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dc.contributor.advisorMuñoz Chávez, Gladys Gabriela
dc.contributor.authorVáreles Machado, Jorge Andrés
dc.date.accessioned2022-10-19T23:46:20Z
dc.date.available2022-10-19T23:46:20Z
dc.date.issued2022
dc.identifier.urihttp://dspace.utb.edu.ec/handle/49000/12946
dc.descriptionA construction contract is a negotiated contract that produces an asset or group of assets linked or interconnected in its design, technology and function, or in relation to its destination or final use. This practical case makes an exhaustive analysis of the fixed price method of the FERRICOLOR company, in which general aspects of the aforementioned company will be exposed, as well as its vision, mission, objectives and its corresponding organization. Following the thread of development, we emphasize the fixed price method, both its importance and its application in the daily life of companies. It is based on financial information standards for both small and medium-sized companies, which is IAS 11. Its vital importance is deepened in the different companies that use it and the exact order that it must have to be put into practice, giving special emphasis on its specific control at the time of being executed, but as well as it can generate problems when taking contracts. if it is not well executed, thus obtaining the need to look for other methods that generate better profits for the company in question. Concluding this case study, laying a foundation of how it is possible to have losses with the poor execution of this method, actually questioning whether its use is necessary or only temporary for companies.es_ES
dc.descriptionA construction contract is a negotiated contract that produces an asset or group of assets linked or interconnected in its design, technology and function, or in relation to its destination or final use. This practical case makes an exhaustive analysis of the fixed price method of the FERRICOLOR company, in which general aspects of the aforementioned company will be exposed, as well as its vision, mission, objectives and its corresponding organization. Following the thread of development, we emphasize the fixed price method, both its importance and its application in the daily life of companies. It is based on financial information standards for both small and medium-sized companies, which is IAS 11. Its vital importance is deepened in the different companies that use it and the exact order that it must have to be put into practice, giving special emphasis on its specific control at the time of being executed, but as well as it can generate problems when taking contracts. if it is not well executed, thus obtaining the need to look for other methods that generate better profits for the company in question. Concluding this case study, laying a foundation of how it is possible to have losses with the poor execution of this method, actually questioning whether its use is necessary or only temporary for companies.es_ES
dc.description.abstractUn contrato de construcción es un negociado, específicamente produce un activo o grupo de activos vinculados o interconectados en su diseño, tecnología y función, o en relación con su destino o uso final. El presente caso práctico hace un análisis exhaustivo del método de precio fijo de la empresa FERRICOLOR, en el cual se expondrán aspectos generales de la empresa antes mencionada, así como su visión, misión, objetivos y su correspondiente organización. Siguiendo el hilo del desarrollo, hacemos hincapié en el método de precio fijo, tanto su importancia como su aplicación en la vida diaria de las empresas. Esta misma está basada en normas de información financiera para empresas tanto pequeñas como de mediana entidad la cual es la NIC 11. Se profundiza su vital importancia en las diferentes empresas que la usan y el orden exacto que debe tener para ser puesta en práctica, dando especial énfasis en su control específico al momento de ser ejecutado, pero como así mismo puede generar problemas al momento de tomar contratos si no es bien ejecutada, obteniendo así la necesidad de buscar otros métodos que generen mejores ganancias para la empresa en cuestión. Concluyendo este caso práctico, sentando una base de cómo es posible tener pérdidas con la mala ejecución de este método, cuestionando en realidad si su uso es necesario o solo pasajero para las empresas.es_ES
dc.format.extent39 p.es_ES
dc.language.isoeses_ES
dc.publisherBabahoyo: UTB-FAFI. 2022es_ES
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 Ecuador*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/*
dc.subjectNIC 11es_ES
dc.subjectPrecio fijoes_ES
dc.subjectContratoes_ES
dc.titleIngresos ordinarios de los contratos de construcción de la Empresa Ferricolor y Construcciones S.A. de la ciudad de Babahoyo período 2021.es_ES
dc.typebachelorThesises_ES


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