Auditoría Gubernamental

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Has files: YesSubject: search.filters.subject.EMPRESA ELÉCTRICA AMBATO REGIONAL CENTRO NORTE

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    Control interno de obras en construcción y el flujo de efectivo de la Empresa Eléctrica Ambato Regional Centro Norte S.A.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Garcés Villacrés, Silvia Marlene; DT - Jiménez Estrella, Paola Patricia
    COMPANY ELECTRIC AMBATO REGIONAL CENTRO NORTE S.A., EEASA is an institution which, with more than half a century of existence and an efficient path of service to society, has maintained high standards, abour and technical service to the customer in its concession area, thanks to the effective management of its workers, managers and authorities. The joint work has given rise to the EEASA is listed as a distributor class "a", i.e., an organization that knows where it is going and know exactly what to do. Due to its efficiency in the provision of services, it obtained the certification ISO 9001:2008 for quality management, which is an honor, but at the same time commits him to a constant improvement. In these fifty-six years of life, the EEASA has the coverage area of the country, which includes the provinces of Tungurahua, Pastaza and Morona Santiago, Napo and since two years ago, manages the Bolívar province, thanks to the trust conferred by the governing body of the electricity sector, the Ministry of electricity and renewable energy, MEER. With this new responsibility, it has approximately 300,000 customers. In this scenario and looking for efficiency in the care of the needs of their customers, the EEASA must expand its electrical infrastructure through the construction of power distribution, which incorporated in its property, plant and equipment constitute its greatest heritage resource. Following the method dictated by the Agency for the regulation and Control of electricity (ARCONEL), electrical works are executed in the framework of the investment programmes promoted by the national Government, which have own financing and an important State contribution, which makes cash provided they are concluded and settled on the basis of the technical parameters established and the deadlines determined by the regulator. This research focuses on this subject that is vitally important in the management of the EEASA and aims to provide a technical solution that allows that the company has the full State funding.
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    Control interno de inventarios y el capital de trabajo en la Empresa Eléctrica Ambato Regional Centro Norte S.A.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Calderón Pérez, Juan Carlos; DT - Jiménez Estrella, Paola Patricia
    Empresa Electrica Ambato Regional Centro Norte SA (EEASA) is an institution dedicated to the distribution of electricity in the central region. Its economy is committed to the development of urban and rural areas of the concession area, and its mission is clearly defined commitment to quality and continuity of electrical service. As usual in organizations and also happens to living beings, the incidence of internal and external factors promotes rapid adaptation to the environment, to ensure their survival and strengthening over time. For EEASA, the most obvious case is the recent transformation of purely private company to public company, which has triggered a series of challenges to be faced in the short and medium term. The company is doing the right thing when they attack the challenges: confronting them. In the delicate task of managing public resources, the Management Company makes every effort to fulfill the institutional mission; however, it is also aware that every task, that is well done, could be improved. One aspect is to improve the management of their inventories, which are one of its most important assets. This research provides alternatives for improvement by implementing a risk management methodology that provides technical elements and guidelines on the identification, assessment, management and response to contingencies related to inventories, criteria that are easily adaptable to other institutional assets. Within risk responses, a method used to optimize the quantities to purchase based on a planned consumption, which generates more working capital is included.