Procedimientos de control administrativo y contable de los bienes en los gobiernos autónomos descentralizados.

Abstract

The research work focuses on the accounting and administrative procedures that must be observed in the Decentralized Autonomous Governments of Ecuador in order to deregister assets due to obsolescence and have useful accounting information for decision making; It should be noted that for its development the provisions contained in the Regulation of Administration and Control of Public Sector Assets have been used where it is clearly explained what is the way to carry out the removal of goods when they have already been declared and are not useful for the entity even considering that the repair of the goods is more expensive than a new acquisition; take into consideration that the relevant guidelines for deregistering resources, the same that allow obtaining reasonable information and that exercise effective accounting management on the assets that are assigned to the State entities for the fulfillment of their short or long term objectives.