Base de datos para el control interno de los activos fijos tangibles en la Dirección de las Unidades Administrativas Comerciales de Villa Clara
Fecha
2010-06-24
Autores
Tápanes Reyes, Lázaro Michel
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
En este trabajo realizado en la Dirección de las Unidades Administrativas Comerciales de la FAR de la provincia de Villa Clara, la cual se encuentra en perfeccionamiento empresarial y es responsable de dirigir 7 Unidades Básicas de Comercio dentro de la provincia, además de Administrar las cuatro provinciales centrales Sancti Spíritus, Ciego de Ávila y Cienfuegos, con subordinación al Ejército Central. Existen riesgos potenciales que están presente en la entidad y la ausencia de una base de datos donde se encuentren inventariados los Activos Fijos Tangibles junto con el expediente de responsabilidad material del área en que se ubican y las características del mismo, constituye la situación problémica de esta por la cual se desea crear una Base de Datos donde se encuentren inventariados los AFT perteneciente a la Dirección de las Unidades Administrativa de Comercio de la provincia de Villa Clara que permita brindar información suficiente, detallada y oportuna sobre los activos. Se va analizar los tipos y modelos de base de datos, así como su utilización en la contabilidad. Relacionar los tipos de base de datos analizadas con el control interno vigente en Cuba que permita definir la BD para Activos Fijos Tangibles en Cuba, las características principales de esta partida y sus distintas clasificaciones, en este trabajo se realiza el análisis, revisión y existencias del control de los Activos Fijos Tangibles de la entidad. A partir de la creación de esta base de datos para el inventario de activos fijos tangibles, se logrará brindar a la entidad la localización exacta de los activos en cualquier momento y minimizar el tiempo de ubicación de estos. Se fortalecerá el control interno de la unidad militar reduciendo al máximo los riesgos de pérdida o desvío de los recursos de la Región militar. Servirá de ejemplo para la creación de otras bases de datos en otras áreas de contabilidad. Se considera viable la investigación ya que existen antecedentes teóricos para la realización de la misma y bibliografía actualizada sobre el tema.
La creación de un sistema automatizado para la gestión del control de los
medios básicos en las unidades presupuestadas de las FAR, con el propósito de
brindar el control y flujo de información administrativa para contribuir a la toma
de decisiones de forma oportuna, con mayor rapidez y más completa. Orientada
a objetos, y permitir la obtención de una serie de informes sumamente
importantes para el control de los medios básicos y el procesamiento de
informaciones fundamentales que se brindan a niveles superiores. Incluye toda
la información de la ubicación de los AFT así como sus características. Las
informaciones procesadas que son necesarias para otros subsistemas
(contabilidad general, costos, cobros y pagos, así como presupuesto).
In this work carried out in the Address of the Units Commercial Administration of FAR of Villa Clara, which is in managerial improvement and it is responsible for directing 7 Basic Units of Trade inside the county, besides Administering four central provincial Sancti Spíritus, Blind of Ávila and Cienfuegos, with subordination to the Central Army. They exist potential risks that can be present in the entity and the absence of a database where the Fixed Tangible Assets are inventoried together with the file of material responsibility of the area in that you/they are located and the characteristics of the same one, it constitutes the situation problémica of this for which is wanted to create a Database where the Fixed Assets are inventoried Tangible belonging to the Address of the Administrative Units of Trade of the county of Villa Clara that allows to offer enough, detailed and opportune information on the assets. He/she leaves to analyze the types and database models, as well as their use in the accounting. To relate the database types analyzed with the internal effective control in Cuba that allows to define BD for Active Fixed Tangible in Cuba, the main characteristics of this departure and their different classifications, in this work he/she is carried out the analysis, revision and existences of the control of the Fixed Tangible Assets of the entity. Starting from the creation of this database for the inventory of active fixed tangible, it was possible to offer to the entity the exact localization of the assets in any moment and to minimize the time of location of these. He/she will strengthen the internal control of the military unit reducing to the maximum the risks of loss or deviation of the resources of the military Region. It will serve as example for the creation of other databases in other accounting areas. It is considered viable the investigation since theoretical antecedents exist for the realization of the same one and up-to-date bibliography on the topic. The creation of an automated system for the management of the control of the basic means in the bud gotten units of FAR, with the purpose of offering the control and flow of administrative information to contribute to the taking of decisions in an opportune way, with more speed and more complete. Guided to objects, and to allow the obtaining of a series of extremely important reports for the control of the basic means and the prosecution of fundamental information’s that are offered at levels superiors. It includes all the information of the location of AFT as well as their characteristics. The processed information’s that they are necessary for other subsystems (general accounting, costs, collections and payments, as well as presupposed).
In this work carried out in the Address of the Units Commercial Administration of FAR of Villa Clara, which is in managerial improvement and it is responsible for directing 7 Basic Units of Trade inside the county, besides Administering four central provincial Sancti Spíritus, Blind of Ávila and Cienfuegos, with subordination to the Central Army. They exist potential risks that can be present in the entity and the absence of a database where the Fixed Tangible Assets are inventoried together with the file of material responsibility of the area in that you/they are located and the characteristics of the same one, it constitutes the situation problémica of this for which is wanted to create a Database where the Fixed Assets are inventoried Tangible belonging to the Address of the Administrative Units of Trade of the county of Villa Clara that allows to offer enough, detailed and opportune information on the assets. He/she leaves to analyze the types and database models, as well as their use in the accounting. To relate the database types analyzed with the internal effective control in Cuba that allows to define BD for Active Fixed Tangible in Cuba, the main characteristics of this departure and their different classifications, in this work he/she is carried out the analysis, revision and existences of the control of the Fixed Tangible Assets of the entity. Starting from the creation of this database for the inventory of active fixed tangible, it was possible to offer to the entity the exact localization of the assets in any moment and to minimize the time of location of these. He/she will strengthen the internal control of the military unit reducing to the maximum the risks of loss or deviation of the resources of the military Region. It will serve as example for the creation of other databases in other accounting areas. It is considered viable the investigation since theoretical antecedents exist for the realization of the same one and up-to-date bibliography on the topic. The creation of an automated system for the management of the control of the basic means in the bud gotten units of FAR, with the purpose of offering the control and flow of administrative information to contribute to the taking of decisions in an opportune way, with more speed and more complete. Guided to objects, and to allow the obtaining of a series of extremely important reports for the control of the basic means and the prosecution of fundamental information’s that are offered at levels superiors. It includes all the information of the location of AFT as well as their characteristics. The processed information’s that they are necessary for other subsystems (general accounting, costs, collections and payments, as well as presupposed).
Descripción
Palabras clave
Dirección de las Unidades Administrativas Comerciales de la FAR, Perfeccionamiento Empresarial, Riesgos, Activos Fijos Tangibles, Responsabilidad Material, Control Interno