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Deterioro de las propiedades, plantas y equipos agrícolas de Cooproclem
| dc.contributor.advisor | Paredes Tobar, Javier Antonio | |
| dc.contributor.author | Meza Quiñonez, Shintia Carolina | |
| dc.date.accessioned | 2020-10-01T21:52:51Z | |
| dc.date.available | 2020-10-01T21:52:51Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/8538 | |
| dc.description | This case study is focused on the deterioration of Cooproclem's Agricultural Properties, Plants and Equipment, for which direct observation will be proposed, analyzing whether said institution carries out the application of deterioration in its assets. It is based on the examination of the situation in which these fixed assets are being used for agricultural activity in Cooproclem, many of these assets have deteriorated significantly due to constant use. The La Clementina Production and Marketing Cooperative is regulated by the National Institute of Popular and Solidarity Economy, Internal Revenue Service (SRI), Ministry of Agriculture and Livestock, Ministry of Labor and the Ecuadorian Institute of Social Security (IESS). The properties, plants and agricultural equipment of COOPROCLEM are acquired with the purpose of carrying out its activities and giving rise to the use of these assets to generate economic benefits for the entity. It was determined that the lack of application of IAS 16 in relation to their Agricultural Properties, Plants and Equipment within the entity has caused them a lack of knowledge about the impairment of their assets, causing them to suffer losses in the value of their assets. the same. It is worth mentioning that in the La Clementina Production and Marketing Cooperative (Cooproclem) they do not have a correct control of their Properties, Plants and Agricultural Equipment, that is why it is necessary to carry out a constant evaluation of their assets to know the state in which they are find. | es_ES |
| dc.description | This case study is focused on the deterioration of Cooproclem's Agricultural Properties, Plants and Equipment, for which direct observation will be proposed, analyzing whether said institution carries out the application of deterioration in its assets. It is based on the examination of the situation in which these fixed assets are being used for agricultural activity in Cooproclem, many of these assets have deteriorated significantly due to constant use. The La Clementina Production and Marketing Cooperative is regulated by the National Institute of Popular and Solidarity Economy, Internal Revenue Service (SRI), Ministry of Agriculture and Livestock, Ministry of Labor and the Ecuadorian Institute of Social Security (IESS). The properties, plants and agricultural equipment of COOPROCLEM are acquired with the purpose of carrying out its activities and giving rise to the use of these assets to generate economic benefits for the entity. It was determined that the lack of application of IAS 16 in relation to their Agricultural Properties, Plants and Equipment within the entity has caused them a lack of knowledge about the impairment of their assets, causing them to suffer losses in the value of their assets. the same. It is worth mentioning that in the La Clementina Production and Marketing Cooperative (Cooproclem) they do not have a correct control of their Properties, Plants and Agricultural Equipment, that is why it is necessary to carry out a constant evaluation of their assets to know the state in which they are find. | es_ES |
| dc.description.abstract | El presente caso de estudio está centrado en el deterioro de las Propiedades, Plantas y Equipos agrícolas de Cooproclem, para lo cual se planteará la observación directa analizando que dicha institución realice la aplicación del deterioro en sus activos. Se encuentra basado en la examinación de la situación en la que se encuentran estos activos fijos que están siendo utilizados para la actividad agrícola en Cooproclem, muchos de estos bienes se han deteriorado de una manera significativa debido al uso constante. La Cooperativa de Producción y Comercialización La Clementina se encuentra regulada por el Instituto Nacional de Economía, Popular y Solidaria, Servicio de Rentas Internas (SRI), Ministerio de Agricultura y Ganadería, Ministerio de Trabajo y el Instituto Ecuatoriano de Seguridad Social (IESS). Las propiedades, plantas y equipos agrícolas de COOPROCLEM son adquiridos con el propósito de llevar a cabo sus actividades y dando lugar a que la utilización de esos activos le genere beneficios económicos a la entidad. Se pudo determinar que la falta de la aplicación de la NIC 16 en relación a sus Propiedades, Plantas y Equipos agrícolas dentro de la entidad les ha ocasionado un desconocimiento acerca del deterioro en sus activos dando a lugar a que estos sufran pérdidas en el valor de los mismos. Cabe mencionar que en La Cooperativa de Producción y Comercialización La Clementina (Cooproclem) no llevan un correcto control de sus Propiedades, Pantas y Equipos Agrícolas, es por esto que es necesario llevar una evaluación constante de sus activos para conocer el estado en el que se encuentran. | es_ES |
| dc.format.extent | 27 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 | Deterioro | es_ES |
| dc.subject | Activos | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Observación | es_ES |
| dc.title | Deterioro de las propiedades, plantas y equipos agrícolas de Cooproclem | es_ES |
| dc.type | bachelorThesis | es_ES |
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