Análisis de la Aplicación del Avalúo de Activos Fijos Tangibles en la Empresa de Comercio Santa Clara.
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Fecha
2013-06-24
Autores
Hernández González, Yudany
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Universidad Central "Marta Abreu" de la Villas
Resumen
La presente investigación centra su estudio en el análisis de la aplicación del Avalúo de Activos Fijos Tangibles, específicamente en la Empresa de Comercio Santa Clara, y demostrar la incidencia del registro y contabilización del avalúo en la situación económica financiera de la entidad.
Dada la problemática de que la mayoría de las empresas no realizan avalúos a los activos fijos cuando estos están totalmente depreciados, por lo que en los resultados económicos no se contabiliza este gasto, el no contabilizar en los gastos la depreciación de los activos fijos ya depreciados, trae como consecuencia que en el resultado de la empresa la utilidad no refleja la realidad, por lo que es necesario depurar los aspectos que puedan deformar este resultado y mostrar la imagen fiel de la situación financiera de la misma.
Con vista a que el tema tratado significa una alternativa para la solución de este problema económico financiero en las empresas que realizan avalúos a sus activos fijos tangibles, se considera la temática abordada de gran actualidad y novedad científica.
The present investigation centers its study in the analysis of the application of the Evaluation of Active Fixed Tangible, specifically in the Company of Trade Santa Clara, and to demonstrate the incidence of the countable registration of the evaluation in the financial economic situation of the entity. Given the problem that most of the companies don't carry out evaluations to the fixed assets when these they are completely depreciated, for what in the economic results this expense is not counted, already not counting in the expenses the depreciation of the fixed assets depreciated, he/she results in that in the result of the company the utility doesn't reflect the reality, for what is necessary to purify the aspects that can deform this result and to show the faithful image of the financial situation of the same one. With view to that the treated topic means an alternative for the solution of this financial economic problem in the companies that carry out evaluations to its tangible fixed assets, it is considered the thematic one approached of great present time and scientific novelty.
The present investigation centers its study in the analysis of the application of the Evaluation of Active Fixed Tangible, specifically in the Company of Trade Santa Clara, and to demonstrate the incidence of the countable registration of the evaluation in the financial economic situation of the entity. Given the problem that most of the companies don't carry out evaluations to the fixed assets when these they are completely depreciated, for what in the economic results this expense is not counted, already not counting in the expenses the depreciation of the fixed assets depreciated, he/she results in that in the result of the company the utility doesn't reflect the reality, for what is necessary to purify the aspects that can deform this result and to show the faithful image of the financial situation of the same one. With view to that the treated topic means an alternative for the solution of this financial economic problem in the companies that carry out evaluations to its tangible fixed assets, it is considered the thematic one approached of great present time and scientific novelty.
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Palabras clave
Activos Fijos, Evaluación Económica