Citas bibligráficas
Pino, J., (2016). Diagnóstico del manual de procedimientos contables en las Municipalidades de la Región Cusco, periodo 2014-2015. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/677
Pino, J., Diagnóstico del manual de procedimientos contables en las Municipalidades de la Región Cusco, periodo 2014-2015. [Tesis]. : Universidad Andina del Cusco; 2016. https://hdl.handle.net/20.500.12557/677
@misc{sunedu/3043989,
title = "Diagnóstico del manual de procedimientos contables en las Municipalidades de la Región Cusco, periodo 2014-2015.",
author = "Pino Ramírez, Jakelin Miluska",
publisher = "Universidad Andina del Cusco",
year = "2016"
}
This thesis entitled “Diagnosis of Accounting Procedures Manual in the Municipalities of the Cusco Region, period 2014-2015“, provides: Establish the degree of implementation of the Manual of Accounting Procedures in Municipalities of the Cusco Region 2014-2015 period; determining approval status, establishing the status of implementation and determining the status of updating the Handbook of Accounting Procedures in Municipalities of the Cusco Region, 2014-2015. He proceeded to use the interview technique to collect our information and being able to get all the data needed to determine the diagnosis of Accounting Procedures Manual in Cusco Region, 2014-2015. It was determined that only four (4) municipalities in Cuzco region have the MPC, but this document management was approved, implemented and updated in part; and the remaining 104 municipalities in the Cusco region do not have a manual of accounting procedures; 6 and 98 district municipalities are municipalities are provincial. Grade Implementation Manual of Accounting Procedures in Municipalities of the Cusco Region in the period 2014 to 2015, mostly does not have a Manual of Accounting Procedures, approval is low, the application is deficient and its update is not periodic . Currently, the municipalities of Cusco Region, manage resources from the Municipal Fund Condensing and Mining Canon and / or gas, the budget is assigned is significant; so that: In this research paper entitled “Diagnostic Manual of Accounting Procedures in Municipalities of the Cusco Region, period 2014-2015“, it took aim establish the degree of implementation of the Manual of Accounting Procedures in Municipalities of Cusco Region, period 2014-2015; determining their approval status, the status of implementation and update. The focus of research is descriptive quantitative evaluation, with a non experimental design, using interviews survey technique was used. It was determined that only four (4) municipalities in Cuzco region have Accounting Procedures Manual, but its approval, implementation and updating has been partially; the remaining 104 municipalities in the Cusco region do not have Accounting Procedures Manual; of which 6 are district and 98 are provincial. The degree of implementation of the Manual of Accounting Procedures in Municipalities of the Cusco Region in the period 2014 to 2015, is low. The approval status is low, its application is deficient and is not periodic updating. As a contribution of the research, it is suggested that the mayors of the region of Cusco must have the preparation of the Manual of Accounting Procedures, taking Reference Standards for the preparation of manuals Procedures Directive No. 002-77-INAP / DNR “Standards for the formulation of Procedure Manuals“.
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