Registro contable y ajustes de propiedad, planta y equipo del gobierno autonomo descentralizado municipal del canton Milagro.

Abstract

The issue is to establish the accounting and administrative process for the acquisition of consumer stock by a public entity such as the Autonomous Decentralized Municipal Government of Milagro, for the efficient control and improvement of its institutional mission. Based on the characteristics, situations, policies, standards and evidence used by the institution in its accounting procedures for the acquisition of long-term assets, through a qualitative approach, which allows analyzing the public legal context to which the agencies are subject. The results will have a positive impact on the institution by establishing the accounting processes in the acquisition and control mechanisms of the existence, thus contributing to the solution of the problem, by having the financial, accounting, budgetary information of the public entity.