Diseño de un procedimiento contable para activos biológicos en la finca León
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Una de las principales actividades de la Finca León es la actividad agrícola por ello el fin de este trabajo es brindar procedimientos, fundamentos teóricos para que se pueda realizar las valoraciones de los activos biológicos en los registros que lleva el establecimiento para brindarle una mejora al proceso contable. El principal objetivo es dar lineamientos de que como realizar estas operaciones basados en la normas establecidas para estos casos como lo es la NIC 41 para que se pueda reflejar la información eficiente para la presentación en sus estados financieros y consecuentemente las actividades sean regularizadas para el bienestar de la Finca León y tomar en cuenta el alcance de esta NIC 41. Conforme a las normas establecidas a Finca deberá realizar las valoraciones y registros respectivos de los activos biológicos pero se debe cumplir parámetros como estos deben generar réditos económicos para la Finca tomando en cuenta el método con mayor fiabilidad que es a valor razonable. Se concluye que una vez tomado en consideración estos procedimientos para los activos biológicos se verá reflejada una mejora en el proceso contable para el beneficio de los trabajadores, administrador ya que de esta manera se lleva un correcto uso de la información para posteriores toma de decisiones con el fin de lograr los objetivos planteados
One of the main activities of the FINCA LEÓN is the farm therefore the purpose of this work is to provide procedures, theoretical grounds that valuations of biological assets can be in records that carries the establishment to provide an improvement to the accounting process. The main objective is to give guidelines to how to perform these operations based on the rules laid down for these cases as it is the NIC 41 for efficient information can reflect for submission in its financial statements and consequently the activities be regularized for the well-being of the Finca León and take into account the scope of this NIC 41. In accordance with the rules laid down to farm make estimations and respective records of biological assets but parameters must be met like these should generate economic returns to the farm taking into account the method with increased reliability which is at fair value. It is concluded that once taken into consideration these procedures for biological assets will be reflected in the accounting process improvement for the benefit of workers, administrator since this way takes a correct use of the information to further take decisions in order to achieve the objectives set.
One of the main activities of the FINCA LEÓN is the farm therefore the purpose of this work is to provide procedures, theoretical grounds that valuations of biological assets can be in records that carries the establishment to provide an improvement to the accounting process. The main objective is to give guidelines to how to perform these operations based on the rules laid down for these cases as it is the NIC 41 for efficient information can reflect for submission in its financial statements and consequently the activities be regularized for the well-being of the Finca León and take into account the scope of this NIC 41. In accordance with the rules laid down to farm make estimations and respective records of biological assets but parameters must be met like these should generate economic returns to the farm taking into account the method with increased reliability which is at fair value. It is concluded that once taken into consideration these procedures for biological assets will be reflected in the accounting process improvement for the benefit of workers, administrator since this way takes a correct use of the information to further take decisions in order to achieve the objectives set.
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PROCEDIMIENTO, PROCESO CONTABLE, NIC 41, ACTIVOS BIOLOGICOS