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Revalorización de bienes de larga duración en la Universidad Técnica de Babahoyo
| dc.contributor.advisor | Velasco Flores, Angela Sulay | |
| dc.contributor.author | Tobar Duran, Cathy Elizabeth | |
| dc.date.accessioned | 2021-06-14T03:12:58Z | |
| dc.date.available | 2021-06-14T03:12:58Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9747 | |
| dc.description | At present the revaluation of long-term assets has become a not so necessary management, for this reason the majority of institutions and public companies have not been executing it adequately. A revaluation of goods is produced when the values of the assets increase in the market, that is, when an asset is acquired, a stipulated value comes with it, but as the years go by, the value of said asset must be updated. This case study is part of the research sub-line of the Engineering in Accounting and Auditing career, called “Financial Management and Social Commitment, which allows managing and providing a real revaluation of long-term assets owned by the Technical University de Babahoyo, in addition, the tools that show the sufficiency of goods, the activities carried out and the social responsibility that this entails. Finally, the descriptive and exploratory methodology was applied, based on bibliographic data and under an interview carried out with the specialist of the Institution's Property and Inventory Control Department. | es_ES |
| dc.description | At present the revaluation of long-term assets has become a not so necessary management, for this reason the majority of institutions and public companies have not been executing it adequately. A revaluation of goods is produced when the values of the assets increase in the market, that is, when an asset is acquired, a stipulated value comes with it, but as the years go by, the value of said asset must be updated. This case study is part of the research sub-line of the Engineering in Accounting and Auditing career, called “Financial Management and Social Commitment, which allows managing and providing a real revaluation of long-term assets owned by the Technical University de Babahoyo, in addition, the tools that show the sufficiency of goods, the activities carried out and the social responsibility that this entails. Finally, the descriptive and exploratory methodology was applied, based on bibliographic data and under an interview carried out with the specialist of the Institution's Property and Inventory Control Department. | es_ES |
| dc.description.abstract | En la actualidad la revalorización de bienes de larga duración, se ha convertido en una gestión no tan necesaria, por esto la mayoría de instituciones y empresas públicas no lo han venido ejecutando adecuadamente. Una revalorización de bienes es producida cuando los valores de los activos aumentan en el mercado, es decir, cuando un activo se lo adquiere viene consigo un valor estipulado, pero a medida que recurren los años, el valor de dicho activo debe actualizarse. El presente estudio de caso se enmarca a la sublínea de investigación de la carrera de Ingeniería en Contabilidad y Auditoría, denominada “Gestión Financiera y Compromiso Social, la cual permite administrar y proporcionar una revalorización real a los bienes de larga duración que posee la Universidad Técnica de Babahoyo, además, las herramientas que evidencian la suficiencia de bienes, las actividades que se realizan y la responsabilidad social a que esto conlleva. Por último, se aplicó la metodología descriptiva y exploratoria, basada en datos bibliográficos y bajo una entrevista realizada al especialista del Departamento de Control de Bienes e Inventarios de la Institución. | es_ES |
| dc.format.extent | 21 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | 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 | Depreciaciones | es_ES |
| dc.subject | Apreciaciones | es_ES |
| dc.subject | Revalorización | es_ES |
| dc.subject | Bienes de larga duración | es_ES |
| dc.title | Revalorización de bienes de larga duración en la Universidad Técnica de Babahoyo | es_ES |
| dc.type | bachelorThesis | es_ES |
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