Propuesta de aplicación NIC 17 como alternativa de generación de valor en la empresa Induglob S.A.
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El hecho de adquirir más activos fijos no siempre resulta rentable cuando de realizar análisis financieros al final del periodo se refiere. La literatura contable indica que a mayor cantidad de activos fijos se tenga, se deberá contar con estrictos controles administrativos, operativos, etc., para tener éxito en la interpretación de la NIC 16 en toda su extensión y en la NIC 36, cuando de deterioros en los activos se refiere, la empresa será Indublog dedicada a la producción y comercialización de electrodomésticos para el hogar. Se desarrollará como solución, una Propuesta de aplicación NIC 17 como alternativa de Generación de Valor en la empresa INDUGLOB S.A. El objetivo es Diseñar una propuesta de aplicación NIC 17, como parte de la generación de valor en los procesos de producción de INDUGLOB S.A. La metodología a usar será el tipo cuantitativo la cual, permitirá obtener información. La técnica que se usará como herraienta será la entrevista, sirigida a las personas pertinentes. Como conclusion temenos que la NIC 17 ofrece en sus artículos e incisos, los mecanismos necesarios para que mediante el arrendamiento, estos pequeños y medianos empresarios puedan apostar por la adquisición de activos fijos tangibles ya sea en el mediano o largo plazo. Se recomienda que deben tener presente las ventajas y desventajas que tiene la aplicación de la NIC 17 como una vía o método de minimizar los gastos y costos, mejorar la liquidez de la organización mediante el uso óptimo de los activos con los cuales cuenta.
Acquiring more fixed assets is not always profitable when performing financial analysis at the end of the period. The accounting literature indicates that the greater number of fixed assets is held, it must have strict administrative controls, operations, etc., to be successful in the interpretation of IAS 16 in its entirety and in IAS 36, when impairments In the assets referred to, the company will be Indublog dedicated to the production and marketing of home appliances. A NIC 17 Application Proposal will be developed as an alternative to Value Generation in the company INDUGLOB S.A. The objective is to design an application proposal NIC 17, as part of the generation of value in the production processes of INDUGLOB S.A. The methodology to be used will be the quantitative type which will allow obtaining information. The technique that will be used as a tool will be the interview, provided to the relevant persons. As a conclusion, we fear that IAS 17 offers in its articles and subsections, the necessary mechanisms so that through leasing, these small and medium-sized entrepreneurs can bet on the acquisition of tangible fixed assets in the medium or long term. It is recommended that they should bear in mind the advantages and disadvantages of the application of IAS 17 as a way or method to minimize costs and expenses, improve the liquidity of the organization through the optimal use of the assets with which it has.
Acquiring more fixed assets is not always profitable when performing financial analysis at the end of the period. The accounting literature indicates that the greater number of fixed assets is held, it must have strict administrative controls, operations, etc., to be successful in the interpretation of IAS 16 in its entirety and in IAS 36, when impairments In the assets referred to, the company will be Indublog dedicated to the production and marketing of home appliances. A NIC 17 Application Proposal will be developed as an alternative to Value Generation in the company INDUGLOB S.A. The objective is to design an application proposal NIC 17, as part of the generation of value in the production processes of INDUGLOB S.A. The methodology to be used will be the quantitative type which will allow obtaining information. The technique that will be used as a tool will be the interview, provided to the relevant persons. As a conclusion, we fear that IAS 17 offers in its articles and subsections, the necessary mechanisms so that through leasing, these small and medium-sized entrepreneurs can bet on the acquisition of tangible fixed assets in the medium or long term. It is recommended that they should bear in mind the advantages and disadvantages of the application of IAS 17 as a way or method to minimize costs and expenses, improve the liquidity of the organization through the optimal use of the assets with which it has.
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ACTIVOS, ARRENDAMIENTO, VALORACION, CONTROL