I. TITLE
"EFFECTIVE INTERNAL CONTROL AS A SUPPORT FOR CONTINUOUS IMPROVEMENT OF MANAGEMENT MANAGEMENT"
II. GRADUATING NAME
III. PLACE AND SECTOR WHERE THE THESIS WILL BE APPLIED
HUANUCO REGION
IV. PROJECT DESCRIPTION.
The Public Universities in the Huánuco Region, in their operational space-time of higher house of studies, have created and put into operation several production centers aimed at facilitating academic practice in the professional training process and the generation of Directly Raised Resources for supplement your Budget. For this purpose, it has been implemented with sufficient management instruments that respond to the internal structure of each production center and has been endowed with the ideal human element. However, the economic results of the aforementioned production centers are not meeting the expectations of the University Community. The problem is probably due to the weaknesses of the internal control structure and the inadequate management of its management personnel.among other endogenous and exogenous factors.
4.1. PROBLEM STATEMENT
The Peruvian university, whether public or private, requires creating and implementing production centers that serve as practice laboratories for the training process of its future professionals. This need is constant in higher education houses. For this reason, Law 23733: University Law, enacted in 1983, considers production centers as an integral part of the teaching-learning process. The spirit of this Law is oriented to the philosophy that the higher level student must learn by doing. Responding to this philosophy, public universities created several production centers and the like. To date, some of them remain as going concern. Other production centers have not only reduced their scope of action, but have also stagnated
Despite the fact that the university legislation and the university authorities have redoubled efforts to implement and meet the requirements of their production centers, the results obtained as a consequence of the operation of several of these centers or similar ones, do not meet the expectations of the university community.. The anomaly worsens in direct proportion to the financial deficits shown by most of the production centers studied. These results are presented as a denial of the fulfillment of the essential objectives of each Center, the efficiency and effectiveness of the internal control structure and the contestation capacity of each professional who is in charge of the productive entities.
The observable empirical references, subject of our research, derived in the management results of each production center, are reflected in the annual reports of the Rector. According to these results, most of these Centers present cumulative losses year by year. This problem is due, among other aspects, to the weaknesses of the internal control structure, to the lack of diligence of the university authorities in the exercise of their functions, to the provision of technical and professional personnel who do not have the appropriate profile to direct the production center, the lack of objective evaluation of production processes (Comprehensive Audit) and the inadequate organization and management as university production centers.The current demands of the market and the unfair competition of the new international economic order require more dynamic university production centers that practice the disciplines of intelligent organization.
4.2. PROBLEM FORMULATION.
MAIN PROBLEM:
How does effective internal control facilitate the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region?
SECONDARY PROBLEMS:
1. How will effective internal control facilitate continuous improvement in the management of production centers in the Public Universities of the Huánuco Region?
2. What strategies should be established to facilitate the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region?
3. What decisions will facilitate the competitiveness of the production centers in the Public Universities of the Huánuco Region?
4.3. APPROACH TO THE OBJECTIVES:
OVERALL OBJECTIVE:
Study the effective internal control that will facilitate the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region.
SPECIFIC OBJECTIVES:
1. Determine the effective internal control that will facilitate the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region.
2. Establish the strategies that will facilitate the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region.
3. Define the decisions that will facilitate the competitiveness of the production centers in the Public Universities of the Huánuco Region.
4.4. JUSTIFICATION AND IMPORTANCE
METHODOLOGICAL JUSTIFICATION
This work will be developed through the application of the scientific method. The same one that has its base in the identification of the problem, in the formulation of solutions; identification of purposes; as well as in the application of an adequate methodology.
This work will analyze the problems and perspectives in the managerial management of the production centers of the public universities; Then it will explain the corrective measures to improve the managerial management in the productive centers.
THEORETICAL JUSTIFICATION
To date, no thesis has been carried out to evaluate the problems and specify the development prospects of the production centers of the Public Universities of the Huánuco Region.
There is no thesis work aimed at investigating the problems and defining the development prospects of the production centers. Indeed, this thesis must be executed without delay.
PRACTICAL JUSTIFICATION
The results of this thesis will serve to reorient the administration of the production centers of the Public Universities of the Huánuco Region, to make them competitive and / or profitable.
IMPORTANCE
The importance of the study of the production centers of the Public Universities of the Huánuco Region lies in the knowledge of the weaknesses of the internal control system and the proposal of corrective measures so that these business models serve as an example in social practice.
4.5. THEORETICAL FRAMEWORK
INTERNAL CONTROL
Internal control is a continuous process established by the entity's officials and other personnel due to their functional powers and attributions, which allow managing operations and promoting compliance with the responsibilities assigned to achieve results based on objectives such as: promote effectiveness, efficiency, economy in operations; protect and conserve public resources; Comply with applicable laws, regulations and other standards, and prepare reliable and timely information that fosters adequate decision-making. An appropriate internal control system also allows detecting possible deficiencies and those aspects related to the existence of illegal acts, in order to adopt the pertinent actions in a timely manner.
Internal control is a comprehensive process carried out by the head, officials and servants of an entity, designed to face risks and to give reasonable assurance that in achieving the entity's mission, the objectives will be achieved.
The auditor should make an appropriate evaluation of the internal control structure, in order to form an opinion on the effectiveness of the internal controls implemented and determine the control risk; as well as, identify critical areas; and inform the head of the entity of the detected weaknesses, recommending the corresponding measures for the improvement of institutional activities.
It should be borne in mind that the internal control structure is the set of plans, methods, procedures and after measures, including the attitude of the management of an entity, to offer reasonable assurance that the objectives of internal control are being achieved.
The internal control structure is made up of five interrelated components:
a) Control environment: it refers to how the management and administrative bodies of an organization stimulate and influence its personnel to create awareness about the benefits of adequate control. It is the foundation of the other components.
b) Risk assessment: it consists of the way the entity identifies, analyzes and manages the risks that affect the fulfillment of its objectives.
c) Management control activities: these are the control policies and procedures imparted by the management, management and the competent executive levels, in relation to the functions assigned to the staff, in order to ensure compliance with the entity's objectives.
d) Information and communication: consists of the methods and procedures established by the administration to appropriately process the information and account for the entity's operations for decision-making purposes.
e) Supervision: the administration is responsible for implementing and maintaining internal control, for which it evaluates its quality over time, in order to promote its reinforcement if necessary.
