Revalorización de bienes de larga duración en la Universidad Técnica de Babahoyo

At present the revaluation of long-term assets has become a not so necessary management, for this reason the majority of institutions and public companies have not been executing it adequately. A revaluation of goods is produced when the values of the assets increase in the market, that is, when an...

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Detalles Bibliográficos
Autor principal: Tobar Duran, Cathy Elizabeth (author)
Formato: bachelorThesis
Publicado: 2021
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Acceso en línea:http://dspace.utb.edu.ec/handle/49000/9747
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Sumario:At present the revaluation of long-term assets has become a not so necessary management, for this reason the majority of institutions and public companies have not been executing it adequately. A revaluation of goods is produced when the values of the assets increase in the market, that is, when an asset is acquired, a stipulated value comes with it, but as the years go by, the value of said asset must be updated. This case study is part of the research sub-line of the Engineering in Accounting and Auditing career, called “Financial Management and Social Commitment, which allows managing and providing a real revaluation of long-term assets owned by the Technical University de Babahoyo, in addition, the tools that show the sufficiency of goods, the activities carried out and the social responsibility that this entails. Finally, the descriptive and exploratory methodology was applied, based on bibliographic data and under an interview carried out with the specialist of the Institution's Property and Inventory Control Department.