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Valoración de activos de la Empresa Ferticosta S. A. de la ciudad de Guayaquil, periodo 2021-2022.
| dc.contributor.advisor | Caicedo Monserrate, Diana Lorena | |
| dc.contributor.author | Bermúdez Riera, Ambar Nicole | |
| dc.date.accessioned | 2023-05-22T16:35:33Z | |
| dc.date.available | 2023-05-22T16:35:33Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/13790 | |
| dc.description | The valuation of assets within an organization is very important because it allows us to know the real situation of a company and helps to make financial and administrative decisions. The lack of this process represents not knowing the real financial situation of the organization and that limits executing correct decisions with respect to maintaining its continuity in the market, recapitalizing or undertaking any other option in the financial part. Therefore, it is essential that in every company a valuation is carried out. Reason for which, the objective of this case study is to value the assets of the company Ferticosta S. A of the city of Guayaquil, period 2021-2022. The research carried out has a quantitative approach with a descriptive and cross-sectional scope. The methods used are: inductive - deductive and book value method. While the techniques used for the acquisition of information were an analysis of documents because the Statements of Financial Position of the company Ferticosta S. A were observed, with the purpose of establishing the valuation of assets and an interview was also carried out. The results of the investigation concluded that: The values of the business asset registered in the Statement of Financial Position, both in the year 2021 and 2022 were $153,277.14 and $136,310.00 respectively; however, the values described do not represent the economic reality of the company, which reveals that there is inadequate management of accounting information. | es_ES |
| dc.description | The valuation of assets within an organization is very important because it allows us to know the real situation of a company and helps to make financial and administrative decisions. The lack of this process represents not knowing the real financial situation of the organization and that limits executing correct decisions with respect to maintaining its continuity in the market, recapitalizing or undertaking any other option in the financial part. Therefore, it is essential that in every company a valuation is carried out. Reason for which, the objective of this case study is to value the assets of the company Ferticosta S. A of the city of Guayaquil, period 2021-2022. The research carried out has a quantitative approach with a descriptive and cross-sectional scope. The methods used are: inductive - deductive and book value method. While the techniques used for the acquisition of information were an analysis of documents because the Statements of Financial Position of the company Ferticosta S. A were observed, with the purpose of establishing the valuation of assets and an interview was also carried out. The results of the investigation concluded that: The values of the business asset registered in the Statement of Financial Position, both in the year 2021 and 2022 were $153,277.14 and $136,310.00 respectively; however, the values described do not represent the economic reality of the company, which reveals that there is inadequate management of accounting information. | es_ES |
| dc.description.abstract | La valoración de activos dentro de una organización es muy importante en virtud de que, permite conocer la situación real de una empresa y ayuda a la toma de decisiones financieras y administrativas. La carencia de este proceso representa no conocer la situación financia real de la organización y aquello limita ejecutar decisiones acertadas con respecto a mantener su continuidad en el mercado, recapitalizar o emprender cualquier otra opción en la parte financiera. Por lo tanto, es indispensable que en toda empresa se lleve a cabo una valoración. Motivo por el cual, el objetivo del presente estudio de caso es valorar los activos de la empresa Ferticosta S. A de la ciudad de Guayaquil, periodo 2021-2022. La investigación realizada posee un enfoque cuantitativo con un alcance descriptivo y de corte transversal. Los métodos empleados son: inductivo – deductivo y método del valor contable. Mientras que las técnicas empleadas para la adquisición de información fueron un análisis de documentos debido a que se observaron los Estados de Situación Financiera de la empresa Ferticosta S. A, con el propósito de establecer la valoración de activos y también se llevó a cabo una entrevista. os resultados de la investigación concluyeron que: Los valores del activo empresarial registrado en el Estado de Situación financiera, tanto en el año 2021 y 2022 fueron de $153.277,14 y $136,310.00 respectivamente; sin embargo, los valores descritos no representan la realidad económica de la empresa, lo cual revela que existe un manejo inadecuado de la información contable. | es_ES |
| dc.format.extent | 45 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Valoración de activos | es_ES |
| dc.subject | Método de valor contable | es_ES |
| dc.subject | Activos fijos | es_ES |
| dc.subject | Información financiera | es_ES |
| dc.title | Valoración de activos de la Empresa Ferticosta S. A. de la ciudad de Guayaquil, periodo 2021-2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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