Abstract

MINO-ZABALA, Cecilia Alejandrina; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Inventory control of fixed assets at the Santo Tomás educational unit in Riobamba. Noesis [online]. 2025, vol.7, n.esp1, pp.1334-1350.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.494.

Internal control of fixed assets is an essential element for efficient management in educational institutions. This research focuses on the Salesian Educational Unit Santo Tomás Apóstol in Riobamba, with the aim of implementing an adequate inventory control system that strengthens managerial decision-making. A descriptive methodology with a mixed approach was applied, combining documentary analysis and fieldwork. The results show that institutional manuals and guidelines are insufficient, making it difficult to define accounting functions and responsibilities. The absence of clear policies and adequate management systems creates weaknesses in the administration of fixed assets, affecting operational efficiency. It is concluded that it is essential to establish formal procedures and control mechanisms that guarantee the traceability, custody, and correct accounting of assets, thus contributing to institutional transparency and the strengthening of educational management.

Keywords : Fixed assets; internal control; fixed asset control; custodian; manage fixed assets..

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