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Evaluación de procesos en el tratamiento de la propiedad planta y equipo de la Distribuidora Touma S.A Distosa de la ciudad de Babahoyo en el periodo 2021.
| dc.contributor.advisor | Paredes Tobar, Javier Antonio | |
| dc.contributor.author | Rivas Briones, Reyna Rogelia | |
| dc.date.accessioned | 2023-05-30T15:26:18Z | |
| dc.date.available | 2023-05-30T15:26:18Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/14069 | |
| dc.description | This case study is carried out with the purpose of evaluating the accounting treatment of the property, plant and equipment of Distribuidora Touma S.A. Ditosa located in the city of Babahoyo, for which the procedures carried out in the year 2021 are analyzed, basically the technique from which the observations originate as a method of research is the interview with the general manager of the entity. The commercial activity of this distributor is based on the retail sale of construction materials, due to this, to develop its activities it makes use of assets or goods that allow it to develop them, taking this into consideration the importance of having an adequate control and accounting management of the property, plant and equipment that it has is emphasized. Through the research carried out, it could be evidenced that not all the adequate accounting procedures are correctly applied to the property, plant and equipment as suggested and established by the Officialized International Accounting Standards. | es_ES |
| dc.description | This case study is carried out with the purpose of evaluating the accounting treatment of the property, plant and equipment of Distribuidora Touma S.A. Ditosa located in the city of Babahoyo, for which the procedures carried out in the year 2021 are analyzed, basically the technique from which the observations originate as a method of research is the interview with the general manager of the entity. The commercial activity of this distributor is based on the retail sale of construction materials, due to this, to develop its activities it makes use of assets or goods that allow it to develop them, taking this into consideration the importance of having an adequate control and accounting management of the property, plant and equipment that it has is emphasized. Through the research carried out, it could be evidenced that not all the adequate accounting procedures are correctly applied to the property, plant and equipment as suggested and established by the Officialized International Accounting Standards. | es_ES |
| dc.description.abstract | Este estudio de caso es realizado con el propósito de evaluar el tratamiento contable de la propiedad planta y equipo de la Distribuidora Touma S.A Ditosa ubicada en la ciudad de Babahoyo, para lo cual se analizan los procedimientos efectuados en el año 2021, básicamente la técnica de la cual se originan las observaciones como método de la investigación es la entrevista realizada al gerente general de la entidad. La actividad comercial de esta distribuidora se basa en la venta al por menor de materiales de construcción, debido a ello para desarrollar sus actividades hace uso de activos o bienes que le permiten desarrollarlas, tomando esto en consideración se recalca la importancia de tener un adecuado control y manejo contable de la propiedad planta y equipo que esta dispone. A través de la investigación se realizada se pudo evidenciar que no se aplican correctamente todos los procedimientos contables adecuados a la propiedad planta y equipo según lo sugerido y establecido por las Normas Internacionales de Contabilidad Oficializadas. | 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 | Tratamiento contable | es_ES |
| dc.subject | Activos fijos | es_ES |
| dc.subject | Depreciación | es_ES |
| dc.subject | Contabilización | es_ES |
| dc.subject | NIC16 | es_ES |
| dc.title | Evaluación de procesos en el tratamiento de la propiedad planta y equipo de la Distribuidora Touma S.A Distosa de la ciudad de Babahoyo en el periodo 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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