Tratamiento contable de propiedad, planta y equipo en el GAD Municipal del cantón Montalvo
| dc.contributor.advisor | Nagua Bazan, Javier | |
| dc.contributor.author | Sánchez Medina, Wilhelm Fernando | |
| dc.date.accessioned | 2021-06-13T13:30:03Z | |
| dc.date.available | 2021-06-13T13:30:03Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9717 | |
| dc.description | This case study was carried out based on the Accounting Treatment of Property, Plant and Equipment given by the Municipal GAD of the Montalvo Canton, which as a public entity is governed by the policies established by the Ministry of Economy and Finance through its regulations and what is established by the Comptroller General of the State in its regulations for the correct management of its assets. This investigation was directed specifically to the items of vehicles and machinery in which deficiencies were found at the time of canceling or calculating their useful life, which generates a bad record in their balance sheets. Thus, during the development of the investigation it was found that some machinery had been given the wrong useful life, which generated erroneous data in the accumulated depreciation values and book value. Another inconvenience that generates an anomaly within the institution is that during the transition of authorities the closing of the accounting books has not been carried out adequately and the information that has been provided has many inconsistencies. The methodology used for the development of this case study is analytical, descriptive in order to proceed to interpret and analyze the information provided on the inventories of Property, plant and equipment, focusing on the Financial Management sub-line of research. | es_ES |
| dc.description | This case study was carried out based on the Accounting Treatment of Property, Plant and Equipment given by the Municipal GAD of the Montalvo Canton, which as a public entity is governed by the policies established by the Ministry of Economy and Finance through its regulations and what is established by the Comptroller General of the State in its regulations for the correct management of its assets. This investigation was directed specifically to the items of vehicles and machinery in which deficiencies were found at the time of canceling or calculating their useful life, which generates a bad record in their balance sheets. Thus, during the development of the investigation it was found that some machinery had been given the wrong useful life, which generated erroneous data in the accumulated depreciation values and book value. Another inconvenience that generates an anomaly within the institution is that during the transition of authorities the closing of the accounting books has not been carried out adequately and the information that has been provided has many inconsistencies. The methodology used for the development of this case study is analytical, descriptive in order to proceed to interpret and analyze the information provided on the inventories of Property, plant and equipment, focusing on the Financial Management sub-line of research. | es_ES |
| dc.description.abstract | El presente caso de estudio se realizo en base al Tratamiento contable de Propiedad, Planta y Equipo que le da el GAD Municipal del Cantón Montalvo que como entidad pública se rige a las políticas que establece el Ministerio de Economía y Finanzas mediante sus normativas y lo establecido por la Contraloría General del Estado en su reglamento para el correcto manejo de sus bienes. Esta investigación fue direccionada específicamente a los rubros de vehículos y maquinaria en los que se encontró falencias al momento de dar de baja o calcular de su vida útil lo que genera un mal registro en sus balances. Siendo así que durante el desarrollo de la investigación se encontró que algunas maquinarias se les había dado una vida útil equivocada lo que generaba datos erróneos en los valores de depreciación acumulada y valore en libro. Otro de los inconvenientes que genera anomalía dentro de la institución es que durante la transición de autoridades no se han realizado de manera adecuada el cierre de los libros contable y la información que se a brindado tiene muchas inconsistencias. La metodología empleada para el desarrollo de este estudio de caso es analítica, descriptiva para así proceder a interpretar y analizar la información brindada sobre las existencias de Propiedad, planta y equipo, centrándonos en la sublínea de investigación de Gestión Financiera. | es_ES |
| dc.format.extent | 43 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 | Depreciación | es_ES |
| dc.subject | Bienes | es_ES |
| dc.subject | Activos | es_ES |
| dc.subject | Autonomía | es_ES |
| dc.title | Tratamiento contable de propiedad, planta y equipo en el GAD Municipal del cantón Montalvo | es_ES |
| dc.type | bachelorThesis | es_ES |
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