Contabilidad y Auditoría

Permanent URI for this communityhttp://repositorio.uta.edu.ec/handle/123456789/978

Browse

Subject: search.filters.subject.CUERPO DE BOMBEROS

Search Results

Now showing 1 - 2 of 2
  • No Thumbnail Available
    Item
    Normativa legal y control de los activos fijos en el Cuerpo de Bomberos de Latacunga, 2014
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-06) Sánchez Tarco, Martha Cecilia; DT - Arias Pérez, Mauricio Giovanny
    The present research project deals with the study of the legal regulation for the management of Fixed Assets of the Latacunga Fire Brigade with the objective of verifying that the public goods are administered efficiently. The public sector through its officials have the obligation to manage the fixed assets taking into account the respective purpose of their purchase; As well as, the deterioration reduction avoiding possible accidents or poor execution of activities. A good of the public sector is destined to provide the services that the society receives, and therefore it is priority of both the server and the community to safeguard it and to verify its efficient use and availability. For this investigation a field study was carried out and through surveys The mechanism that is being performed in the entity compared to the one required by the regulations is determined, arriving at a point of convergence to standardize the established processes. The staff of the entity cooperated so that the research provides valid information that allows to makes decisions that improve the public management and the objective of service of excellence. During the investigation, shortcomings were determined for which it was proposed according to the legal guidelines to solve the problems encountered, creating an ethical feeling of belonging to the national treasury. It was verified the management of inventories with the use of instruments such as the checklist through which the status of the assets was evidenced and a chat was determined to the collaborators with the endorsement of their directors on the current legal regulations to be fulfilled in asset management.
  • No Thumbnail Available
    Item
    La ejecución presupuestaria y su relación con el cumplimiento de los objetivos de la Empresa Municipal Cuerpo de Bomberos Ambato - EP en el primer semestre de 2014
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera, 2015-05) Balseca Ramos, Natalia Maricela; DT - Viteri Medina, José Luis
    In recent years the public companies have revenue from taxes of all citizens, taxes or transfers from other entities, the Government established previously, whereby the budgetary discussion is very opaque for the majority of the population and not to allow that budget is really an instrument of definition of the priorities of each company. From this perspective, has focused the outturn scheme to carry out activities and programs depending on their level of income, however this view minimizes the real factors by which the budget of a company is important, because adequate decision making that is required to be able to influence the probability of success of the proper structure of the budgetary implementation in order to meet the objectives, however the subject still isn't very important within a company. The budget is a forecast of revenue and expenditure to manage during a given period of time, which is called a budget year. Contains an ordered set of financial decisions on the allocation of expenditures for compliance with various purposes and income with that finance them, however the budget has played for several years a purely passive role, so it is necessary to change the perspective, so that the budget is an effective tool to achieve a better distribution of income and of its internal factors (resources and skills or abilities) to be able to meet the objectives of the company taking making suitable, since the company must be agreed to give the final say, establishing checkpoints to ensure to achieve the goals and purposes, allowing that otherwise, take corrective action promptly.