Análisis de los activos fijos del presupuestos del GAD Municipal del cantón Ventanas periodo 2020
| dc.contributor.advisor | Andrade, Pedro | |
| dc.contributor.author | Amaya Pisco, Karem Belén | |
| dc.date.accessioned | 2021-11-26T14:01:08Z | |
| dc.date.available | 2021-11-26T14:01:08Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10766 | |
| dc.description | The Autonomous Decentralized Government of Cantón Ventanas, is an institution that is established in accordance with the provisions of the current Constitution of the Republic of Ecuador, which by means of articles 253 where it is clearly indicated that each canton must have a cantonal council elected by popular will, which must be structured according to the urban and rural cantonal population, as well as article 264, which indicates the exclusive powers of this body, among which to provide services to the community, for which it is necessary to acquire goods that we call Fixed Assets. The municipal GAD of the canton Ventanas has many assets considered as fixed assets that are destined for the realization of public works, these assets are in constant movement towards the urban or rural sectors to provide their service according to the institutional objectives, which do not are efficiently controlled from the accounting point of view, they have encouraged us to carry out this study, which is directed directly to the accounting unit and to fixed assets. The study focuses on developing a technical analysis based on NTCG 9, 11, 18 and IPSAS 17, which are related to Fixed Assets acquired and controlled after the acquisition from the accounting point of view. This analysis will make it possible to determine the reality of the accounting control at the time of acquisition of the assets considered Fixed Assets and its subsequent determination of the loss of value due to use, which we technically call depreciation. | es_ES |
| dc.description | The Autonomous Decentralized Government of Cantón Ventanas, is an institution that is established in accordance with the provisions of the current Constitution of the Republic of Ecuador, which by means of articles 253 where it is clearly indicated that each canton must have a cantonal council elected by popular will, which must be structured according to the urban and rural cantonal population, as well as article 264, which indicates the exclusive powers of this body, among which to provide services to the community, for which it is necessary to acquire goods that we call Fixed Assets. The municipal GAD of the canton Ventanas has many assets considered as fixed assets that are destined for the realization of public works, these assets are in constant movement towards the urban or rural sectors to provide their service according to the institutional objectives, which do not are efficiently controlled from the accounting point of view, they have encouraged us to carry out this study, which is directed directly to the accounting unit and to fixed assets. The study focuses on developing a technical analysis based on NTCG 9, 11, 18 and IPSAS 17, which are related to Fixed Assets acquired and controlled after the acquisition from the accounting point of view. This analysis will make it possible to determine the reality of the accounting control at the time of acquisition of the assets considered Fixed Assets and its subsequent determination of the loss of value due to use, which we technically call depreciation. | es_ES |
| dc.description.abstract | El Gobierno Autónomo Descentralizado del Cantón Ventanas, es una institución que está establecida de acuerdo a lo que dispone la actual Constitución de la República del Ecuador, que por medio de los artículos 253 donde claramente se indica que cada cantón deberá tener un consejo cantonal elegido por voluntad popular, el cual debe estructurarse de acuerdo a la población cantonal urbana y rural, así también el artículo 264, que indica las competencias exclusivas de este organismo entre las cuales prestar servicios a la comunidad, para lo cual es necesario la adquisición de bienes que denominamos Activos Fijos. El GAD municipal del cantón Ventanas tiene muchos bienes considerados como activos fijos que son destinados para la realización de la obra pública, estas bienes están en constante movimiento hacia los sectores urbanos o rurales para prestar su servicio de acuerdo a los objetivos institucionales, los cuales deben ser controlados eficientemente desde el punto de vista contable, y que ha incentivado para realizar el presente estudio para ejercer la práctica contable, por medio del análisis al registro de los activos fijos. El estudio se enfoca en desarrollar un análisis técnico en base a la NTCG 9, 11, 18 y la NICSP 17, las cuales están relacionadas con los Activos Fijos adquiridos y controlados luego de la adquisición desde el punto de vista contable. Este análisis va a permitir determinar la realidad del control contable al momento de la adquisición de los bienes considerados Activos Fijos y posteriores determinar la pérdida de valor por el uso, que técnicamente llamamos depreciación. | es_ES |
| dc.format.extent | 30 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 | Gobierno Autónomo Descentralizado | es_ES |
| dc.subject | Activos fijos | es_ES |
| dc.subject | Normas Técnicas de Contabilidad Gubernamental NTCG | es_ES |
| dc.subject | Normas Internacionales de Contabilidad – Sector Publico NICSP | es_ES |
| dc.title | Análisis de los activos fijos del presupuestos del GAD Municipal del cantón Ventanas periodo 2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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