EVALUATION OF A DIGITAL INVENTORY SYSTEM FOR THE KIKE MUNDIAL LIQUOR STORE IN THE MUNICIPALITY OF SAN JUAN DEL CESAR

Abstract

The objective of the research was to examine the accounting standards applicable to the management of resources provided by the Student Welfare Department of the National Institute for Technical and Professional Training located in the municipality of San Juan del Cesar, La Guajira, in order to assess the degree of compliance and the effect of these resources on their administration.

The analysis was carried out using an analytical approach, employing exploratory and descriptive phases, as well as a documentary design. The information was collected through a review of current accounting regulations and institutional documents, and an interview focused on the Student Welfare Department was conducted, which facilitated the collection of direct data on the processes of resource management and control.

The findings show that the institution has an adequate regulatory framework for the administration of its finances. However, there are deficiencies that cause delays in the use of resources and in the timely delivery of benefits to students.

It is concluded that it is essential to strengthen control systems, increase transparency, and improve accounting management in order to ensure that the resources allocated to Student Welfare effectively fulfill their social function and contribute to the overall well-being of students.