Tratamiento contable de la depreciación de propiedad, planta y equipo de la compañía GRUSEPE S.A.

The purpose of this research work is to understand the accounting treatment of the depreciation of property, plant and equipment of the company GRUSEPE S.A. and to check whether there are any problems in the accounting process and in the reasonableness of the information in the financial statements. The main activity of this company is to provide services related to activities carried out in a clinical laboratory; its facilities are located in the city of Babahoyo, at 10 de Agosto and 9 de Noviembre streets. The line of applied research is Accounting Information Management, which consists of analyzing accounting information obtained from business activities summarized in financial statements that are subsequently used by senior executives as support in the organization's decision-making. The descriptive methodology based on research techniques such as observation and interviews with the company's administrative staff was applied. The information from the financial statements and other documentation shows that there is no correct accounting treatment for the depreciation of property, plant and equipment; depreciation expenses have not been correctly accounted for and recorded in the financial reports, which does not allow the actual wear and tear of assets to be seen.

• Egile nagusia: Ocampo Muñoz, Erika Silvana (author)
• Formatua: bachelorThesis
• Argitaratua: 2020
• Gaiak: Contabilidad; Estado financiero; Gasto; organización
• Sarrera elektronikoa: http://dspace.utb.edu.ec/handle/49000/7791