Tratamiento administrativo y contable presupuestario de materiales y suministros para la construcción en la empresa Aguas Machala EP. periodo 2022.

Abstract

The objective of this research work is to analyze the administrative, accounting and budgetary treatment of materials and supplies for the construction of pipes in the Parish "La Providencia" of the company Aguas Machala Ep. Therefore, for the development of the practical work, the descriptive and bibliographic method was used as a methodological procedure, based on the revision of the principles and technical standards of government accounting of the Ecuadorian State, the general catalog of accounts, Budgetary classifier of Income and Expenditures of the Public Sector stipulated by the Ministry of Finance of the Republic of Ecuador, the Internal Tax Regime Law and its current regulations, plus the support of articles from scientific journals, where it was explored to collect reliable information that helps for the timely accounting record , budget of the materials, supplies and other expenses used for the construction. The administrative, accounting and budgetary treatment applied, resulted in evidencing the correct management of public resources and its execution of the budget item, in addition to its registry of transactions that intervenes in the process of acquisition of supplies, materials, which provides an efficient control of economic resources. To conclude, the present investigation contributes to the achievement of business objectives and goals, so that the officials of a public company know the administrative, accounting and budgetary situation for the benefit of managerial decision making.