Propiedad, planta y equipo de la Empresa Grusepe S. A. en la ciudad de Babahoyo durante el periodo 2023.
| dc.contributor.advisor | Burbano Cabrera, Jaime Santiago | |
| dc.contributor.author | Del Valle Rosado, Odalys Anais | |
| dc.date.accessioned | 2024-09-03T20:21:54Z | |
| dc.date.available | 2024-09-03T20:21:54Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17157 | |
| dc.description | Laboratorios Unilab, an automated clinical laboratory in Ecuador, has not performed the revaluation of its property, plant and equipment, which may have fiscal and budgetary consequences. The study seeks to evaluate the property, plant, and equipment, establish measures to mitigate risks, and suggest a plan for revaluation. Revaluation is crucial to reflect the current value of fixed assets in the financial statements. The general objective of the case study is to evaluate the property, plant and equipment through the accounting records of 2023, the specific objectives are to analyze the Property, Plant and Equipment account, establish measures to mitigate risks and suggest a plan for revaluation. The study uses a mixed approach, while the types of research were documentary and field, the line of research is financial, administrative, tax, audit and control management. This study seeks to highlight the importance of keeping the values of fixed assets up to date through revaluation and complying with applicable accounting principles and regulations. On the other hand, data collection techniques such as an interview with the laboratory accountant were used to obtain information on the management of the financial information of Property, Plant and Equipment (PPE) and the application of International Accounting Standard (IAS) 16. In addition, a documentary analysis of the entity's financial statements was performed. | es_ES |
| dc.description | Laboratorios Unilab, an automated clinical laboratory in Ecuador, has not performed the revaluation of its property, plant and equipment, which may have fiscal and budgetary consequences. The study seeks to evaluate the property, plant, and equipment, establish measures to mitigate risks, and suggest a plan for revaluation. Revaluation is crucial to reflect the current value of fixed assets in the financial statements. The general objective of the case study is to evaluate the property, plant and equipment through the accounting records of 2023, the specific objectives are to analyze the Property, Plant and Equipment account, establish measures to mitigate risks and suggest a plan for revaluation. The study uses a mixed approach, while the types of research were documentary and field, the line of research is financial, administrative, tax, audit and control management. This study seeks to highlight the importance of keeping the values of fixed assets up to date through revaluation and complying with applicable accounting principles and regulations. On the other hand, data collection techniques such as an interview with the laboratory accountant were used to obtain information on the management of the financial information of Property, Plant and Equipment (PPE) and the application of International Accounting Standard (IAS) 16. In addition, a documentary analysis of the entity's financial statements was performed. | es_ES |
| dc.description.abstract | Laboratorios Unilab, un laboratorio clínico automatizado en Ecuador, no ha realizado la revalorización de su propiedad, planta y equipo, lo que puede tener consecuencias fiscales y presupuestarias. El estudio busca evaluar la propiedad, planta y equipo, establecer medidas para mitigar riesgos y sugerir un plan para la revalorización. La revalorización es crucial para reflejar el valor actual de los activos fijos en los estados financieros. El objetivo general del estudio de caso es evaluar la propiedad, planta y equipo a través de los registros contables del 2023, los objetivos específicos son analizar la cuenta de Propiedad, Planta y Equipo, establecer medidas para mitigar riesgos y sugerir un plan para la revalorización. El estudio utiliza un enfoque mixto, mientas que los tipos de investigación fueron documental y de campo, la línea de investigación es Gestión financiera, administrativa, tributaria, auditoría y control. Este estudio busca resaltar la importancia de mantener actualizados los valores de los activos fijos a través de la revalorización y cumplir con principios contables y regulaciones aplicables. Por otro lado, se emplearon técnicas de recolección de datos como la entrevista con la contadora del laboratorio para obtener información sobre la gestión de la información financiera de la Propiedad, Planta y Equipo (PPE) y la aplicación de la Norma Internacional de Contabilidad (NIC) 16. Además, se realizó un análisis documental de los estados financieros de la entidad. | es_ES |
| dc.format.extent | 37 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Estados financieros | es_ES |
| dc.subject | Revalorización | es_ES |
| dc.subject | NIC | es_ES |
| dc.subject | Activos fijos | es_ES |
| dc.subject | PPyE | es_ES |
| dc.title | Propiedad, planta y equipo de la Empresa Grusepe S. A. en la ciudad de Babahoyo durante el periodo 2023. | 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