Prevention and monitoring activities, monitoring of results and improvement commitments are carried out.
CONTINUOUS IMPROVEMENT.
Continuous improvement means optimizing effectiveness and efficiency, also improving controls, reinforcing internal mechanisms to respond to contingencies and the demands of new and future clients. Process improvement is a challenge for any company with a traditional structure and for conventional hierarchical systems. To improve processes, we must consider:
1. - Analysis of work flows.
2. - Set customer satisfaction objectives, to drive the execution of processes.
3. - Carry out improvement activities among the protagonists of the process.
4. - Responsibility and involvement of the actors in the process.
Continual improvement means that everyone in the organization must strive to DO THINGS WELL ALWAYS. To achieve this, a company requires process managers, documentation, defined supplier requirements, well-defined internal customer requirements and needs, requirements, expectations and the degree of satisfaction of external customers, indicators, measurement criteria and improvement tools. statistics.
To establish a clear methodology for understanding the sequence of activities or steps that we must apply for the continuous improvement of processes, first, the person in charge of the area must know what to improve. This information is based on meeting or failing to meet the organization's local goals. So, if we wanted to establish a sequence of steps for the Improvement, these would be:
1. - Define the problem or the deviation detected on the indicators and objectives.
2. - Establish the most appropriate measurement mechanisms according to the nature of the problem.
3. - Identify the causes that originate the problem, determining which is the most relevant, establishing possible solutions and taking the most appropriate option, through the analysis of the data obtained.
4. - Establish action plans, and implement improvement.
5. - Control the improvement of the process, making the necessary adjustments, through constant monitoring.
In order for the aforementioned steps to have a solid basis for analysis and monitoring, it is necessary to resort to Improvement Tools, which must be selected according to the nature of the problem and the stage of the improvement process itself in which we let's find.
We can talk about tools to Define, such as an Affinity Diagram or a Brainstorm, we can choose for the Analysis stage a tool such as: Ishikawa Diagram, Pareto Chart, Frequency Histograms, etc., and so on in each stage.
Organizations, in the first instance, will greatly benefit if the Quality System is channeled, as a basic tool, which must be permanently improved. In other words, having a certified System must be more than just a "Certificate"; It should be the starting point of a dynamic process, based on the following considerations:
a.- The quality depends on the user and the conditions of the processes are changing.
b.- The performance of the Quality Management Systems is proportional to the level of commitment of the Senior Management.
c.- Having procedures and work instructions helps organizations to monitor their processes, defining the input elements, as well as the output elements and their relationship with another process.
d.- Internal Audits must be constituted as a control mechanism, correcting non-conformities and deviations from the process, becoming an excellent tool for improvement.
Now, the Continuous Improvement of our processes, aligned with the rest of the principles of Quality management, must guide the organization, to achieve Excellence, or in other words, to achieve total quality.
Precisely, Total Quality is based on five principles, of which Continuous improvement is a fundamental part, the other four being: Customer focus, Total staff involvement, Measurement and goal setting, and finally support to the effort for quality and Leadership of Management.
These criteria are deeply embedded in the values, mission, and vision of world-class organizations.
However, Continuous Improvement, aligned with innovation, broadens the perspective of our organization.
Continuous Improvement means improving standards, establishing higher standards, so once this concept is established, the maintenance work by the administration or by the person in charge of the process, consists of ensuring that the new standards are observed..
Lasting Continuous Improvement is only achieved when staff work to higher standards, thus maintenance and improvement are an inseparable dumbbell. For this reason, when improvements are made in the processes, these in the long run will lead to improved quality and productivity, thus avoiding concern about the results.
As already mentioned in previous paragraphs, the starting point for Continuous Improvement is to recognize that there is a non-conformity, deviation or problem, so we conclude that improvement gains more ground when solving a problem. However, to consolidate the new level of improvement, it must be standardized, either in a procedure, work instruction or in performance levels.
MANAGEMENT MANAGEMENT.
As the size of a company increases, the achievement of global objectives requires its decomposition into different objectives for the corresponding organizational units and responsibility center, according to which each of the components makes decisions consistent with the objectives of the company.
To be effective, the strategies and policies designed at the highest level of the company must be put into practice through action plans that adequately fulfill the tasks necessary to carry them out.
Management management is precisely the process that consists in guiding the divisions of a company towards the objectives set for each one of them, through concrete plans and programs to ensure the correct development of operations and activities (tactical planning), enabling its members to contribute to the achievement of such objectives and controlling that the actions correspond to the plans designed to achieve them.
Management makes decisions about distribution and allocation of resources, control of operations and design of corrective actions. They are also responsible for communicating and informing at the strategic and operational levels. The basic activities of any management are, therefore, based on strategic planning, establishing objectives, organizing, communicating and motivating, measuring and evaluating, developing and training people, and giving feedback to planning.
THE PRODUCTION CENTERS.
The Peruvian University is governed by Law 23733: University Law, which was enacted by the Constitutional Government of Arch. Fernando Belaúnde Ferry in 1983. Its aims and objectives are aimed at training competitive professionals for the development of the region within the scope of its influence and the country. This category includes "scientific, technological, humanistic and social improvement according to regional and national realities". Likewise, as a legal person under public law, they are empowered to sign inter-institutional technical cooperation agreements with other universities and other entities that operate in the country.
The Peruvian University was born to respond to agricultural problems and seek the development of the Alto Huallaga Region and the Amazon.
According to the provisions of the Political Constitution of Peru, promulgated by the Democratic Constitutional Congress of 1,993 and Law 23733: University Law, the university is an institution made up of teachers, students and graduates. In addition, administrative and service workers are counted as support personnel. This human group, in solidarity and coordinated work, makes the university participate in regional development by training professionals and researchers with scientific and technological knowledge.
In effect, for the better development of future professionals who graduate from these Higher Houses of Studies, the State has empowered the University to create Production Centers that generate their own resources. These Production Centers not only serve to generate Directly Raised Resources, they also serve to contrast theoretical knowledge with social practice. This action demonstrates the qualitative development of scientific knowledge and the production of goods and services suitable for social consumption.
