Mostrar el registro sencillo del ítem
Propiedad, planta y equipo (NIC 16) en la Empresa Dismero S.A. de la cuidad de Babahoyo en los periodos 2022-2023.
| dc.contributor.advisor | Caicedo Monserrate, Diana Lorena | |
| dc.contributor.author | Figueroa Garces, Doris Gabriela | |
| dc.date.accessioned | 2024-09-04T14:38:18Z | |
| dc.date.available | 2024-09-04T14:38:18Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17169 | |
| dc.description | This case study entitled "Property, Plant and Equipment (IAS 16) in the Dismero S.A. Company of the city of Babahoyo in the periods 2022-2023", is justified by the importance of guaranteeing transparency and accuracy in the registration of the same. The research is linked to the Financial, Administrative, Tax, Audit and Control management line of research and to the Audit and Control subline. Its general objective is to evaluate the Property, Plant and Equipment (IAS 16) of the Dismero S.A. Company of the City of Babahoyo, in the periods 2022-2023, through the review of the financial statements and as specific objectives to identify deficiencies in internal control, review the depreciation methods applied for PPE and verify the accuracy of the accounting records related to the PPE item during the periods 2022 and 2023. To carry out this case study, a mixed approach was used, since documentary and descriptive research was combined, which allowed quantitative and qualitative research methods, which facilitated the collection of information. The techniques used were observation that was carried out in areas involved in the management of PPE, interviews that were carried out with the accountant, to obtain information on the practices and procedures related to PPE, in addition an Internal Control questionnaire was applied to measure the level of confidence and risk that the company has, an analysis of documents and analysis of financial statements, to make a comparative table between the PPE accounts of the periods studied, to identify variations from one year to the next. | es_ES |
| dc.description | This case study entitled "Property, Plant and Equipment (IAS 16) in the Dismero S.A. Company of the city of Babahoyo in the periods 2022-2023", is justified by the importance of guaranteeing transparency and accuracy in the registration of the same. The research is linked to the Financial, Administrative, Tax, Audit and Control management line of research and to the Audit and Control subline. Its general objective is to evaluate the Property, Plant and Equipment (IAS 16) of the Dismero S.A. Company of the City of Babahoyo, in the periods 2022-2023, through the review of the financial statements and as specific objectives to identify deficiencies in internal control, review the depreciation methods applied for PPE and verify the accuracy of the accounting records related to the PPE item during the periods 2022 and 2023. To carry out this case study, a mixed approach was used, since documentary and descriptive research was combined, which allowed quantitative and qualitative research methods, which facilitated the collection of information. The techniques used were observation that was carried out in areas involved in the management of PPE, interviews that were carried out with the accountant, to obtain information on the practices and procedures related to PPE, in addition an Internal Control questionnaire was applied to measure the level of confidence and risk that the company has, an analysis of documents and analysis of financial statements, to make a comparative table between the PPE accounts of the periods studied, to identify variations from one year to the next. | es_ES |
| dc.description.abstract | El presente estudio de caso titulado “Propiedad, Planta y Equipo (nic 16) en la Empresa Dismero S.A. de la cuidad de Babahoyo en los periodos 2022-2023”, se justifica en la importancia de garantizar la transparencia y exactitud en el registro de la misma. La investigación está vinculada con la línea de investigación Gestión Financiera, Administrativa, Tributaria, Auditoría y Control y con la sublinea de Auditoría y Control. Tiene como objetivo general evaluar la Propiedad, Planta y Equipo (NIC16) de la Empresa Dismero S.A. de la Ciudad de Babahoyo, en los periodos 2022-2023, mediante la revisión de los estados financieros y como objetivos específicos identificar las deficiencias en el control interno, revisar los métodos de depreciación aplicados para la PPE y verificar la exactitud de los registros contables relacionados con el rubro de PPE durante los periodos 2022 y 2023. Para llevar a cabo el presente estudio de caso, se usó en enfoque mixto, pues se combinó la investigación documental y descriptiva, lo que permitió tener como métodos de investigación el cuantitativo y cualitativo, los que facilitaron la recolección de la información. Las técnicas usadas fueron observación que se realizó en áreas involucradas en la gestión de la PPE, entrevistas que se realizaron al contador, para obtener información sobre las prácticas y procedimientos relacionados con la PPE, además se aplicó un cuestionario de Control Interno para medir el nivel de confianza y riesgo que tiene la empresa, un análisis de documentos y análisis de estados financieros, para hacer un cuadro comparativo entre las cuentas de la PPE de los periodos estudiados, para identificar variaciones entre un año y otro. | es_ES |
| dc.format.extent | 77 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Propiedad | es_ES |
| dc.subject | Planta | es_ES |
| dc.subject | Equipo | es_ES |
| dc.subject | Estados financieros | es_ES |
| dc.subject | Control interno | es_ES |
| dc.title | Propiedad, planta y equipo (NIC 16) en la Empresa Dismero S.A. de la cuidad de Babahoyo en los periodos 2022-2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
Ficheros en el ítem
Este ítem aparece en la(s) siguiente(s) colección(ones)
Excepto si se señala otra cosa, la licencia del ítem se describe como Atribución-NoComercial-SinDerivadas 3.0 Ecuador