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artículo
Publicado 2025
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The study on fixed asset management and its impact on asset inventories at the Isidro Ayora Municipal Autonomous Government (GAD) identified problems in inventory updating, a lack of technological tools, and deficiencies in staff training. The objective was to determine how fixed asset management influences municipal inventory management. A mixed methodology was used, including descriptive, analytical, inductive, and deductive methods, in addition to surveys and interviews with 23 department heads. The results showed that 26% of staff update records monthly, 30% quarterly, and 22% annually. However, it was also identified that 22% do not update the inventory regularly, which compromises the reliability of the records. Furthermore, 35% of respondents indicated that the lack of trained personnel represents the main challenge in fixed asset management, followed by insufficient budget (26%),...