Under this perspective, the University of the Huánuco Region created several production centers duly regulated by the University Law, the Statute and the Internal Regulations of these higher houses of studies. The mission and vision of the strategic plans of the University and each center are also imprinted on the nature and structure of these centers. We emphasize, within the framework of its purpose, university teachers put into practice the theoretical knowledge for the use of their students and interacts with the academic training of students in the business field, an action that allows showing effectiveness against other production sectors already that its objective, in addition to the academic and research, is aimed at generating its own income at the University.
Each production center created and put into operation has the budget and personnel necessary to produce and effect technology transfer from the city to the field. They also have the necessary facilities and production modules to boost production activity in the Alto Huallaga and Amazon areas. However, in reality this whole theoretical conception is not fulfilled. The problem is due, as we have mentioned in the methodological approach, to the weaknesses of the internal control structure and to the inadequate management of these centers in the face of the demands of the regional market, which, even when it is small, is quite competitive.
According to the internal control instruments, the Production Centers of the university have the Regulations and the Organization and Functions Manual. This internal management instrument stipulates the general and specific functions up to the last level of position of each of the people who provide services in the production centers. However, to improve production systems it is necessary to implement the internal control system and periodically evaluate it. In this context, internal control is the “continuous process carried out by the entity's management, management and other employees, to provide reasonable assurance regarding whether the intended objectives are being achieved”. Despite this, this system has to be periodically evaluated to apply corrective measures, also in a timely manner.
Consequently, it is the responsibility of all the personnel who work in the production centers, from the Rector to the employees of the last hierarchical level, to apply internal control through the execution of their functions, as indicated in the Organization and Functions Manual. However, according to observable empirical references, the internal control system implemented in the production centers is deficient. For this reason, the majority of these productive centers studied each year show losses and do not meet the expectations of the university community. Here also has to do with the passivity with which the institutional control body participates.
The aforementioned situation is evidenced with objectivity in the Financial Statements of the Production Centers. These Financial Statements, in all production entities, systematize the economic and financial situation of their components to be presented to the board of partners, and in the case of the University's production centers, they are presented to the University Council and the University Assembly as part of the Rector's Annual Report. In this context, the Balance Sheet due to its nature and structure makes it possible to analyze the situation of companies through financial ratios.
At the same level, the Management Statement or Profit and Loss Statement is presented. This by its nature is a dynamic state of annual periodicity. In its structure, the income and expenses of the economic period are shown. The Production Centers of the university, according to their financial statements for the years 2005 to 2009, show a worrying situation. The factors that enhance this situation, as we have investigated, are several. They prevent these production centers from operating at the same level as other production centers or profitable companies in the region.
According to our preliminary investigations, the university's production centers do not have economic and administrative autonomy to operate independently of the central administration. This reduces the possibilities of making timely decisions in the face of the economic crisis that these centers are experiencing. Likewise, it does not allow the purchase of raw materials and others at offer prices, since payments have to be budgeted for the following month, a bureaucratic process that the supplier cannot wait.
On the other hand, the lack of independence for its operation makes it difficult to compete with other profitable productive entities. The Technology used by most of these Centers is another important factor, depending on their nature, the results of the transformation of products can be competitive in terms of quality and prices. The production centers studied do not have state-of-the-art technology, the existing machinery is outdated for several years. This problem prevents production centers from producing competitive goods or services compared to competitors in the globalized market.
Similarly, every productive entity must have strategic production policies to improve the quality of the goods and services it produces and at a competitive cost. However, the production centers, subject of the present investigation, do not have an adequate production process, since the manufacturing process does not have quality control in the production phases. The materials and / or components that allow the manufacture of furniture, for example, often have deficiencies due to the use of wood with a drying deficiency.
On the other hand, the Production Centers do not have an adequate sales policy. This indicates the low acceptance of sale in the market. Likewise, sales made on credit are not sure of recovery, because many times they are given to people who do not have job stability, financial support or who simply do not insist on collections. The technical standards on statistics for the age of accounts receivable are not activated in the production centers studied.
The University Production Centers, according to their Organization and Functions Manual, have the purpose of generating economic income for the University; become efficient and dynamic business development models, extending this image to the community; make efficient use of available resources; collect and transform the bins produced in the region, giving it greater added value and serving as a central axis of support for the teaching-learning process. They will also serve to improve the income of the Financing Source: Directly Raised Resources.
Likewise, the production centers have as objectives, to be production and service companies with adequate managerial management, seeking efficiency and profitability; promote the generation of own resources with direct participation in the work of the university community; provide support to the teaching and research work carried out by the faculties; optimize the use of human resources and installed capacity; train students, teachers and non-teaching staff on business management, production processes, transformation and marketing; to generate a permanent or temporary job source for the university community, preferably;extend the services of the university to the community and generate economic surpluses that serve to improve the well-being of University workers, through food baskets and / or other forms of bonuses.
Its Administrative Body is made up of the Central Office of the Production Centers, which depends on a head assigned by the University Council, as well as its deputy to support in cases of absence. Likewise, the management of each production center dependent on the central administration will be in charge of an administrator or head of unit, who must work as a professional in the specialty that the production center imposes. Likewise, the Head of the Central Office of the Production Centers and the Heads of each center make up the Production Council who will meet ordinarily once a month and extraordinarily when the Head of the Central Office of the Production Centers deems it convenient.
The Functional Structure of the Production Centers is made up of a Management Body, which is in charge of the Head of the Central Administration Office of the Production Units; Line Bodies, which is made up of the managers of each production unit; and Support Bodies that are made up of a secretary, accountant, accounting assistant, cashier and a technician in charge of electromagnetic maintenance.
Organization chart of the Central Office of the Production Units.
As progress is made in the problematization of the situational state of the production centers, we will frequently emphasize that their results, to a large extent, depend on the efficiency and / or deficiency of their internal control systems implemented. In this context, it is understood that the company, whatever its type, as a legal entity is a system. In this context, whatever the nature of the company, it constitutes a system. This system, in turn, to operate efficiently, articulates a series of subsystems. To understand this operation, we ask ourselves: What is a system? What do we understand by system? Indeed, according to the General Systems Theory, the system is defined as "an organized unitary whole, composed of two or more parts,interdependent components or subsystems and delineated by identifiable limits, of their environment or suprasystem ”.
This term covers a wide variety of the physical, logical and social world. In other words, the General Systems Theory focuses on the behavior of the elements of reality against other elements, highlighting that each one exists within a context with which it has multiple interrelations of different levels of relevance. This is how it was conceived by the author of the TGS and this is how we conceive it in the process of our research.
The degree of relevance of the interrelations is given by the contribution that they make so that the phenomena that they experience, the actions that they develop, are integrated with the phenomena or actions that are carried out in other elements, to produce together, a characteristic result that justifies the participation of each element in the set. Consequently, we understand by a system the set of related and interrelated elements that form a certain totality or sum of the whole.
In this context, production centers are entities that have their own internal control system. In this system, the accounting system and the administrative system, among others, interact. In this context, the accounting system "is the set of accounting principles, rules and events that govern the management and financial control of the accounting entity." From this perspective, the accounting system is a business control system whose purpose is to measure, evaluate and manage wealth through accounting information, the account being its technical unit. The results systematize the use, supply or administration of strategic financial information for decision making.
The accounting system, as part of the internal control system, includes the organization, policies and procedures adopted by the directors and managers of the entity to manage operations and promote compliance with the responsibilities assigned to achieve the desired results. This indicates that internal control is carried out at various levels, each with important responsibilities. The Directors, management, internal auditors and other lower-level officials contribute so that the internal control system works effectively, efficiently and economically, aimed at the development of the productive entity.
A solid internal control structure is essential to promote the achievement of its objectives and the efficiency and economy in the operations of each entity. For this purpose, in the public sector there are the following standards:
A. General Rules of the Treasury System.
The Public Treasury constitutes the synthesis of government financial management; for being the one that manages and regulates the flow of State funds and intervenes in its economic and monetary balance. The Treasury system is responsible for determining the amount of tax and non-tax revenue; raise funds; pay the State obligations when due; grant funds or pay for the acquisition of goods and services in the public sector, receive and guard the pertinent titles and securities. This standard contains the following:
A 1. Cash Unit.- Each entity must centralize all of its financial resources for its management through the Treasury, in order to optimize liquidity and rationalize the use of available funds. Its application makes it possible for funds to be placed where they are most needed and to be retracted when the management process shows insufficient spending capacity.
A 2. Bank Reconciliations.- The accounting balances of the Banks account must be reconciled with bank statements. In the case of Treasury sub-accounts, accounting movements must also be reconciled with the governing body of the Treasury system. To guarantee the effectiveness of the conciliation procedure, it must be carried out by a person not related to the receipt of funds, money orders and custody of checks, funds deposits and / or records of operations.
A 3. Guarantee of Persons Responsible for the Management or Custody of Funds or Securities.- The personnel in charge of the management or custody of funds or securities must be backed by a reasonable and sufficient guarantee according to their degree of responsibility. The guarantee, also called a surety, is a mechanism that allows reducing the inherent risk of an entity, in situations of loss, default, deterioration, mismanagement of the resources to be protected.
A 4. Security Measures for Checks, Cash and Securities.- Entities must implement adequate security measures for the writing of checks, custody of funds, securities, letter of guarantee and others, as well as regarding the physical security of funds and others. securities in custody. The management of funds through bank checks reduces the risk, regarding the use of cash, however, there are other risks related to the use of checks, which can be adulterated, lost, stolen, etc.
A 5. Use of Forms for the Movement of Funds.- The forms established for the operations of income and outflows of funds, must be signed and pre-numbered by each entity for use in the Treasury. The mechanism of putting in the document, the letterhead of the entity is oriented to reduce the risk of misuse, in case of loss or subtraction of blank forms, also forcing greater care in its custody. Likewise, the pre-numbered documents must be used in correlative and chronological order, which enables adequate control.
A 6. Use of Restrictive Seal for Documents Paid by the Treasury.- The vouchers that support expenses must bear the restrictive seal paid in order to avoid errors or duplication in their use. Once the payment process is exhausted, the duly supported expense documents must be marked with the restrictive seal, which visibly indicates their status as a paid document. This internal control mechanism reduces the risk of using the same document to support any other outflow of funds, improperly or by mistake.
A 7. Use of Fund for Cash Payments and Fixed Fund.- Entities that for reasons of necessity and efficiency have established the use of a fixed fund, must implement procedures for its management and control. The fund for cash payments is of variable amount and is destined to attend urgent expenses that by their nature do not warrant the writing of specific checks.
A 8. Timely Deposit in Bank Accounts.- The income that public entities receive for any concept must be deposited in nominal bank accounts immediately and intact. The servers in charge of managing funds have the obligation to deposit them intact and intact in the bank account established by the entity, within 24 hours of receiving them. Financial administration management or its substitute must establish this obligation in writing.
A 9. Tonnage of Funds and Securities.- Surprise and frequent tonnage must be practiced on all the funds and securities in custody to guarantee their integrity and effective availability. The tonnage of funds and / or securities must be carried out at least monthly, in order to determine their physical existence. If during the tonnage any irregular situation is detected, it must be immediately communicated to management or whoever substitutes it and to the Office of Internal Audit, for its adoption of the corrective measures that the case warrants.
A 10. Requirements for Payment Receipts Received by Public Entities.- The Treasuries before processing and making payment for obligations contracted with suppliers, must require the presentation of payment receipts established by Law. The payment receipt is the document that supports the transfer of a good or the provision of a service. Therefore, the internal verification of the supporting documentation for payments constitutes a control mechanism that allows verifying compliance with the form established by the Law for the issuance of payment vouchers that suppliers or contractors deliver to public entities.
B. General Standards for the National Supply System.
The Supply as an activity to support institutional management, must contribute to the rational and efficient use of resources required by entities. Its activity is oriented to provide the material elements and services that are used by the entities. The periodic verification of the assets, in order to establish if they are used for the purposes that were acquired and are in adequate conditions that does not mean risk of deterioration or waste, constitute practices that appropriately safeguard the entity's resources and strengthen controls. inmates of this area. This standard contains the following points:
B 1. Application of Criteria of Efficiency and Efficacy.- In all transactions of goods and services, as well as in other management activities, the application of the criteria of efficiency and effectiveness must be kept in mind. The economic acquisition implies, acquiring goods and / or services, in appropriate quality and quantity, and at the lowest possible cost. Likewise, the activities in an entity must be carried out ensuring the minimum operating costs, without reducing the quality of the services provided.
