Medición contable de la propiedad, planta y equipo de la Empresa Coautelecom S.A durante el ejercicio económico 2021.
| dc.contributor.advisor | Velasco Flores, Ángela Sulay | |
| dc.contributor.author | Avilés Resabala, Arlinthong Andrés | |
| dc.date.accessioned | 2022-10-12T22:19:27Z | |
| dc.date.available | 2022-10-12T22:19:27Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12728 | |
| dc.description | Control, Automation & Telecommunications of Ecuador Coautelecom S.A. began commercial operations on September 10, 2008 with RUC 0993127051001. It is located in the city of Guayaquil at Calle Pedro Jorge Vera Vera 33 1er Pasaje 20 Ne. company dedicated to the development and execution of electrical and electronic engineering, mining, chemical, mechanical, industrial, industrial systems and engineering projects specializing in security systems. The accounting evaluation of fixed assets of the company Couutelecom S.A. During the 2021 part in which, organizations must properly evaluate their fixed assets so that they have sufficient information to describe the consistency and adequacy of accounting according to the standard. You must ensure that the total value of the asset is distributed equally among its physical components, calculated separately, and that the useful lives of these components and the depreciation methods are determined correctly, legitimately and consistently. Coutelecom S.A does not record the value of fixed assets, in the affidavit 101 it does not record assets, but it does have assets used in economic activities. For this reason, an accounting analysis of property, plant and equipment will be carried out to see if the fixed assets owned by Coutelecom S.A are adequately controlled and valued, in order to provide accurate accounting information in the financial statements. Tangible fixed assets are not recognized in the financial statements of the company in fiscal year 2021. The fixed assets of the entity are not distinguished, nor is the exchange of these assets monitored for their allocation or revaluation according to their current state. Poor measurement and lack of control hinder the growth of the company, not only in accounting, because the information is not reliable, but also in taxes. | es_ES |
| dc.description | Control, Automation & Telecommunications of Ecuador Coautelecom S.A. began commercial operations on September 10, 2008 with RUC 0993127051001. It is located in the city of Guayaquil at Calle Pedro Jorge Vera Vera 33 1er Pasaje 20 Ne. company dedicated to the development and execution of electrical and electronic engineering, mining, chemical, mechanical, industrial, industrial systems and engineering projects specializing in security systems. The accounting evaluation of fixed assets of the company Couutelecom S.A. During the 2021 part in which, organizations must properly evaluate their fixed assets so that they have sufficient information to describe the consistency and adequacy of accounting according to the standard. You must ensure that the total value of the asset is distributed equally among its physical components, calculated separately, and that the useful lives of these components and the depreciation methods are determined correctly, legitimately and consistently. Coutelecom S.A does not record the value of fixed assets, in the affidavit 101 it does not record assets, but it does have assets used in economic activities. For this reason, an accounting analysis of property, plant and equipment will be carried out to see if the fixed assets owned by Coutelecom S.A are adequately controlled and valued, in order to provide accurate accounting information in the financial statements. Tangible fixed assets are not recognized in the financial statements of the company in fiscal year 2021. The fixed assets of the entity are not distinguished, nor is the exchange of these assets monitored for their allocation or revaluation according to their current state. Poor measurement and lack of control hinder the growth of the company, not only in accounting, because the information is not reliable, but also in taxes. | es_ES |
| dc.description.abstract | Control, Automatización & Telecomunicaciones del Ecuador Coautelecom S.A. inició operaciones comerciales el 10 de septiembre de 2008 con el RUC 0993127051001. Se encuentra ubicado en la ciudad de Guayaquil en Calle Pedro Jorge Vera Vera 33 1er Pasaje 20 Ne. empresa dedicada al desarrollo y ejecución de proyectos de ingeniería eléctrica y electrónica, minera, química, mecánica, industrial, de sistemas industriales e ingeniería especializada en sistemas de seguridad. La evaluación contable de activos fijos de la empresa Couutelecom S.A. Durante el 2021 parte en que, las organizaciones deberán evaluar adecuadamente sus activos fijos para que cuenten con la información suficiente para describir la consistencia y adecuación de la contabilidad según la norma. Debe asegurarse de que el valor total del activo se distribuya equitativamente entre sus componentes físicos, calculados por separado, y que las vidas útiles de estos componentes y los métodos de depreciación se determinen de manera correcta, legitima y congruente. Coutelecom S.A no registra el valor de los activos fijos, en la declaración jurada 101 no registra activos, pero sí posee activos utilizados en actividades económicas. Por tal motivo, se realizará un análisis contable de propiedad, planta y equipo para ver si los activos fijos que posee Coutelecom S.A se encuentran adecuadamente controlados y valuados, con el fin de brindar información contable precisa en los estados financieros. Los activos fijos tangibles no se reconocen en los estados financieros de la empresa en el ejercicio fiscal 2021. No se distinguen los activos fijos de la entidad, ni se vigila el intercambio de estos activos para su asignación o revalorización de acuerdo con su estado actual. La mala medición y la falta de control obstaculizan el crecimiento de la empresa, no solo en la contabilidad, porque la información no es confiable, sino también en los impuestos. | es_ES |
| dc.format.extent | 33 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | 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 | Ingeniería | es_ES |
| dc.subject | Activos | es_ES |
| dc.subject | Documentación | es_ES |
| dc.subject | Valoración | es_ES |
| dc.subject | Económica | es_ES |
| dc.title | Medición contable de la propiedad, planta y equipo de la Empresa Coautelecom S.A durante el ejercicio económico 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador