accumulated depreciation of $ 231,358.22 and book value of $ 604,875.75. It is concluded that the identification of fixed asset control elements such as: accounting treatments, policies, procedures and control stages is the basis for the inspection process to be carried out effectively; therefore, it is recommended that the person responsible for physical control constantly update the Control System to generate efficient and timely information that allows the management level to make appropriate decisions