Diseño de un sistema de control basado en el método ABC para la distribuidora Prolimec, ubicado en la ciudad de Macas, cantón Morona

Abstract

The Municipal GAD of Canton Sucua needs better management of public resources and good performance of officials. The POA still needs to execute the planned activities. Therefore, the institutional objectives have not been fully met; the aim of this technical project was "Make a Management Audit to the Autonomous Decentralized Municipal Government of Canton Sucua, , Province of Morona Santiago through the different audit processes to know the level of efficiency, effectiveness, and quality in terms of compliance with the objectives of the institution". The methodology of the work that was used had a quantitative and qualitative approach; the population object of study was the personnel in which a documentary and field investigation was made, and the different techniques and instruments that were the primary basis for obtaining all the necessary information through the surveys directed to a sample of 70 officials and the required interview were also used to mayor. Through the methodology applied, the following results were obtained: do not recognize the professional competence of the staff, the authorities do not carry out a risk mitigation plan, do not carry out training, and no performance evaluations are made to the staff, the entity does not have a promotion plan and promotions, no rotation of the staff is carried out, they do not communicate information promptly, and there are no periodic evaluations of institutional management. Therefore, it is concluded that the institution must correct its weaknesses that cause mismanagement. Thus, the authorities must make corrective decisions to improve, have good, efficient, and effective performance of the administration, and manage resources adequately to fulfill the institution's objectives.