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El impacto de la obsolescencia en la propiedad planta y equipo del Hospital Básico Maternidad Babahoyo
| dc.contributor.advisor | Espinoza Toalombo, Wilmer Olmedo | |
| dc.contributor.author | Botto Monserrate, Julio Ronny | |
| dc.date.accessioned | 2020-09-30T15:18:07Z | |
| dc.date.available | 2020-09-30T15:18:07Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/8444 | |
| dc.description | This case study is based on the standards that refer to property, plant and equipment, presenting the way in which it is recognized, which must be classified as an asset, taking into account the essential conditions and also presenting its reality. This work is called ´´THE IMPACT OF OBSOLESCENCE ON THE PROPERTY PLANT AND EQUIPMENT OF THE HOSPITAL BASICO MATERNIDAD BABAHOYO´´, which aimed to analyze the accounting procedures applied to the property, plant and equipment of the Hospital Básico Maternidad De Babahoyo, The same that lacks manuals, policies and procedures that regulate the processes of the different departments of the company, causing workers to develop their activities often empirically, these ways of carrying out operations are mostly evidenced in the lack of internal control that you have from fixed assets. For the execution of this investigative work, a mixed methodology was used with a descriptive approach through techniques such as direct observation and interviews directed at administrative staff and operators, with a structured instrument of 10 questions. The most relevant results are directed to the inadequate control of fixed assets, since they are used empirically. The purpose of this research is to contribute to the efficient control of property, plant and equipment, therefore, it was necessary to diagnose the status of production assets and describe the accounting procedures applied to property, plant and equipment of the company. | es_ES |
| dc.description | This case study is based on the standards that refer to property, plant and equipment, presenting the way in which it is recognized, which must be classified as an asset, taking into account the essential conditions and also presenting its reality. This work is called ´´THE IMPACT OF OBSOLESCENCE ON THE PROPERTY PLANT AND EQUIPMENT OF THE HOSPITAL BASICO MATERNIDAD BABAHOYO´´, which aimed to analyze the accounting procedures applied to the property, plant and equipment of the Hospital Básico Maternidad De Babahoyo, The same that lacks manuals, policies and procedures that regulate the processes of the different departments of the company, causing workers to develop their activities often empirically, these ways of carrying out operations are mostly evidenced in the lack of internal control that you have from fixed assets. For the execution of this investigative work, a mixed methodology was used with a descriptive approach through techniques such as direct observation and interviews directed at administrative staff and operators, with a structured instrument of 10 questions. The most relevant results are directed to the inadequate control of fixed assets, since they are used empirically. The purpose of this research is to contribute to the efficient control of property, plant and equipment, therefore, it was necessary to diagnose the status of production assets and describe the accounting procedures applied to property, plant and equipment of the company. | es_ES |
| dc.description.abstract | El presente estudio de caso se basa a las normas que tienen referencia a la propiedad, planta y equipo presentando la manera como se la reconoce, la misma que tiene que tener la calificación como activo teniendo en cuenta las condiciones esenciales y además que presente su realidad económica .Este trabajo se denomina ´´EL IMPACTO DE LA OBSOLESCENCIA EN LA PROPIEDAD PLANTA Y EQUIPO DEL HOSPITAL BÀSICO MATERNIDAD BABAHOYO´´, el cual tuvo como objetivo analizar los procedimientos contables aplicados a la propiedad planta y equipo del Hospital Básico Maternidad De Babahoyo, la misma que carece de manuales, políticas y procedimientos que normen los procesos de los diferentes departamentos de la empresa, ocasionando que los trabajadores desarrollen sus actividades muchas veces de manera empírica, estas formas de realizar las operaciones se evidencian mayormente en la falta de control interno que se tiene de los activos fijos. Para la ejecución de este trabajo investigativo se utilizó una metodología mixta con un enfoque descriptivo a través de técnicas como la observación directa y las entrevistas dirigida al personal administrativo y a los operadores, con un instrumento estructurado de 10 preguntas. Los resultados más relevantes están direccionados al inadecuado control de los activos fijos, ya que se los utiliza de manera empírica. El propósito de esta investigación es contribuir al control eficiente de la propiedad planta y equipo por ende fue necesario diagnosticar el estado de los bienes de producción y describir los procedimientos contables aplicados a la propiedad planta y equipo de la empresa. | es_ES |
| dc.format.extent | 28 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 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 | Control | es_ES |
| dc.subject | Administración | es_ES |
| dc.subject | Propiedad planta y equipo | es_ES |
| dc.subject | Procedimiento | es_ES |
| dc.title | El impacto de la obsolescencia en la propiedad planta y equipo del Hospital Básico Maternidad Babahoyo | es_ES |
| dc.type | bachelorThesis | es_ES |
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