Gestión de inventarios de activos fijos en Instituciones de Educación Superior

Abstract

In Colombian Higher Education Institutions (HEIs), fixed asset management faces significant challenges due to the lack of standardization in registration and control processes. Recent studies show that approximately 30% of assets in public universities do not have proper records, leading to economic losses and difficulties in accountability (Zambrano & Murillo, 2020, p. 360). Moreover, the transition to International Financial Reporting Standards (IFRS) has complicated this situation, as many institutions still apply traditional depreciation methods based on Decree 2649 of 1993, instead of adopting the useful life and fair value criteria required by IFRS (Pérez et al., 2025). This discrepancy not only affects the reliability of financial statements but also limits the institutions’ ability to optimize their asset resources. Additionally, the absence of advanced technological systems exacerbates these issues. Research by Fernández and Jaramillo (2023) shows that 65% of the universities analyzed still rely on manual processes for inventory control, which increases error margins and delays audits (p. 48). Although some institutions have implemented solutions such as QR codes or RFID, as done by the University of Antioquia, these initiatives are isolated and lack integration with other administrative systems (Bautista et al., 2024, p. 15). This situation reflects the urgent need to adopt clear regulatory frameworks and technologies that enable efficient, transparent management aligned with international standards.