Revisión de la propiedad, planta y equipo aplicada a la Pymes Cellshop S.A.
Fecha
2018
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Cellshop S.A. es una Pymes constituida en el año 1999. La principal actividad de la
empresa es la compra y venta al por mayor y menor de equipos electrónicos y de
comunicación, que la convierte en una de las empresas pioneras en el ámbito de
telecomunicaciones en el país. La entidad cuenta con PPE que tiene un valor significativo en
el total de activos de la compañía, de allí la importancia de una revisión minuciosa de esta
parte de la institución. La poca aplicación del manual de control interno que rige los
procesos de la PPE dentro de la empresa Cellshop S.A., así como la diferencias de criterios al
momento del reconocimiento y contabilización de estos bienes se constituyeron en la base
fundamental para la preparación y presentación del presente proyecto de tesis de grado, esta
propuesta fue presentada a la gerencia de la entidad quien al conocer los alcances y
beneficios de este proyecto no dudó en apoyar la iniciativa, ya que los resultados de la
aplicación adecuada de las normas contables vigentes y un manual de procedimientos acorde
a las necesidades de la empresa, ayudarán no solo a mejorar áreas de contabilidad y bodegas,
sino también a la consecución de los objetivos planteados, la correcta y oportuna toma de
decisiones sobre cada uno de los bienes operativos de la institución.
Cellshop S.A. is a Pymes established in 1999. The main activity of the company is the purchase and sale of wholesale and retail electronic equipment and communication, which makes it one of the pioneers in the field of telecommunications in the country . The entity has PPE that has a significant value in the total assets of the company, hence the importance of a thorough review of this part of the institution. The limited application of the internal control manual that governs the PPE processes within the company Cellshop SA, as well as the differences of criteria at the time of the recognition and accounting of these goods, constituted the fundamental basis for the preparation and presentation of this thesis project, this proposal was presented to the management of the entity who upon knowing the scope and benefits of this project did not hesitate to support the initiative, as the results of the proper application of current accounting standards and a manual of Procedures according to the needs of the company, will help not only to improve areas of accounting and warehouses, but also to achieve the objectives set, the correct and timely decision making on each of the operational assets of the institution.
Cellshop S.A. is a Pymes established in 1999. The main activity of the company is the purchase and sale of wholesale and retail electronic equipment and communication, which makes it one of the pioneers in the field of telecommunications in the country . The entity has PPE that has a significant value in the total assets of the company, hence the importance of a thorough review of this part of the institution. The limited application of the internal control manual that governs the PPE processes within the company Cellshop SA, as well as the differences of criteria at the time of the recognition and accounting of these goods, constituted the fundamental basis for the preparation and presentation of this thesis project, this proposal was presented to the management of the entity who upon knowing the scope and benefits of this project did not hesitate to support the initiative, as the results of the proper application of current accounting standards and a manual of Procedures according to the needs of the company, will help not only to improve areas of accounting and warehouses, but also to achieve the objectives set, the correct and timely decision making on each of the operational assets of the institution.
Descripción
Palabras clave
PPE, CONTROL INTERNO, PROCESOS, MANUALES