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El control interno de propiedad, planta y equipo de la empresa de la empresa ASODULVA del cantón Salitre del periodo 2022.
| dc.contributor.advisor | Espinoza Toalombo, Wilmer Olmedo | |
| dc.contributor.author | Contreras Vera, Aaron Israel | |
| dc.date.accessioned | 2023-11-08T14:48:31Z | |
| dc.date.available | 2023-11-08T14:48:31Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15107 | |
| dc.description | Internal control today in companies is defined as the supervision strategies of the different departments and this helps us determine fraud, omissions or errors that collaborators make in their activities. It is important to implement them because it helps us identify activities that are not moral within the company. ASODULVA is an association that is responsible for producing and marketing artisanal jams from the area. This research work seeks to identify and study the different accounting and tax policies so that there is correct internal control of them, and the statement of Financial Situation for the year 2022 of ASODULVA was also analyzed. In order to have efficient internal control of property, plant and equipment, the different regulations in force in Ecuador must be studied. This will allow us to determine internal policies that help with the accounting record, recognition of assets, measurement of them and the correct definition of deductible expenses (Depreciation) in relation to the assets of the ASODULVA company. The case study will be beneficial because it will show the importance of having efficient processes that allow correct internal control of property, plant and equipment in the ASODULVA company. | es_ES |
| dc.description | Internal control today in companies is defined as the supervision strategies of the different departments and this helps us determine fraud, omissions or errors that collaborators make in their activities. It is important to implement them because it helps us identify activities that are not moral within the company. ASODULVA is an association that is responsible for producing and marketing artisanal jams from the area. This research work seeks to identify and study the different accounting and tax policies so that there is correct internal control of them, and the statement of Financial Situation for the year 2022 of ASODULVA was also analyzed. In order to have efficient internal control of property, plant and equipment, the different regulations in force in Ecuador must be studied. This will allow us to determine internal policies that help with the accounting record, recognition of assets, measurement of them and the correct definition of deductible expenses (Depreciation) in relation to the assets of the ASODULVA company. The case study will be beneficial because it will show the importance of having efficient processes that allow correct internal control of property, plant and equipment in the ASODULVA company. | es_ES |
| dc.description.abstract | El control interno en la actualidad en las empresas se lo define como las estrategias de supervisión de los diferentes departamentos y este nos ayuda a determinar fraude, omisiones o errores que los colaboradores realizan en sus actividades que se les otorgan. El mismos es importante implementarlo porque nos ayuda a identificar actividades que no son morales dentro de la empresa. ASODULVA es una asociación que se encarga de producir y comercializar mermeladas artesanales oriundas del lugar. El presente trabajo de investigación busca identificar y estudiar las diferentes políticas contable y tributarias para que exista un correcto control interno de los mismos, asimismo se analizo el estado de Situación Financiera del año 2022 de ASODULVA. Para poder tener un eficiente control interno de propiedad, planta y equipo se tiene que estudiar las diferentes normas vigentes del ecuador, esto nos permitirá determinar políticas internas que ayuden al registro contable, reconocimiento de los activos, medición de los mismos y la correcta definición de los gastos deducibles (Depreciación) en relación a los activos de la empresa ASODULVA. El estudio de caso será beneficioso porque mostrará la importancia de tener eficientes procesos que permitan el correcto control interno de propiedad, planta y equipo en la empresa ASODULVA. | 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 | Control interno | es_ES |
| dc.subject | Políticas contables | es_ES |
| dc.subject | Normas tributarias y Propiedad | es_ES |
| dc.subject | Planta y equipo | es_ES |
| dc.title | El control interno de propiedad, planta y equipo de la empresa de la empresa ASODULVA del cantón Salitre del periodo 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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