Bibliographic citations
Luna, R., (2023). La gestión del control patrimonial de bienes muebles en la Unidad de Gestión Educativa Local de Chumbivilcas año 2019 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/5900
Luna, R., La gestión del control patrimonial de bienes muebles en la Unidad de Gestión Educativa Local de Chumbivilcas año 2019 []. PE: Universidad Andina del Cusco; 2023. https://hdl.handle.net/20.500.12557/5900
@misc{renati/1123918,
title = "La gestión del control patrimonial de bienes muebles en la Unidad de Gestión Educativa Local de Chumbivilcas año 2019",
author = "Luna Delgado Vera, Rosalinda Evangelina",
publisher = "Universidad Andina del Cusco",
year = "2023"
}
In the present work, the objective was formulated with the purpose of determining the state of the Management of the Patrimonial Control of the movable property in the Local Educational Management Unit of Chumbivilcas year 2019, according to the research method presents a non-experimental design and descriptive scope, it was considered as population constituted by the register of patrimonial assets and workers who facilitated the documentation of the reports prepared in the SIGA of the Heritage and Logistics modules; On the other hand, for the survey of the procedures, 7 workers responsible for warehouses and assets were considered, likewise, according to the methodology applied in the surveys and documentary review, it was determined that the registrations and cancellations of movable property is the responsibility of the workers of the mentioned areas, where according to the results for the registration of goods, 100% of the respondents state that personal property is only sometimes registered within 15 business days after receipt in the warehouse and codified in patrimony, and in the deregistration of movable property, 71.43% affirm that the movable property deregistered is never extracted from the corresponding accounting record in the patrimonial registry of the entity; Finally, it was concluded that the management of the patrimonial control of movable property in the Chumbivilcas Local Educational Management Unit in 2019, presents a regular state with 46.10% of the Likert score, which shows that the procedures are only being developed accordingly. on a regular basis, contrasting in the accounting equity reconciliation where there are differences in the accounting acquisition value with the acquisition value of the asset control unit as observed in the accounting accounts of movable and non-depreciable assets according to 1503 and 9105, respectively, the administration according to the final disposition of the assets, they present a regular state, while the acquisition and registration of the assets present a good state, the information is inconsistent; All of this will provide the necessary knowledge to structure recommendations that will help optimize asset control activities.
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