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Huaman, A., Mormontoy, C. (2023). Administración de bienes muebles en la Unidad de Gestión Educativa Local de Urubamba - periodo 2021 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/5979
Huaman, A., Mormontoy, C. Administración de bienes muebles en la Unidad de Gestión Educativa Local de Urubamba - periodo 2021 []. PE: Universidad Andina del Cusco; 2023. https://hdl.handle.net/20.500.12557/5979
@misc{renati/21737,
title = "Administración de bienes muebles en la Unidad de Gestión Educativa Local de Urubamba - periodo 2021",
author = "Mormontoy Espinoza, Claudia Fernanda",
publisher = "Universidad Andina del Cusco",
year = "2023"
}
Title: Administración de bienes muebles en la Unidad de Gestión Educativa Local de Urubamba - periodo 2021
Advisor(s): Flores Ortega, Edwin Isidro
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.00
Issue Date: 20-Oct-2023
Institution: Universidad Andina del Cusco
Abstract: En este trabajo de investigación titulado: “Administración de Bienes Muebles en la
Unidad de Gestión Educativa Local de Urubamba - Periodo 2021”, se planteó como problema
de investigación: ¿Cómo es el proceso de administración de bienes muebles en la Unidad de
Gestión Educativa Local de Urubamba en el año 2021?, el objetivo fue describir el proceso de
administración de bienes muebles en la Unidad de Gestión Educativa Local de Urubamba. Con
un enfoque cuantitativo, alcance descriptivo y diseño no experimental – transeccional; la
población y muestra fueron los documentos emitidos en el período de estudio que constan de
69 órdenes de Compra, Notas de Entrada de Almacén- NEA, documentos de KARDEX,
Pedidos de Comprobante de Salida – PECOSA e inventarios anuales y por 4 colaboradores del
área de Almacén y 7 del área de Abastecimiento. Respecto a los resultados se evidenció que el
proceso de administración obtuvo una calificación promedio de 66.67% encontrándose en un
nivel bueno. Finalmente, se concluyó que el proceso de inventario presenta deficiencias, ya
que, se utiliza el Sistema Periódico de Inventarios, pero solo con Kardex virtual. Además, los
inventarios no se miden al costo y no se utiliza el Sistema Continuo de Inventarios. A veces los
inventarios se miden a valor realizable neto y los métodos de medición de los inventarios
incluyen la fórmula de medición de los costos utilizados en la contabilidad.
In this research work titled: “Management of Movable Property in the Local Educational Management Unit of Urubamba - Period 2021”, the research problem was raised: What is the process of administration of movable property in the Local Educational Management Unit? of Urubamba in the year 2021?, the objective was to describe the process of administration of movable property in the Local Educational Management Unit of Urubamba. With a quantitative approach, descriptive scope and non-experimental – transectional design; The population and sample were the documents issued in the study period that consist of 69 Purchase Orders, Warehouse Entry Notes - NEA, KARDEX documents, Proof of Output Orders - PECOSA and annual inventories and by 4 collaborators from the production area. Warehouse and 7 of the Supply area. Regarding the results, it was evident that the administration process obtained an average rating of 66.67%, being at a good level. Finally, it was concluded that the inventory process has deficiencies, since the Periodic Inventory System is used, but only with virtual Kardex. Furthermore, inventories are not measured at cost and the Continuous Inventory System is not used. Inventories are sometimes measured at net realizable value and inventory measurement methods include the cost measurement formula used in accounting.
In this research work titled: “Management of Movable Property in the Local Educational Management Unit of Urubamba - Period 2021”, the research problem was raised: What is the process of administration of movable property in the Local Educational Management Unit? of Urubamba in the year 2021?, the objective was to describe the process of administration of movable property in the Local Educational Management Unit of Urubamba. With a quantitative approach, descriptive scope and non-experimental – transectional design; The population and sample were the documents issued in the study period that consist of 69 Purchase Orders, Warehouse Entry Notes - NEA, KARDEX documents, Proof of Output Orders - PECOSA and annual inventories and by 4 collaborators from the production area. Warehouse and 7 of the Supply area. Regarding the results, it was evident that the administration process obtained an average rating of 66.67%, being at a good level. Finally, it was concluded that the inventory process has deficiencies, since the Periodic Inventory System is used, but only with virtual Kardex. Furthermore, inventories are not measured at cost and the Continuous Inventory System is not used. Inventories are sometimes measured at net realizable value and inventory measurement methods include the cost measurement formula used in accounting.
Link to repository: https://hdl.handle.net/20.500.12557/5979
Discipline: Contabilidad
Grade or title grantor: Universidad Andina del Cusco. Facultad de Ciencias Económicas, Administrativas y Contables
Grade or title: Contadora Pública
Juror: Porcel Guzmán, Nery; Alvarez Marquina, Clotilde; Hancco Ccopa, Mauro; Espirilla Medrano, Yuri Yumar
Register date: 21-Dec-2023
This item is licensed under a Creative Commons License