Parametros para el Control y Valoracion Referencial de Bienes Muebles el Caso del Hospital León Becerra de Guayaquil y su Incidencia Económica Financiera (2001 - 2011)

The León Becerra Hospital, being a non-profit entity created to help the general public, receives constant donations of personal property from various private institutions; and, since neither in previous years nor at present does it have procedure manuals or policies for the correct recording and control of assets, the institution has in its accounting books assets recorded with amounts suggested by the Procurement Department and the Administrative Department, which has a significant influence on the reasonableness of the accounts presented in the financial statements.