Diseño de un manual para el manejo y control contable de la propiedad, planta y equipo en la Cámara de Comercio de Pamplona.

Abstract

The focus of this work is to provide a support tool in the management, administration and registration of fixed assets; suggest and generate alternatives that help improve the development of activities related to them and determine the responsibilities that each officer assumes in the custody of said fixed assets, through the establishment of guidelines, which serve as a basis for regulating the actions in the entity.

Then, the present project consists in the design of a manual for the management and accounting control of the Property, Plant and Equipment in the Chamber of Commerce of Pamplona, which, contributes to the operations and processes linked to the fixed assets belonging to the entity.

The manual establishes the methodology to be followed for the correct management and operation of fixed assets within the entity, it is structured with a simple design that contains all the instructions, responsibilities and information on policies, functions and procedures of the different operations or activities that they are made within the Chamber of Commerce of Pamplona in relation to fixed assets. In addition, it will serve as a guide for all company officials.

Therefore, the manual reflects and constitutes the way in which the movements of fixed assets should proceed; that is, when the acquisition, delivery, coding, maintenance, derecognition, physical inventory, transfer, or any novelty or movement of fixed assets is presented.

Finally, the conclusions and recommendations are presented as a result of the work carried out, as well as the bibliographic reference used during its development.