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Tratamiento contable de la depreciación de propiedad, planta y equipo de la compañía GRUSEPE S.A.
| dc.contributor.advisor | Murillo Torres, Kleber Guillermo | |
| dc.contributor.author | Ocampo Muñoz, Erika Silvana | |
| dc.date.accessioned | 2020-05-06T05:30:20Z | |
| dc.date.available | 2020-05-06T05:30:20Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/7791 | |
| dc.description | The purpose of this research work is to understand the accounting treatment of the depreciation of property, plant and equipment of the company GRUSEPE S.A. and to check whether there are any problems in the accounting process and in the reasonableness of the information in the financial statements. The main activity of this company is to provide services related to activities carried out in a clinical laboratory; its facilities are located in the city of Babahoyo, at 10 de Agosto and 9 de Noviembre streets. The line of applied research is Accounting Information Management, which consists of analyzing accounting information obtained from business activities summarized in financial statements that are subsequently used by senior executives as support in the organization's decision-making. The descriptive methodology based on research techniques such as observation and interviews with the company's administrative staff was applied. The information from the financial statements and other documentation shows that there is no correct accounting treatment for the depreciation of property, plant and equipment; depreciation expenses have not been correctly accounted for and recorded in the financial reports, which does not allow the actual wear and tear of assets to be seen. | es_ES |
| dc.description | The purpose of this research work is to understand the accounting treatment of the depreciation of property, plant and equipment of the company GRUSEPE S.A. and to check whether there are any problems in the accounting process and in the reasonableness of the information in the financial statements. The main activity of this company is to provide services related to activities carried out in a clinical laboratory; its facilities are located in the city of Babahoyo, at 10 de Agosto and 9 de Noviembre streets. The line of applied research is Accounting Information Management, which consists of analyzing accounting information obtained from business activities summarized in financial statements that are subsequently used by senior executives as support in the organization's decision-making. The descriptive methodology based on research techniques such as observation and interviews with the company's administrative staff was applied. The information from the financial statements and other documentation shows that there is no correct accounting treatment for the depreciation of property, plant and equipment; depreciation expenses have not been correctly accounted for and recorded in the financial reports, which does not allow the actual wear and tear of assets to be seen. | es_ES |
| dc.description.abstract | Este trabajo investigativo tiene como finalidad conocer el tratamiento contable de la depreciación de la propiedad, planta y equipo de la compañía GRUSEPE S.A. y comprobar si existen problemáticas en el proceso de contabilización y en la razonabilidad de la información de los estados financieros. La actividad principal de esta empresa es la prestación de servicios concernientes a actividades realizadas en laboratorio clínico; sus instalaciones están ubicadas en la ciudad de Babahoyo, en las calles 10 de agosto y 9 de noviembre. La línea de investigación aplicada es Gestión de la información contable, la cual consiste en analizar la información contable obtenida de las actividades empresariales resumida en estados financieros que posteriormente, es utilizada por los altos ejecutivos como apoyo en la toma de decisiones de la organización. Se aplicó la metodología descriptiva basada en técnicas investigativas como observación y entrevistas realizados al personal administrativo de la empresa. La información procedente de los estados financieros y demás documentación, manifiesta que no existe un correcto tratamiento contable de la depreciación de la propiedad, planta y equipo; los gastos por depreciaciones no han sido correctamente contabilizados y registrados en los informes financieros, lo cual no permite visualizar el desgaste real de los activos. | es_ES |
| dc.format.extent | 40 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo, UTB - FAFI 2020 | 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 | Contabilidad | es_ES |
| dc.subject | Estado financiero | es_ES |
| dc.subject | Gasto | es_ES |
| dc.subject | organización | es_ES |
| dc.title | Tratamiento contable de la depreciación de propiedad, planta y equipo de la compañía GRUSEPE S.A. | es_ES |
| dc.type | bachelorThesis | es_ES |
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