Gestión financiera de la cuenta propiedad, planta y equipo en la Importadora Guzmán Segura aluminios vidrios y espejos Sealvid S.A. de la ciudad de Guayaquil periodo 2023.

The study was carried out with the objective of evaluating the financial management of fixed assets in the company Importadora Guzmán Segura Aluminios Vidrios y Espejos SEALVID S.A. of the city of Guayaquil through a systematic review of the accounting processes that were carried out in the period 2023, and was carried out with the methodology that refers to the use of bibliographic and analytical research methods, in addition, the mixed approach is applied to obtain a comprehensive context of the problems, carried out through interview techniques carried out with the company's accountant, documentary review and observation of the financial statements that gives rise to the determination of the reasonableness of the assets through their useful life, obsolescence and value in the market, finally, measure the values that are recorded in this account to carry out a risk analysis. So the results obtained show that there are no procedures specified in a manual that details the guidelines to follow for the administration and registration of the accounts and subaccounts of Property, Plant and Equipment that includes $58,899.03 where 67.9% corresponds to vehicles and transportation equipment, 35.5% to machinery and equipment. When carrying out the procedures to calculate the risk level of accumulated depreciation, it was determined that it is moderate, while liquidity has a high probability of negative impact, therefore, it can generate difficulty in immediately converting the assets into cash in the event of an emergency situation.

• Autore principale: Bastidas Crespín, Gladys María (author)
• Natura: bachelorThesis
• Pubblicazione: 2024
• Soggetti: Gestión; Análisis riesgo; Procedimientos; Depreciaciones; Obsolescencia; Contabilidad y Auditoría
• Accesso online: http://dspace.utb.edu.ec/handle/49000/17980