Diseño de aplicación de la Nic 41 en activos biológicos de las empresas avícolas
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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Esta investigación presenta la situación actual de la compañías avícolas en la ciudad de Montecristi las que en su mayoría presentan problemas con sus activos biológicos, tomando como objeto de estudio a la empresa Pollito Gordo S.A, respecto a que existen falencias al momento de tratar los activos biológicos, debido a que desconocen y no aplican la NIC 41, la información contable y el proceso no ha sido efectuado de manera correcta, primordialmente por el carecimiento de un manual de procedimientos concretos que guíen y orienten al personal del departamento administrativo, contable - financiero. Por medio de un estudio de campo se revelaron estos errores al momento de contabilizar dichos activos y que los galpones que tienen no son los adecuados para aves de corral.
Es por esto que se propone diseñar una aplicación de la NIC 41 en activos biológicos de las empresas avícolas, para corregir esas falencias que afectan a la empresa; se hará el desarrollo de los pasos que contiene el manual de aplicación para los activos biológicos desde cómo identificarlos correctamente, incluirlos en el plan de cuentas restructurado y por ultimo analizar los índices financieros resultantes con la aplicación del nuevo plan de cuentas en los estados financieros y compararlas con los que se emitieron antiguamente.
This research presents the current situation of the poultry companies in the city of Montecristi, the majority of which present problems with their biological assets, taking as object of study the company Pollito Gordo SA, regarding the existence of shortcomings when treating the assets biological, because they do not know and do not apply IAS 41, the accounting information and the process has not been carried out correctly, primarily due to the lack of a manual of specific procedures to guide and guide the staff of the administrative, accounting - financial department . Through a field study these errors were revealed when accounting for these assets and that the warehouses they have are not suitable for poultry. This is why it is proposed to design an application of IAS 41 in biological assets of poultry companies, to correct those shortcomings that affect the company; the steps in the application manual for biological assets will be developed from how to correctly identify them, include them in the restructured chart of accounts and finally analyze the resulting financial indices with the application of the new chart of accounts in the financial statements and compare them with those that were issued in the past.
This research presents the current situation of the poultry companies in the city of Montecristi, the majority of which present problems with their biological assets, taking as object of study the company Pollito Gordo SA, regarding the existence of shortcomings when treating the assets biological, because they do not know and do not apply IAS 41, the accounting information and the process has not been carried out correctly, primarily due to the lack of a manual of specific procedures to guide and guide the staff of the administrative, accounting - financial department . Through a field study these errors were revealed when accounting for these assets and that the warehouses they have are not suitable for poultry. This is why it is proposed to design an application of IAS 41 in biological assets of poultry companies, to correct those shortcomings that affect the company; the steps in the application manual for biological assets will be developed from how to correctly identify them, include them in the restructured chart of accounts and finally analyze the resulting financial indices with the application of the new chart of accounts in the financial statements and compare them with those that were issued in the past.
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NIC 41, ACTIVOS BIOLÓGICOS, AVÍCOLAS, PLAN DE CUENTAS