Modelo de gestión para optimizar el proceso de pagos de federación deportiva provincial de los Ríos
Fecha
2022
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
Esta investigación tiene como objetivo mejorar los procesos que se ejecutan en el área
administrativa y financiera de Federación Deportiva de Los Ríos (FEDERIOS), en relación a
la aplicación del control interno en cada una de las fases de las adquisiciones de bienes y
servicios y su respectivo proceso de pagos, until the completion of the process of the obligation
contracted with the supplier.
Está investigación se enfoca de manera directa en la problemática antes descrita; la
misma que deja en evidencia la inobservancia en la aplicación de las Normas de Control Interno
(NCI), emitidas por la Contraloría General del Estado (CGE), en los conceptos básicos de la
normativa contable gubernamental.
Para lograr el propósito de esta investigación se la ha desarrollado de manera cualitativa
y cuantitativa, basándose en la observación y en el contacto directo con el objeto investigado
con métodos científico inductivo y deductivo, utilizando como instrumentos la encuesta y la
entrevista al personal involucrado en el proceso de compras y pagos.
Los resultados reflejaron la necesidad de mejorar y sistematizar los procesos de control
generando las bases para la propuesta de mejoramiento en los procesos de pagos automatizando
el control del área de adquisiciones que detalla el presente trabajo, implementando mecanismos
de verificación que ayuden al correcto control interno institucional, integración de los sistemas
optimizando los recursos económicos de la entidad
The objective of this research is to improve the processes that are executed in the administrative and financial area of the Sports Federation of Los Ríos (FEDERIOS), in relation to the application of internal control in each of the phases of the acquisition of goods and services and their respective payment process, until to complete with the final step with the obligation contracted with the supplier. This research focuses directly on the problem described above; the same that reveals the nonobservance in the application of the Internal Control Standards (NCI), issued by the Comptroller General of the State (CGE), in the basic concepts of the government accounting regulations. To achieve the purpose of this research, it has been developed in a qualitative and quantitative way, based on observation and direct contact with the object under investigation with inductive and deductive scientific methods, using as instruments the survey and the interview, to personnel involved in the purchase and payment process. The results reflected the need to improve and systematize the control processes, generating the bases for the improvement proposal in the payment processes, automating the control of the acquisition area detailed in this work, implementing verification mechanisms that help the correct institutional internal control, systems integration optimizing the financial resources of the entity
The objective of this research is to improve the processes that are executed in the administrative and financial area of the Sports Federation of Los Ríos (FEDERIOS), in relation to the application of internal control in each of the phases of the acquisition of goods and services and their respective payment process, until to complete with the final step with the obligation contracted with the supplier. This research focuses directly on the problem described above; the same that reveals the nonobservance in the application of the Internal Control Standards (NCI), issued by the Comptroller General of the State (CGE), in the basic concepts of the government accounting regulations. To achieve the purpose of this research, it has been developed in a qualitative and quantitative way, based on observation and direct contact with the object under investigation with inductive and deductive scientific methods, using as instruments the survey and the interview, to personnel involved in the purchase and payment process. The results reflected the need to improve and systematize the control processes, generating the bases for the improvement proposal in the payment processes, automating the control of the acquisition area detailed in this work, implementing verification mechanisms that help the correct institutional internal control, systems integration optimizing the financial resources of the entity
Descripción
Palabras clave
PROCESOS, CONTROL INTERNO, PAGOS