Análisis de la cuenta propiedad, planta y equipo en el Gobierno Autónomo Descentralizado Municipal del cantón Vinces en el periodo 2022.
| dc.contributor.advisor | Andrade Valenzuela, Pedro Pablo | |
| dc.contributor.author | Bernita Villamar, Jhankel Benito | |
| dc.date.accessioned | 2023-11-08T04:54:22Z | |
| dc.date.available | 2023-11-08T04:54:22Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15092 | |
| dc.description | The case study focuses on the analysis of the Property, Plant and Equipment (PPE) account of the Municipal Decentralized Autonomous Government of the Vinces Canton during the period 2022. PPE assets are tangible and durable assets used to support the long-term production and delivery of services in a company. International Accounting Standard (IAS) 16 governs the accounting treatment of these assets. The problem raised is how the PPE account is being managed in the Municipal GAD of Vinces during the mentioned period, considering the importance of proper management of these assets to ensure efficiency in the provision of public services and the efficient use of public resources. The research will help to obtain the analysis of aspects such as the process of recognition and registration of PPE assets, examine the control procedures to ensure that the assets are in good condition and verify the methodology used to calculate the depreciation of the assets. Likewise, the research is framed in the subline of Audit and Control, and methods such as documentary and descriptive research are used, as well as observation and interview instruments. | es_ES |
| dc.description | The case study focuses on the analysis of the Property, Plant and Equipment (PPE) account of the Municipal Decentralized Autonomous Government of the Vinces Canton during the period 2022. PPE assets are tangible and durable assets used to support the long-term production and delivery of services in a company. International Accounting Standard (IAS) 16 governs the accounting treatment of these assets. The problem raised is how the PPE account is being managed in the Municipal GAD of Vinces during the mentioned period, considering the importance of proper management of these assets to ensure efficiency in the provision of public services and the efficient use of public resources. The research will help to obtain the analysis of aspects such as the process of recognition and registration of PPE assets, examine the control procedures to ensure that the assets are in good condition and verify the methodology used to calculate the depreciation of the assets. Likewise, the research is framed in the subline of Audit and Control, and methods such as documentary and descriptive research are used, as well as observation and interview instruments. | es_ES |
| dc.description.abstract | El estudio de caso se centra en el análisis de la cuenta de Propiedad, Planta y Equipo (PPE) del Gobierno Autónomo Descentralizado Municipal del Cantón Vinces durante el período 2022. Los activos de PPE son activos tangibles y duraderos utilizados para respaldar la producción y prestación de servicios a largo plazo en una empresa. La Norma Internacional de Contabilidad (NIC) 16 regula el tratamiento contable de estos activos. El problema planteado es cómo se está gestionando la cuenta de PPE en el GAD Municipal de Vinces durante el período mencionado, considerando la importancia de una gestión adecuada de estos activos para garantizar la eficiencia en la prestación de servicios públicos y el uso eficiente de los recursos públicos. Pues la investigación ayudará a obtener el análisis de aspectos como el proceso de reconocimiento y registro de activos de PPE, examinar los procedimientos de control para garantizar que los activos estén en buen estado y verificar la metodología utilizada para calcular la depreciación de los activos. Así mismo la investigación se enmarca en la sublínea de Auditoría y Control, y se utilizan métodos como investigación documental y descriptiva, así como los instrumentos de observación y entrevista. | es_ES |
| dc.format.extent | 37 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 | Propiedad | es_ES |
| dc.subject | Planta | es_ES |
| dc.subject | Equipo | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Gestión | es_ES |
| dc.title | Análisis de la cuenta propiedad, planta y equipo en el Gobierno Autónomo Descentralizado Municipal del cantón Vinces en el periodo 2022. | 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