B 2. Warehouse Unit.- All the assets acquired by the entity must physically enter through the Warehouse Unit, before being used, even when the physical nature of the goods requires their direct location in the place or pendency that requests it. This will allow an effective control of the acquired goods. For the control of goods, an adequate system of permanent registration of their movement must be established, by units with the same characteristics.
B 3. Taking Physical Inventory.- Each entity must annually carry out physical inventories of fixed assets, in order to verify their physical existence and state of conservation. Taking inventory is a process that consists of physically verifying the assets that each entity has, at a given date; in order to ensure its real existence. It also makes it possible to contrast the valued results obtained with the accounting records, in order to establish their conformity, investigating any differences that may exist and proceed with the case regularizations.
B 4. Withdrawal of Fixed Assets Assets.- Fixed assets assets that for various reasons have lost utility for the entity, must be derecognized in a timely manner. The removal of assets is a process that consists of withdrawing from the entity's assets those assets that have lost the possibility of being used, due to having been exposed to actions of a different nature such as technical obsolescence, damage and / or deterioration, loss, theft and / or subtraction, destruction, leave of absence, and others.
B 5. Maintenance of Assets of Fixed Assets.- The administration of the entity must constantly worry about the preventive maintenance of assets of fixed assets, in order to preserve their optimal state of operation and extend their period of useful life.
B 6. Control Over Official State Vehicles.- Caution should be taken that the vehicles owned by the entity are used exclusively in official activities, unless expressly authorized by the owner. Vehicles are a fixed asset to support the activities carried out by the staff of an entity. Its care and conservation must be a constant concern in the administration, being necessary to establish the controls that guarantee the good use of such units.
B 7. Protection of Assets of Fixed Assets.- Procedures must be established to detect, prevent, avoid and extinguish the causes that can cause damage or loss of public assets. Fixed assets, by their nature, can be affected in any circumstance, exposing the entity to situations that may compromise its administrative-financial stability, requiring the administration to show concern for the physical custody and material security of these assets, especially if its value is significant.
C. Internal Control Standards for the Accounting Area.-
The objective of the accounting system as an integrating element of the financial management system is to provide users with a common, uniform, timely and reliable database for the purposes of analysis, control and administrative decision-making. Its functions include the validation, classification, recording and reporting on the results of patrimonial and budgetary operations. This internal control standard has the following content:
C 1. Application of Accounting Principles and Standards.- Generally accepted accounting principles, standards and adopted procedures constitute the accounting basis for the preparation and presentation of financial statements and any other financial information for decision-making. The mission of government accounting is to produce systematic, complete, accurate, and reliable financial information. The financial statements produced by the accounting are final, permanent and verifiable, since they are processed under technical criteria supported by principles and standards that are mandatory for accounting professionals, which provides a guarantee to the users of their reports.
C 2. Internal Verification.- It is the set of measures that are taken in the analysis of the operations before their authorization and that is exercised as an inherent function of the direction and management process. The objective of this regulation is to indicate the actions to be followed in order to practice internal prior control throughout the process of financial and / or administrative operations that have an accounting impact, through methods and procedures that guarantee the legality, veracity and conformity of said operations. Each entity must organize and implement an accounting system that allows it to provide financial information on a timely basis for decision-making.
C 3. Reconciliation of Balances.- Reconciliations are necessary procedures to verify the conformity of a situation reflected in the accounting records. They constitute cross tests between the data from two different internal sources, or from one internal to another external, provide reliability on the registered financial information; it allows detecting differences and explaining them by making adjustments or regularizations when necessary.
C 4. Control of Balances Pending Accountability and / or Refund.- Accounts that represent advances of funds for expenses must be adequately controlled, in order to protect the appropriate documented surrender, refund of unused amounts. Accounting is a financial control mechanism that avoids the accumulation of resources without timely and appropriate accountability. It fulfills its role when it periodically reports on the situation, deadlines and nature of this type of operations.
C 5. Accounting Integration of Financial Operations.-Accounting should be an up-to-date and reliable financial database for multiple users. The role of accounting is to provide valid and reliable financial information for the decision-making and accountability of officials who manage public funds. Accounting is the central element of the financial process, because it receives the inputs of the budget, treasury, indebtedness and other transactions, classifies them, systematizes and orders them, to later produce updated and reliable information outputs, for the internal use of management., as well as for other levels of users such as, internal or external audit, head of the entity, other entities, official bodies, Congress of the Republic and the Comptroller General of the Republic.
C 6. Supporting Documentation.- The entities must approve the procedures that ensure that the operations and administrative acts have the supporting documentation that supports them, for subsequent verification. It is the responsibility of the financial administration body of each entity to establish the procedures that ensure the existence of an adequate file for the conservation and custody of supporting documentation, during the period of time established by current legal provisions.
C 7. Opportunity to Register and Present Financial Information.- Operations must be registered at the same time they occur, so that the information continues to be relevant and useful to the management of the entity that is in charge of control. of operations and decision making. The financial information that the entities formulate must be presented in a timely manner within the deadlines set by the competent authority. Compliance is the responsibility of the officials committed to the financial function.
The nature and structure of these control standards are focused on promoting efficiency, effectiveness and economy in the production process of any organization, that is, those entities that do not apply these basic standards will not be able to meet their objectives and goals. This situation occurs with the Unas production centers, their managers and staff in charge, they did not bother to demand compliance with these standards. Likewise, together with the university authorities, they are indifferent to the current problems of these production centers, which little by little many of them are about to close.
On the other hand, there is the administrative system. This is a science that is closely related to accounting systems. Both constitute an important role in the development of organizations. In this sense, the administration “is a social science of principles, norms, technical processes and procedures that oriented to the business environment, enable a rationalization of human, material, financial and technological resources, through the development of the basic elements of the administration (planning, organization, direction, coordination and control), to achieve efficiency and profitability in business management ”.
Administration is a social science, because it is directly related to the social behavior of man who, as a thinking and creative entity, is the one who manages material, financial and technological resources based on established goals and objectives. Likewise, it is a system because it is made up of a set of technical processes and principles whose application allows the establishment of rational systems of cooperative effort, through which common purposes can be achieved that individually are not feasible to achieve.
