Análisis del manejo integral de propiedad, planta y equipo con aplicación a las normas técnicas de contabilidad gubernamental de conformidad con el acuerdo ministerial N° 067, en la Empresa Pública Municipal de Movilidad, Tránsito y Transporte de Cuenca (EMOV-EP) en el periodo 2019

Abstract

The present Project is focused in a property, plant and equipment assets analysis form Empresa Pública Municipal de Movilidad, Tránsito y Transporte de Cuenca, to the purpose of providing reliable and real information, by determining the physical existence of the assets that make up this group and checking the balances presented in financial staments. The mixed approach was used to the study, linking quantitative information analysis about the accounting balances and qualitative to describe the most relevant procedures of propriety, plant and equipment. Thereby, from the analysis carried out it can be seen the real relevance of asset’s group of propriety, plant and equipment in the financial statements .As a result the existence of errors or omissions in the calculation of depreciation values , shortcomings found in low, classification and donation. Also, deficiencies in administration and control of assets. Finally, the impact generated by the drawbacks found in the data analyzed in relation to the results of the financial statements. Allowing to improve asset management by providing a real and value information