El control de activos fijos y su incidencia en los estados financieros de la empresa CLPROYECTOS, en la ciudad de Ambato, en el año 2013.

Abstract

Internal control of fixed assets within the entire organization and whether public or private is of great importance to the economy of it. The development of this degree work contains the administrative and accounting control of fixed assets of the Company CLProyectos., Procedures recurrent or routine activities such as acquisition, receipt, storage, delivery, low, donation, inventory control, accounting and possible activities that also should be monitored. The main objective of this research is to prepare an instructional control of fixed assets, through the use of standards, policies governing financial management control that allows renew the control of assets in an efficient and effective implementation .Its Company is focused on the assets of this institution. In the course of the investigation found some problems to be solved, the outline of the scientific theory of this work is supported in accordance with the provisions of the objectives; it, that has informed the rules governing the internal control of fixed assets proving the importance of this system Fixed Assets Control. The work is justified because it is aimed at facilitating compliance with the functions of each of the areas involved in the management of assets, through tools; is to organize information resulting from the administrative units and make it productive information, so as to optimize internal processes. Defined concepts and theories necessary for the development of this thesis with regard to control needed those included in the bibliography. The main general conclusion, in view of the results obtained in the analysis of charts and graphs made to members and officials of the institution in the proposed system is feasible, justifies the many contributions to the institution, ensure the physical integrity of the property. This control includes three basic stages as the acquisition, receipt, delivery to users, physical control, depreciation etc. of company assets and verification of stocks.