Diseño del manual de control de bienes de la unidad educativa del milenio Guano, perteneciente a la Dirección Distrital 06d05 Guano – Penipe provincia de Chimborazo

Abstract

"The Educational Unit of the Millennium Guano lacks an internal update on depreciations, impairment values, and scrapping under the applicable legal regulations. Additionally, there is no coding system for the different assets it possesses, and no procedures are in place for the sale, donation, disposal, or scrapping of assets that are no longer in use. Therefore, this research aimed to design a manual for asset control through an analysis of internal processes that contribute to the improvement of control and use of assets at the Educational Unit of the Millennium Guano. The methodology used was a mixed approach (quantitative and qualitative). The research level was descriptive, employing a non-experimental design. The study type was documentary and field-based to gather information through methods, techniques, and instruments, with the survey applied to the personnel working at the educational unit. Through the applied methodology, it was determined that the Educational Unit of the Millennium Guano does not have an asset control manual to guarantee the efficiency and effectiveness of the administration, use, and control of those assets. Moreover, there is no type of control, and lastly, a physical inventory of the assets possessed by the educational unit is not conducted. Finally, the information gathered from bibliographic sources provided theoretical support to the research, achieving knowledge regarding asset control in the public sector, which provides security and accuracy of information to the educational unit