Política contable para la toma física de los activos fijos de la Empresa Subred Integrada De Servicio De Salud Centro Oriente E.S.E.

Abstract

Companies face the challenge of properly managing their fixed assets, especially in the health sector, where precision and transparency are crucial to maintain operational efficiency and guarantee service quality. The main objective of this study is to describe the policy existing accounting system for carrying out the physical acquisition of fixed assets of the company Subred Integrada de Servicio de Salud Centro Oriente, since the company does not have a standardized procedure for managing the entity in this case of the public sector, the methodology is Qualitative, descriptive approach, an analysis of the company's current accounting procedures will be carried out in relation to the physical taking of fixed assets. Interviews will be conducted with personnel involved in asset management, accounting records will be reviewed and compared with relevant accounting best practices and regulations. Based on this analysis, a detailed accounting policy is proposed that addresses the specific challenges of physically taking fixed assets in the context of the company.