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Aplicación del Tratamiento Contable de los Inventarios de “Propiedad, Planta y Equipo” De Empresa Pública Municipal de Agua Potable y Alcantarillado Ventanas (EP-MAPAVEN).
| dc.contributor.advisor | Espinoza Toalombo, Wilmer Olmedo | |
| dc.contributor.author | Contreras Lizondo, Carmen Verónica | |
| dc.date.accessioned | 2020-05-06T21:15:40Z | |
| dc.date.available | 2020-05-06T21:15:40Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/7841 | |
| dc.description | In the present investigation we will focus on the analysis of the Application of the Accounting Treatment of the Inventories of “Property, Plant and Equipment” of the Municipal Public Company of Potable Water and Sewerage Ventanas (EP- MAPAVEN) from the period 2017 - 2018. During the investigative process, it was observed that the application of the accounting treatment of the Company's Property, Plant and Equipment inventories are not carried out in accordance with government regulations. All accounting, reporting, etc. that was carried out in a company must be documented. This is the flaw that exists in the incorrect application of the accounting treatment of the inventories of property, plant and equipment of EP-MAPAVEN. The warehouse keeper department is not being efficient with its work and therefore it is caused that the accumulated depreciation of the company which is registered in the statement of financial position and income statement is high. The accountant, despite knowing these shortcomings by the department head, cannot cancel the respective computer equipment, as long as she does not have documentation that notifies her and specifies the computer equipment to which she must cancel them. | es_ES |
| dc.description | In the present investigation we will focus on the analysis of the Application of the Accounting Treatment of the Inventories of “Property, Plant and Equipment” of the Municipal Public Company of Potable Water and Sewerage Ventanas (EP- MAPAVEN) from the period 2017 - 2018. During the investigative process, it was observed that the application of the accounting treatment of the Company's Property, Plant and Equipment inventories are not carried out in accordance with government regulations. All accounting, reporting, etc. that was carried out in a company must be documented. This is the flaw that exists in the incorrect application of the accounting treatment of the inventories of property, plant and equipment of EP-MAPAVEN. The warehouse keeper department is not being efficient with its work and therefore it is caused that the accumulated depreciation of the company which is registered in the statement of financial position and income statement is high. The accountant, despite knowing these shortcomings by the department head, cannot cancel the respective computer equipment, as long as she does not have documentation that notifies her and specifies the computer equipment to which she must cancel them. | es_ES |
| dc.description.abstract | En la presente investigación nos centraremos en el análisis de la Aplicación del Tratamiento Contable de los Inventarios de “Propiedad, Planta y Equipo” de Empresa Pública Municipal de Agua Potable y Alcantarillado Ventanas (EP- MAPAVEN) del periodo 2017 – 2018. Durante el proceso investigativo se observó que la aplicación del tratamiento contable de los inventarios de Propiedad, Planta y Equipo de la empresa no son efectuados de acuerdo a la normativa gubernamental. Todo proceso de contabilización, informe, etc. que se efectué en una empresa debe ser documentado. Es ahí la falencia que existe en la incorrecta Aplicación Del Tratamiento Contable De Los Inventarios De Propiedad, Planta Y Equipo de EP- MAPAVEN. El departamento de guardalmacén no está siendo eficiente con su trabajo y por ende esta ocasionado que la depreciación acumulada de la empresa la cual está registrada en el estado de situación financiera, y estado de resultado sea alta. La contadora a pesar de conocer dichas falencias por parte de la jefa departamental no puede dar de baja a los respectivos equipos informáticos, mientras no tenga una documentación que le notifique y especifique los equipos informáticos a los cuales debe darles de baja | es_ES |
| dc.format.extent | 31 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 | Bienes públicos | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Empresa | es_ES |
| dc.subject | Administración | es_ES |
| dc.subject | Aplicación | es_ES |
| dc.title | Aplicación del Tratamiento Contable de los Inventarios de “Propiedad, Planta y Equipo” De Empresa Pública Municipal de Agua Potable y Alcantarillado Ventanas (EP-MAPAVEN). | es_ES |
| dc.type | bachelorThesis | es_ES |
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