Aplicación de arrendamiento financiero y su repercusión económica en la empresa ABC
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación tiene como objetivo general determinar los procesos para mejorar la
operatividad de la empresa por medio de una correcta aplicación del arrendamiento financiero en
la empresa ABC y su repercusión económica, el objeto de estudio se encuentra ubicado en la
ciudad de Guayaquil con veinte años de trayectoria en el mercado constructor, sin embargo, esta
requiere maquinarias necesarias para el giro normal de su negocio, la construcción. La Niif 16,
hace referencia al arrendamiento, así como la forma en que debe contabilizarse el arrendamiento
financiero, siendo la finalidad de reflejar en los estados financieros, además, esta normativa
contable fue la base para elaborar el presente tema. La metodología aplicada fue el enfoque
cuantitativo, además de los métodos de campo y descriptivo, del mismo modo la técnica de
encuesta. La recolección y análisis de los datos obtenidos con el personal relacionado con la
problemática permitió comprobar la hipótesis. La propuesta tuvo por objetivo describir los
procesos contables, tratamiento inicial y posterior del arrendamiento financiero, enfocada en
obtener unos recursos tangibles sin que este afecte la liquidez de la empresa, a la vez poder
aplicar los beneficios en la declaración de impuestos por la cancelación de los cánones y opción
de compra al finalizar el contrato.
The present investigation has like general objective to determine the processes to improve the operation of the company by means of a correct application of the financial lease in the ABC company and its economic affectation, the object of study is located in the city of Guayaquil with twenty years of trajectory in the constructor market, nevertheless, this requires necessary machineries for the normal turn of its business, the construction. IFRS 16, refers to the lease, as well as the way in which the financial lease should be accounted for, with the purpose of reflecting in the financial statements, in addition, this accounting standard was the basis to elaborate the present topic. The applied methodology was the quantitative approach, in addition to the field and descriptive methods, in the same way the survey technique. The collection and analysis of the data obtained with the personnel related to the problem made it possible to verify the hypothesis. The purpose of the proposal was to describe the accounting processes, initial and subsequent treatment of the financial leasing, focused on obtaining tangible resources without affecting the liquidity of the company, at the same time being able to apply the benefits in the tax declaration for the cancellation and purchase option at the end of the contract
The present investigation has like general objective to determine the processes to improve the operation of the company by means of a correct application of the financial lease in the ABC company and its economic affectation, the object of study is located in the city of Guayaquil with twenty years of trajectory in the constructor market, nevertheless, this requires necessary machineries for the normal turn of its business, the construction. IFRS 16, refers to the lease, as well as the way in which the financial lease should be accounted for, with the purpose of reflecting in the financial statements, in addition, this accounting standard was the basis to elaborate the present topic. The applied methodology was the quantitative approach, in addition to the field and descriptive methods, in the same way the survey technique. The collection and analysis of the data obtained with the personnel related to the problem made it possible to verify the hypothesis. The purpose of the proposal was to describe the accounting processes, initial and subsequent treatment of the financial leasing, focused on obtaining tangible resources without affecting the liquidity of the company, at the same time being able to apply the benefits in the tax declaration for the cancellation and purchase option at the end of the contract
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NIIF 16, ARRENDAMIENTO, CONTABILIZACION, LIQUIDEZ