Diseño de procesos para el departamento de contabilidad: manejo de activos fijos en el hospital León Becerra al sur de la ciudad de Guayaquil.

Abstract

The implementation of a process design for managing fixed assets in León Becerra Hospital is important because it will help to fully accomplish the activities while following the proper procedures at the operational, administrative and supervisory levels. All the steps needed to complete each process related with the management of fixed assets will be defined in a systematic way. Determining also the level of responsibility of each member of the different administrative and medical units related to the documentation and assets that each unit is responsible during their daily activities. To prepare this project, the descriptive research technique has been applied which consists in collecting data about the current situation of the fixed assets management and interviews with the staff responsible of the different areas and summary records. The institutional objectives has been considered in order to improve the time and the daily activities that are performed in each Medical and Administrative unit using 100% all the resources they currently have. The manual process focuses its application in those assets that are necessary for performing everyday activities like assets with high turnover in the institution and therefore requires a greater supervision such as office supplies, computer and hospital equipment, etc., the assets with low turnover have not been included such as vehicles, buildings, land, patents, etc.