In this sense, administrative control is the "process by which the administration ensures that resources are obtained and used efficiently, depending on the objectives planned by the organization." Parallel to the accounting system, the administrative system has the following internal control standards:
A. Formulation of Institutional Policy.- It is the process through which certain frameworks or parameters are formalized that set the field of action of the organizations. Institutional policy is the general guideline or guideline for action expressed, adopted, and followed by the authorities of the hierarchical levels, as well as by the other officials of the organization, which allows guiding the activities of the entity's personnel in predetermined periods, from in accordance with the nature, purposes, functions and powers of each institution and the respective government plans. The objective of this standard is to contribute to achieving efficient and effective management at all levels of the organization by applying appropriate policies with the reality confronting each entity.
B. Formulation and Updating of Normative Instruments of the Rationalization System.- It is the process by which the institutional management documents are prepared and updated (Organization and Functions Regulations, Personnel Assignment Table, Organization and Functions Manuals, Manuals of Procedures, Citizen Services Guides, Policy Manuals) that formalize the organization so that it has validity and legal recognition. Its objective is to contribute to defining the roles of the different components of the organization, through regulatory instruments that guarantee coherence, harmony and formality in institutional management.
C. Design of Organizational Models.- They are the processes through which the relations systems of governmental organisms are configured or restructured in order to organize, predict behaviors, explain phenomena and measure results. It is also understood as the theoretical representation of a certain reality in which it is shown how all the heterogeneous elements, direct or indirect, must be interrelated to achieve efficient and effective operation. Its purpose is to establish that the authorities, prior to the creation, modification or transformation of the organization of the entities, carry out technical studies aimed at knowing the behavior of the entities to be created or transformed.
D. Administrative Programming.- It is a permanent process of reasoning, projection, and forecasting through successive approaches and juxtapositions of alternative means to establish a set of actions that allow the achievement of institutional objectives in a given period and considering the restrictions in terms of time, resources, environment, technology, operational capacity etc. It is also understood as a development and detailed ordering of the objectives, goals and activities and / or projects; the definition of adequate resources or instruments that allow compliance with the policies.
E. Rationalization of Procedures.- The rationalization of administrative procedures is the process through which sequences are identified, analyzed, harmonized and designed, and how a set of operations are carried out to fulfill the activities and functions of an entity., be of a substantive, adjective, technical or legal nature, with the aim of revitalizing the administrative apparatus to make institutional management more efficient and effective. Also, it allows to provide better services to the public or clientele.
Therefore, regardless of the existence of these internal control standards for the Government Administration, the production centers do not apply it, since the economic and financial results demonstrate this in their financial statements. Therefore, to visualize these deficiencies, it is necessary that the administration periodically apply the internal control questionnaire. There is no other effective way to correct abnormalities in a timely manner.
In this context, the Thesis Management and Cost Control in the Economic Development of the Production Centers of the UNAS, executed by the Bach. To opt for the title of Public Accountant, Víctor Beteta Estrada emphasizes this poor internal control of direct and indirect raw materials, labor and manufacturing costs. Such situation does not allow progress in the Production Centers to put them at the forefront of private competition.
A. Production Centers dependent on the faculties:
1. Zootechnics Farm.- Livestock producer center that was created jointly with UNAS on February 17, 1,964. Its work begins on January 1, 1994, under the protection of the General Regulation of Production Centers. The products and services it offers to the university community and the general public are in the area of cattle: fresh milk, cheese, breeding and discard cattle; in the swine area: pork, pigs for breeding and discard and other mounting services; in the area of minor animals, the sale of guinea pigs and rabbits as breeders and discards; in the area of sheep and goats the sale of these, as breeders and discards. This production center depends on the Faculty of Animal Husbandry.
2. Milk Module Aucayacu.- Production center dependent on the Faculty of Animal Husbandry, it is located in the town of Aucayacu, dedicated to milk production and cheese making basically, its main consumers are the university corporation and the public in general.
3.Juits and Preserves Pilot Plant.- Located on the university campus. This production center was handed over to the Faculty of Food Industries on March 23, 1981 by the Hungarian government, with the aim of contributing to the professional training of the students of this faculty, through academic practices through transformation of the raw material that is purchased from small farmers in the area. Since then this unit has been operating for objective purposes basically dedicated to research and little really as a production center. It depends on the Faculty of Food Industries.
4. Forest Nursery.- Dedicated to the planting of seedlings of wood species as academic practices and which are made available for sale and / or reforestation of the reserved forests. The Forest Nursery is dependent on the Faculty of Natural Resources, considered a production center but which does not function as such, since its tasks are basically dedicated to teaching and research.
5.Fundo Agrícola.- Dependent of the Faculty of Agronomy, begins its activities when the Unas were created. On January 1, 1,994 it was established as a production center, to later become an Academic Unit for Teaching and Research, given its failure as a productive unit. It is dedicated to small-scale agricultural production, its products are sold to the university community and the community in general.
B. Production Centers Dependent on the Central Administration:
1. Bakery Plant.- Created on April 13, 1993. This Production center from its beginnings was in charge of the Central Office of the Production Centers. It is dedicated to the production and sale of breads (tolete, French, yolk, corn, sweet potato, cassava, banana, etc.) depending on the demand for the product, it also produces cakes, snacks, cakes, buffets and pantheons in Christmas time and also offers baking services. Its dependency is under the driving modality; Due to this, it administratively reports to the Head of the Central Office of the Production Centers. The object it pursues is to supply the university community in the first instance and then the general public.
2. Carpentry and Joinery Workshop.- Transferred in April 1,994 to the Central Office of the Production Centers, previously functioning as an area of the General Service Office. Currently it works with the equipment that the Alto Huallaga Special Project transferred and some purchases that the University made. This production center is dedicated to the manufacture of different furniture: making dressers, doors, desks, computer modules, dining room sets, bedroom sets, living room sets, etc. It also offers sawing, planing, turning and different services. cuts according to customer request. Its main clients are the workers of the university corporation and the University in order to equip its administrative offices.This production center works by specific orders where the client requests the product and the workshop makes it according to the model and type of wood.
3. Language Center.- Created in the month of 1,994 and delivered to the administration of the University in May 1,996. This production center is constituted with the initiative of developing cultural activity actions towards the community. It is a body for the provision of self-financed services geared towards language teaching, at its basic, intermediate and advanced levels. It also provides computer teaching services.
4. Librería Unas.- Transferred to the Central Office of the Production Centers, on August 25, 1,994 and created in order to produce their own income through the sale of university books, for the preparation of applicants to the university, to high school students, and others; It also offers school and university supplies, computer materials, general stationery, among others.
