Browsing by Author "Latta Sánchez, Sofía Michele"

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    El control previo y el mejoramiento de procesos en la Unidad Centralizada de Prestación de Servicios de la Universidad Técnica de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-03) Latta Sánchez, Sofía Michele; DT - Bermúdez Santana, Daniela Judith
    The Centralized Unit of Services Offered (UCPS, as its acronym in Spanish) belongs to the financial department of the Technical University of Ambato (UTA, as its acronym in Spanish). UCPS officials have a Financial Chief and their work-team is made up of budget, treasury, accounting and property analysts. Its mission is to manage the financial resources assigned to the UCPS, the budget allocated to the departments that provide services to the University, both internal and external clients, and those generated by self-management, provide accurate and timely financial information for the decisions on the registration of financial transactions of the Centralized Unit of Services Offered these processes are slowed by the nonobservance of steps to follow in the accomplishment of objectives. It seeks to solve a conflict that, despite not being highly incident, is reflected in calls for attention, penalties (pecuniary and administrative) and finally glosses. The problem arises from not applying the previous control policies, focused on the processes of payment of common procedures of public purchase (electronic catalog, electronic reverse auction and small amount) therefore, the objectives can´t be attainable what is summarized in the inadequate administrative management affecting the non-compliance of plans, programs and projects set out in the Annual Operational Plan.