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Medición contable de la propiedad planta y equipo de la empresa Agrícola Comercial Jorgito en el cantón Quinsaloma del periodo 2021
| dc.contributor.advisor | Espinoza Toalombo, Wilmer Olmedo | |
| dc.contributor.author | Campos Quinto, Mariella Roxanna | |
| dc.date.accessioned | 2023-05-22T17:29:47Z | |
| dc.date.available | 2023-05-22T17:29:47Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/13796 | |
| dc.description | This research focuses on the analysis of the internal control of the Property, Plant and Equipment (PPE) account in Agrícola Comercial Jorgito, a company located in a rural area in the southern region of the country dedicated to the purchase and sale of agricultural products. The company is required to keep accounting records in accordance with the fiscal and accounting regulations of Ecuador, and has accounting management processes to record all financial operations related to its commercial activities, including PPE. The registration of PPE is important for the company as it allows them to know the value and depreciation of their fixed assets and make important decisions about their investment and production capacity. Therefore, internal control of PPE is crucial to ensure the integrity and accuracy of accounting records and minimize the risks associated with the company's fixed assets. This case study analyzes the internal control of PPE management in Agrícola Comercial Jorgito, identifying possible weaknesses and proposing recommendations to improve them. This will not only benefit the company in terms of proper financial management and decision-making, but also contribute to improving the quality of accounting information for investors, creditors, and other users of financial information. A quantitative methodological approach was chosen to obtain objective and reliable results, and the interview technique will be used to collect information from the representative in the research topic. | es_ES |
| dc.description | This research focuses on the analysis of the internal control of the Property, Plant and Equipment (PPE) account in Agrícola Comercial Jorgito, a company located in a rural area in the southern region of the country dedicated to the purchase and sale of agricultural products. The company is required to keep accounting records in accordance with the fiscal and accounting regulations of Ecuador, and has accounting management processes to record all financial operations related to its commercial activities, including PPE. The registration of PPE is important for the company as it allows them to know the value and depreciation of their fixed assets and make important decisions about their investment and production capacity. Therefore, internal control of PPE is crucial to ensure the integrity and accuracy of accounting records and minimize the risks associated with the company's fixed assets. This case study analyzes the internal control of PPE management in Agrícola Comercial Jorgito, identifying possible weaknesses and proposing recommendations to improve them. This will not only benefit the company in terms of proper financial management and decision-making, but also contribute to improving the quality of accounting information for investors, creditors, and other users of financial information. A quantitative methodological approach was chosen to obtain objective and reliable results, and the interview technique will be used to collect information from the representative in the research topic. | es_ES |
| dc.description.abstract | Este trabajo de investigación se enfoca en el análisis del control interno de la cuenta Propiedad, Planta y Equipo (PPE) en la empresa Agrícola Comercial Jorgito, ubicada en una zona rural del sur del país, la cual se dedica a la compraventa de productos agrícolas. La empresa está obligada a llevar contabilidad de acuerdo con las normas fiscales y contables del Ecuador, y mantiene procesos de gestión contable para registrar todas las operaciones financieras relacionadas con su actividad comercial, incluyendo la PPE. El registro de la PPE es importante para la empresa ya que le permite conocer el valor y la depreciación de sus activos fijos y tomar decisiones importantes sobre su inversión y capacidad de producción. Por lo tanto, el control interno de la PPE es crucial para garantizar la integridad y la exactitud de los registros contables y minimizar los riesgos asociados con los activos fijos de la empresa. El presente estudio de caso analiza el control interno de la gestión de la PPE en Agrícola Comercial Jorgito, identificando posibles debilidades y proponiendo recomendaciones para mejorarlos. Esto no solo beneficiará a la empresa en términos de una adecuada gestión financiera y toma de decisiones, sino que también contribuirá a mejorar la calidad de la información contable para inversores, acreedores y otros usuarios de la información financiera. Se optó por un enfoque metodológico cuantitativo que permitirá obtener resultados objetivos y fiables, y se utilizará la técnica de la entrevista para recopilar información al representante en el tema de investigación. | es_ES |
| dc.format.extent | 43 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 | Medición | es_ES |
| dc.subject | Contable | es_ES |
| dc.subject | Propiedad | es_ES |
| dc.subject | Planta | es_ES |
| dc.subject | Equipo | es_ES |
| dc.title | Medición contable de la propiedad planta y equipo de la empresa Agrícola Comercial Jorgito en el cantón Quinsaloma del periodo 2021 | es_ES |
| dc.type | bachelorThesis | es_ES |
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