Control and accounting of fixed assets and their impact on administrative decision making

Abstract

The objective of the study is to develop a comprehensive management system for the control and accounting of fixed assets that allows the correct making of financial decisions at the Catholic University of Cuenca. It was descriptive with a non-experimental field design. 45.2% of those surveyed assure that the information reported by the program used to register the assets is adequate, however, 54.8% consider that the information is not reliable. The proposed proposal will allow to improve the organization and control of the fixed assets of the Catholic University of Cuenca, since the valuation of fixed assets at fair value will be chosen, the useful life, depreciation policies, and impairment will be permanently reviewed. ; In this way, internal processes will be improved through the integration of information in the ERP system, enabling correct decision-making at a strategic, tactical and operational level.

Keywords

• financiación
• tributación
• empresa
• crecimiento económico
• planificación estratégica.