Evaluación de procesos en el tratamiento de la propiedad planta y equipo de la Distribuidora Touma S.A Distosa de la ciudad de Babahoyo en el periodo 2021.
This case study is carried out with the purpose of evaluating the accounting treatment of the property, plant and equipment of Distribuidora Touma S.A. Ditosa located in the city of Babahoyo, for which the procedures carried out in the year 2021 are analyzed, basically the technique from which the o...
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| Format: | bachelorThesis |
| Publicat: |
2023
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| Accés en línia: | http://dspace.utb.edu.ec/handle/49000/14069 |
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Afegir etiqueta | Sumari: | This case study is carried out with the purpose of evaluating the accounting treatment of the property, plant and equipment of Distribuidora Touma S.A. Ditosa located in the city of Babahoyo, for which the procedures carried out in the year 2021 are analyzed, basically the technique from which the observations originate as a method of research is the interview with the general manager of the entity. The commercial activity of this distributor is based on the retail sale of construction materials, due to this, to develop its activities it makes use of assets or goods that allow it to develop them, taking this into consideration the importance of having an adequate control and accounting management of the property, plant and equipment that it has is emphasized. Through the research carried out, it could be evidenced that not all the adequate accounting procedures are correctly applied to the property, plant and equipment as suggested and established by the Officialized International Accounting Standards. |
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