Contabilidad y Auditoria

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Author: search.filters.author.Benítez Rubio, Mariana de JesúsSubject: search.filters.subject.ACTIVOS FIJOS

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    Organización de los activos fijos y su incidencia en los estados financieros del Hospital Municipal Nuestra Señora de la Merced
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-07) Benítez Rubio, Mariana de Jesús; DT - Tobar Vasco, Guido Hernán
    The present research project seeks to demonstrate that the proper organization of Fixed Assets significantly contributes to improving asset control policies and procedures, obtaining real and timely accounting information on the financial statements in a way that allows the Manager of MUNICIPAL HOSPITAL NUESTRA SEÑORA DE LA MERCED, make correct and timely decisions. This project was developed by identifying the main problem by which the hospital is affected by the inadequate procedures for the registration of fixed assets, which is the basis of the investigation, so we proceed to the search for a solution to the problem raised . This research related the dependent variable Financial Statements with the independent variable Fixed Asset Organization; So as to be able to properly control the records of fixed assets, allowing the actual financial statements to be able to make timely and effective decisions. The purpose of this research project is to contribute by looking for control tools that help improve the registration of fixed assets to obtain real data. The proposal presented in this paper is an Organizational Manual of Fixed Assets for the correct presentation of balances in the Financial Statements of the Municipal Hospital "Nuestra Señora de la Merced", which will help to improve the control of assets.