5. Pre-University Center.- Production center aimed at providing high school teaching services to university and institute entrance exams.
6.Clinical Analysis Laboratory.- Created in August 1,994, in order to provide clinical analysis and microbiological diagnosis services. Among the services it offers are tests for glucose, cholesterol, bilirubin, agglutinations, blood group, hemograms and other direct tests such as bacteria, fungi cultures etc.
7. Tulumayo Research and Production Center Annex to the Divide.- On June 2, 1994, the central government authorizes the National Institute of Agrarian Research (INIA) to transfer the Tulumayo Experimental Station to the National Agrarian University of La Selva. On October 25, 1995 said transfer is consolidated, in said act the Unas commits to use the Experimental Station in the academic development of the faculties relevant to agriculture and domestic animal husbandry, consequently, the Unas forms the directory that It will be in charge of the management of the CIPTALD with the objective of managing the production and sustained and sustainable commercialization of the products of Tulumayo and La Divisoria in the agricultural, livestock, forestry and industrial sectors.
8. Brick Production Center Unas.- Located 2.5 km away on the right bank of the central highway to Huanuco. Its main activity is to produce different and varied types of vibrated cement bricks that construction needs. In effect, these goods they produce are: 15x20x40 wall bricks that are used in the construction of external walls; 10x20x40 and 9x9x39 wall bricks, which are used in the construction of internal partitions for rooms. It also manufactures 10x25x30, 12x25x30 and 15x25x30 roof bricks, as the name itself says they are used for roof construction in different weights and measures.
In the way that the development perspectives of public universities in the country are presented, the production centers that generate their own resources have objective purposes. Each center, not only must be developed demonstrating the most adequate production and productivity, but also, must serve as centers of experimentation in the teaching-learning process. However, the results that are perceived in the production centers discourage not only students but also teachers when receiving criticism from the population and / or private producers in the sphere of influence of the universities, who boast of generating goods of productive consumption and / or social consumption of better quality in relation to goods of the same nature produced by the Production Centers.This situation must be reversed from the practice of the suggestions derived from the present investigation. For this purpose, we formulate the following hypothesis:
V. HYPOTHESIS OF THE INVESTIGATION
5.1. RESEARCH HYPOTHESIS:
MAIN HYPOTHESIS
Effective internal control favorably affects the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region, through a process of implementation, operationalization, evaluation and feedback.
SECONDARY HYPOTHESIS
1).Effective internal control facilitates the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region, through the planning, organization, direction and control of activities and resources.
2).The financial and commercial strategies facilitate the continuous improvement of the managerial management of the production centers in the Public Universities of the Huánuco Region.
3).Decisions on economy, efficiency, effectiveness and continuous improvement of managerial management facilitate the competitiveness of production centers in the Public Universities of the Huánuco Region.
5.2. OPERATIONALIZATION OF THE HYPOTHESIS
VARIABLE X
"X": EFFECTIVE INTERNAL CONTROL
Indicators:
* Implementation X 1
* Operationalization X 2
* Evaluation X 3
* Feedback X 4
VARIABLE AND
"Y": CONTINUOUS IMPROVEMENT OF MANAGEMENT MANAGEMENT
Indicators:
* Management Economics AND 1
* Management Efficiency Y 2
* Managerial Effectiveness Y 3
VARIABLE Z.
"Z": PRODUCTION CENTERS OF PUBLIC UNIVERSITIES OF THE HUANUCO REGION
SAW. METHODOLOGY
6.1. KIND OF INVESTIGATION
This is applied research
6.2. INVESTIGATION LEVEL
The research to be carried out will be at the descriptive-explanatory level, since the internal control weaknesses will be described; and it will explain how to facilitate the improvement of the perspectives of the production centers.
6.3. INVESTIGATION METHODS
The following methods will be used in this investigation:
Dialectical
Comparative
Historical
Analogy
Mathematization
6.4. DESIGN OF THE INVESTIGATION
6.4.1. Sample Design.
The population universe to execute the thesis will be made up of 13 operational production centers. A study sample will be extracted from this population, using the following formula:
Z 2 (p) (q)
n 0 = ------
E 2
Where: n 0 = Initial sample
Z = Value of the area under the normal curve
p Ù q = Variability level.
E = Accuracy level
Giving values:
Z = 85%; p = 90%; q = 10% and E = 15%
Replacing values:
1.44 2 (0.90) (0.10) 2.0736 (0.09) 0.186624
n = --------- = ------– = -----
0.15 2 0.0225 0.0225
n = 8.29 @ 8
According to the operationalization of the formula, an initial sample of 8 analysis units was obtained. We subject this preliminary sample to the finite correction factor through the following formula:
n
n 1 = -----–
1 + (n - 1)
---–
N
Where:
n 1 = Corrected sample
n = Initial sample value
N = Population
Replacing values:
8 8 8
n 1 = ------– = ------- = ------
1 + (8 - 1) 1 + 0.538461538 1.538461538
--–
13
n 1 = 5.20 @ 5 Production Centers
Once the numerical sample was determined, random selection was made using the ballots. From this process the following production centers were chosen as units of analysis: Carpentry, Bakery, Tulumayo Research and Production Center, Zootécinca Farm and Language Center.
6.5. DATA COLLECTION TECHNIQUES
The techniques that will be used in the investigation will be the following:
1) Surveys.- It will be applied to the sample staff to obtain their responses in relation to the efficient administration and institutional mission of the Materials Bank.
2) Information taking. - It will be applied to take information from books, texts, regulations and other sources of information on the efficient administration and institutional mission of the Materials Bank.
3) Documentary analysis.- It will be used to evaluate the relevance of the information of the efficient administration and the institutional mission, which will be considered for the research work.
6.6. DATA COLLECTION INSTRUMENTS.
The instruments to be used in the research are questionnaires, survey sheets and analysis guides.
1) Questionnaires.- They contain closed-ended questions due to the short time that respondents have to answer about the research. It also contains an answer box with the corresponding alternatives.
2) Bibliographic sheets.- They are used to take notes on books, texts, magazines, regulations and all the corresponding sources of information.
3) Documentary analysis guides. - It is used as a roadmap to have the information that is really going to be considered in the investigation.
