MODELING OF THE PROCESS OF FORMULATING DISCOUNTS TO THE BENEFICIARIES OF TAX HOUSING IN THE METROPOLITAN REGION WELFARE ZONE

Abstract

This article addresses the problem generated by the inadequate process of formulating discounts for common expenses to the beneficiaries of public housing of the Zona de Bienestar Región Metropolitana, an organization in charge of delivering housing welfare benefits in the garrisons of Santiago, Colina and San Bernardo. The purpose of the scientific article is to provide an alternative solution to the problem posed, through the modeling of a process that meets the requirements and objectives of the organization, also complying with the principles of transparency and probity required by the Army. For its elaboration, descriptive-analytical research was used, a theoretical and methodological framework was developed, followed by a diagnosis of the current situation of the process of discounting common expenses. Along the same lines, a comparison was made with other Army units to obtain proposals for improving the common expense formulation process. Subsequently, the methodology defined by the General Internal Government Auditing Council was applied to model the process, which was simulated to demonstrate the desired behavior.