Depreciación de las propiedades de la Asociación de Producción Agrícola 6 de octubre ASOPROAGROC, en el periodo 2022, del cantón Vinces Parroquia Antonio Sotomayor Recinto Junquillo.
| dc.contributor.advisor | Mosquera Sandoval, Diana Cecibel | |
| dc.contributor.author | Mendoza Guerrero, Carmen Dayana | |
| dc.date.accessioned | 2023-11-16T23:05:47Z | |
| dc.date.available | 2023-11-16T23:05:47Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15335 | |
| dc.description | The following study addressed problems related to the property, plant and equipment assets account existing in the agricultural production association 6 de October ASOPROAGROC during the period 2022. The problem was directly related to the need to address the issue of wear and tear of assets within the association and to understand how they are replaced at the end of their useful life. The justification is based on the importance of complying with all relevant regulations when depreciating an asset, considering the management of IAS 16 within this process. The main objective of the study was to value the association's assets and quantify their depreciation to establish their fair value. In order to achieve this goal, a mixed methodology was applied, combined with interviews with the association's accounting personnel. The results revealed that there are shortcomings that can be corrected with an adequate implementation of the accounting processes, in addition to establishing that the association should implement the straight-line depreciation method in its processes | es_ES |
| dc.description | The following study addressed problems related to the property, plant and equipment assets account existing in the agricultural production association 6 de October ASOPROAGROC during the period 2022. The problem was directly related to the need to address the issue of wear and tear of assets within the association and to understand how they are replaced at the end of their useful life. The justification is based on the importance of complying with all relevant regulations when depreciating an asset, considering the management of IAS 16 within this process. The main objective of the study was to value the association's assets and quantify their depreciation to establish their fair value. In order to achieve this goal, a mixed methodology was applied, combined with interviews with the association's accounting personnel. The results revealed that there are shortcomings that can be corrected with an adequate implementation of the accounting processes, in addition to establishing that the association should implement the straight-line depreciation method in its processes | es_ES |
| dc.description.abstract | En el siguiente estudio se abordó problemas relacionados con la cuenta de activos propiedad, planta y equipo existente en la asociación de producción agrícola 6 de octubre ASOPROAGROC durante el periodo 2022. El problema se relacionó directamente con la necesidad de abordar el tema sobre el desgasto de los activos dentro de la asociación y comprender la manera en que estos son reemplazados al final de su vida útil. La justificación esta sustentada en la importancia de cumplir con todas las normativas pertinentes a la hora de depreciar un bien, considerando el manejo de la NIC 16 dentro de este proceso. El objetivo principal del estudio fue valorar los activos de la asociación y cuantificar su depreciación para establecer su valor razonable. Para lograr cumplir con lo establecido se aplicó la metodología mixta combinada con entrevistas al personal contable de la asociación. Los resultados revelaron que existen falencia que se pueden corregir con una adecuada implementación de los procesos contables, además de establecer que la asociación debería de implementar en sus procesos el método de depreciación lineal. | es_ES |
| dc.format.extent | 45 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 | Depreciación | es_ES |
| dc.subject | Desgastes | es_ES |
| dc.subject | Procesos | es_ES |
| dc.subject | Vida Útil | es_ES |
| dc.title | Depreciación de las propiedades de la Asociación de Producción Agrícola 6 de octubre ASOPROAGROC, en el periodo 2022, del cantón Vinces Parroquia Antonio Sotomayor Recinto Junquillo. | 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