6.7. INFORMATION ANALYSIS TECHNIQUES
The following techniques will be applied:
1) Documentary analysis. - This technique will allow to know, understand, analyze and interpret each one of the norms, magazines, texts, books, Internet articles and other documentary sources.
2) Inquiry.- This technique will facilitate having qualitative and quantitative data of a certain level of reasonableness.
3) Reconciliation of data.- The data of some authors will be reconciled with other sources, so that they are taken into account.
4) Tabulation of tables with quantities and percentages. - The quantitative information will be ordered in tables that indicate concepts, quantities, percentages and other useful details for the investigation.
5) Understanding graphics.- Graphics will be used to present information and to understand the evolution of information between periods, between elements and other aspects.
6) Others.- The use of instruments, techniques, methods and other elements is not limiting, it is merely referential; therefore, as necessary, other types will be used.
6.8. DATA PROCESSING TECHNIQUES
The following data processing techniques will be applied:
1) Sorting and classification. - It will be applied to treat qualitative and quantitative information in an orderly manner, in order to interpret it and make the most of it.
2) Manual registration.- It will be applied to type the information from the different sources.
3) Computerized process with Excel.- To determine various mathematical and statistical calculations useful for research.
VII. SCHEDULE
7.1. Execution schedule
| ACTIVITIES | YEAR | MONTHS | |||||||||||
| AND | F | M | TO | M | J | J | TO | S | OR | N | D | ||
| to. Development of the project
b. Presentation of the project c. Project approval d. Project execution - Organization and implementation - Preparation of instruments - Test of instruments - Collection of information and first chapter writing - Collection of information for the second chapter - Information processing and second chapter writing - Collection of information for the third chapter - Information processing and wording of the third chapter - Collection of information and drafting of the fourth chapter - Ranking of conclusions and recommendations - Preparation of a scientific article - Presentation of the final report |
2011
2011 2011 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 |
X
X X |
X | X
X |
X
X |
X | X | X | X | X
X |
X |
VIII. BUDGET
| GOODS
· Bibliographic material. 1,350.00 · Stationery. 200.00 · Printed material. 200.00 SUBTOTAL 1 1,750.00 |
| SERVICES
· Computer services. 300.00 · Internet services. 200.00 · Travel expenses and mobility. 100.00 · Specialized advice 2,000.00 · Others 100.00 SUBTOTAL 2 2,700.00 |
| SUMMARY
SUBTOTAL 1 1,750.00 SUBTOTAL 2 2,700.00 TOTAL 4,450.00 |
IX. BIBLIOGRAPHIC REFERENCES
BIBLIOGRAPHY
ALVARES ILLANES, Juan. Formulation of Financial and Budgetary Statements in the Public Sector and Local Government. Lima Peru. Editora y Distribuidora Real SRL. 2001.
q Inter-American Center for Technical Advice. Government administration. Lima Peru. Editorial Copyright. First edition. 1993.
q STATUTE OF THE NATIONAL AGRARIAN UNIVERSITY OF LA SELVA.
q MESCUA, Heraclio. Manual for planning and University accreditation. Lima Peru. Grijalbo Editorial.
q Law 23733: University Law and its amendments
q Annual Reports of the Rector 2004, 2005, 2006. 2007 and 2008, 2009.
q Strategic Institutional Development Plan.
q VALERIANO ORTIZ, Luis, Administrative Audit. Lima Peru. Editorial San Marcos. First Edition 1997.
q ROSENTAL M. Philosophical Dictionary. Moscow. Editorial the Political Literature. 1975.
q TORRES BARDALES, Colonibol. Scientific Research Methodology, Lima Peru, Editorial San Marcos, q TERRY, Gorge, Principles of Management, ed. Latin American, 1999.
ANNEX No. 2: CONSISTENCY MATRIX
"EFFECTIVE INTERNAL CONTROL FOR THE CONTINUOUS IMPROVEMENT OF MANAGEMENT MANAGEMENT"
| PROBLEM | OBJECTIVES | HYPOTHESIS | VARIABLES AND INDICATORS | METHODOLOGY |
| MAIN PROBLEM.
How does effective internal control facilitate the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region? SECONDARY PROBLEMS. 1. How will effective internal control facilitate the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region? 2. What strategies should be established to facilitate the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region? 3. What decisions will facilitate the competitiveness of the production centers in the Public Universities of the Huánuco Region? |
OVERALL OBJECTIVE.
Study the effective internal control that will facilitate the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region. SPECIFIC OBJECTIVES. 1. Determine the effective internal control that will facilitate the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region 2.Establish strategies that will facilitate the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region. 3.Define the decisions that will facilitate the competitiveness of the production centers in the Public Universities of the Huánuco Region |
MAIN HYPOTHESIS
Effective internal control favorably affects the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region, through a process of implementation, operationalization, evaluation and feedback. SECONDARY HYPOTHESIS. 1. -Effective internal control facilitates the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region, through the planning, organization, direction and control of activities and resources. 2. - Financial and commercial strategies facilitate the continuous improvement of the management of the production centers in the Public Universities of the Huánuco Region 3. - The decisions on economy, efficiency, effectiveness and continuous improvement of management management facilitate the competitiveness of the production centers in the Public Universities of the Huánuco Region. |
Independent variable:
"X": EFFECTIVE INTERNAL CONTROL Indicators: X 1 Implementation X 2 Operationalization X 3 Evaluation X 4 Feedback Dependent variable VARIABLE AND "Y": "Y" CONTINUOUS IMPROVEMENT OF MANAGEMENT MANAGEMENT Indicators: Y 1 Management economics AND 2 Managerial efficiency AND 3 Managerial effectiveness Intervening Variable "Z": "Z" PRODUCTION CENTERS OF PUBLIC UNIVERSITIES OF THE HUANUCO REGION |
Kind of investigation:
Applied. Research level: Descriptive and explanatory Population: The population universe to execute the thesis will be made up of 13 operational production centers. Shows: According to the operationalization of the formula, an initial sample of 8 analysis units was obtained. We subject this preliminary sample to the finite correction factor. Methods: Dialectical Comparative Historical Analogy Mathematization |
University Statute p. 3
Government Audit Manual p. twenty
BERTALANFFY, Ludwig. "General Systems Theory" p. 13
ARIAS, Hernán. "Introduction to Management Information Systems" p. 88
VALERIANO, Luis. "Administrative audit. p. fifteen
Ibid. p. 60
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