Bibliographic citations
Huizacayna, R., Secca, J. (2020). Factores financieros y operativos de frenaje que limitan la liquidación de obras en la Municipalidad Distrital Santiago -periodos 2017 - 2018 [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/3647
Huizacayna, R., Secca, J. Factores financieros y operativos de frenaje que limitan la liquidación de obras en la Municipalidad Distrital Santiago -periodos 2017 - 2018 [Tesis]. : Universidad Andina del Cusco; 2020. https://hdl.handle.net/20.500.12557/3647
@misc{renati/21760,
title = "Factores financieros y operativos de frenaje que limitan la liquidación de obras en la Municipalidad Distrital Santiago -periodos 2017 - 2018",
author = "Secca Checca, Jenny",
publisher = "Universidad Andina del Cusco",
year = "2020"
}
Our research has focused on studying and exposing all those aspects related to identifying the causes for which there are still civil works (investment projects) that are concluded, inaugurated and put into service or operation, but that nevertheless, due to not being liquidated, they are shown in the books and accounting records, they are still considered as “works in progress”, this technical situation obviously distorts the financial information and also that the data of the fixed assets of the entity lose financial reasonableness and reliability. The situation of the existence of technical files that are still not settled is due to certain technical and operational braking factors, which must be identified and as such are the investigation problem, as such they will lack their respective economic files (chapters I and III) Regarding its theoretical foundation, the theory related to government control and the legal regulations that apply the treatment of liquidation of works by direct administration have been considered, likewise, the different theoretical issues that are inherent have been identified and consigned. to the public sector and especially to the SNIP. Finally, we have seen the need to insert a set of concepts in the conceptual framework that will help to better understand the reading of this research and understand the variables that are part of the central structure of the thesis. (Chapter II) The development of this research and the presentation of the research results are based on the instruments indicated and that were applied technically such as: surveys, interviews, data analysis, which have a series of data that have been processed , analyzed and interpreted. Which have allowed us to identify and determine the technical and operational braking factors, which limit carrying out the liquidation of works (Chapter IV) It is concluded that the data obtained are subjected to a technical scrutiny, which accredits and supports the discussion and correlates with the objectives that have been proposed and that have been duly achieved, and that the verification of the hypotheses defines that with the exposure of the conclusions reached and the suggestions or recommendations consigned, this investigation reaches a proposal for the public entity of the District Municipality of Santiago, if it takes them into consideration, it may reverse this technical - accounting situation and regularize for the present budget period financial information adjusted to the facts. (Chapter V)
This item is licensed under a Creative Commons License