Análisis de directivas internas para mejorar las operaciones en el área de tesorería en un municipio del Perú
The objective was to analyze the internal directives through the prevalence analysis through the Integrated Financial Administration System record and the statement of financial position, to observe which of the dimensions are well implemented and which are not, for a better operation in the treasur...
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| Formato: | Artículo |
| Lenguaje: | español |
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2022
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| _version_ | 1881700450794733568 |
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| author | Mateo Quispe Julio Istaña Jhon Sánchez Yasmany Lupaca |
| author_browse | Jhon Sánchez Julio Istaña Mateo Quispe Yasmany Lupaca |
| author_facet | Mateo Quispe Julio Istaña Jhon Sánchez Yasmany Lupaca |
| author_sort | Mateo Quispe |
| collection | Producción científica |
| description | The objective was to analyze the internal directives through the prevalence analysis through the Integrated Financial Administration System record and the statement of financial position, to observe which of the dimensions are well implemented and which are not, for a better operation in the treasury area, the Provincial Municipality of Carabaya. Quantitative-descriptive research was carried out with an analytical analysis method, for which a questionnaire was applied to 23 workers from different areas, such as managers, sub-managers, and assistants. Three dimensions are measured: travel expenses, internal orders, and petty cash. The results indicated that the situation of the internal directives of the entity was characterized because it had a favorable evolution, the most outstanding being little cash with a covariance of 0.84, followed by internal orders whose covariance is 0.73. It was concluded that the best-implemented directive was petty cash, followed by internal orders and per diem. The entity managed to implement the directives with updated scales so that the officials do not have inconveniences in carrying out activities programmed by the entity |
| format | Article |
| id | openalex:W4281255020 |
| institution | UPeU |
| language | Spanish |
| publishDate | 2022 |
| publishDateRange | 2022 |
| publishDateSort | 2022 |
| record_format | dspace |
| spelling | openalex:W4281255020Análisis de directivas internas para mejorar las operaciones en el área de tesorería en un municipio del PerúMateo QuispeJulio IstañaJhon SánchezYasmany Lupacainternal directivestreasury managementmunicipal governmentpetty cashinternal orderper diemtravel expensesdirective implementationCarabayaAccounting and Financial ManagementEconomic Growth and Fiscal PoliciesAccounting and Organizational ManagementThe objective was to analyze the internal directives through the prevalence analysis through the Integrated Financial Administration System record and the statement of financial position, to observe which of the dimensions are well implemented and which are not, for a better operation in the treasury area, the Provincial Municipality of Carabaya. Quantitative-descriptive research was carried out with an analytical analysis method, for which a questionnaire was applied to 23 workers from different areas, such as managers, sub-managers, and assistants. Three dimensions are measured: travel expenses, internal orders, and petty cash. The results indicated that the situation of the internal directives of the entity was characterized because it had a favorable evolution, the most outstanding being little cash with a covariance of 0.84, followed by internal orders whose covariance is 0.73. It was concluded that the best-implemented directive was petty cash, followed by internal orders and per diem. The entity managed to implement the directives with updated scales so that the officials do not have inconveniences in carrying out activities programmed by the entityArticlehttps://doi.org/10.35622/j.rg.2022.03.007http://revistagestionar.com/index.php/rg/article/download/45/98W4281255020esGestionar revista de empresa y gobierno2810-823X2810-82642022-05-20 |
| spellingShingle | internal directives treasury management municipal government petty cash internal order per diem travel expenses directive implementation Carabaya Accounting and Financial Management Economic Growth and Fiscal Policies Accounting and Organizational Management Mateo Quispe Julio Istaña Jhon Sánchez Yasmany Lupaca Análisis de directivas internas para mejorar las operaciones en el área de tesorería en un municipio del Perú |
| title | Análisis de directivas internas para mejorar las operaciones en el área de tesorería en un municipio del Perú |
| title_full | Análisis de directivas internas para mejorar las operaciones en el área de tesorería en un municipio del Perú |
| title_fullStr | Análisis de directivas internas para mejorar las operaciones en el área de tesorería en un municipio del Perú |
| title_full_unstemmed | Análisis de directivas internas para mejorar las operaciones en el área de tesorería en un municipio del Perú |
| title_short | Análisis de directivas internas para mejorar las operaciones en el área de tesorería en un municipio del Perú |
| title_sort | analisis de directivas internas para mejorar las operaciones en el area de tesoreria en un municipio del peru |
| topic | internal directives treasury management municipal government petty cash internal order per diem travel expenses directive implementation Carabaya Accounting and Financial Management Economic Growth and Fiscal Policies Accounting and Organizational Management |
| topic_facet | internal directives treasury management municipal government petty cash internal order per diem travel expenses directive implementation Carabaya Accounting and Financial Management Economic Growth and Fiscal Policies Accounting and Organizational Management |
| url | https://doi.org/10.35622/j.rg.2022.03.007 http://revistagestionar.com/index.php/rg/article/download/45/98 |
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