Revaluación de activos fijos y su influencia en la gestión financiera de la empresa Draykorp S.A.C. - Distrito Huamachuco, Año 2020
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Date
2022
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Publisher
Universidad Nacional de Trujillo
Abstract
Este trabajo de investigación tiene por objetivo evidenciar que la revaluación de los activos fijos influye significativamente en la gestión financiera de la empresa Draykorp S.A.C. en el Distrito de Huamachuco en el año 2020, ya que incremento el valor de sus activos, así como en su patrimonio, este incremento es un resultado de un informe pericial de tasación elaborado por un profesional calificado. Durante la realización de este trabajo de investigación que fue de tipo cuantitativo, de nivel descriptivo, se han utilizado técnicas de investigación tales como: entrevistas, cuestionarios y un análisis documental con el propósito de conocer y poder analizar la situación actual de los activos de Draykorp S.A.C.Como resultado de este trabajo de investigación se obtuvo información que señala que al inicio Draykorp S.A.C. valuaba sus activos fijos al costo inicial y no a valores razonables, tal como lo indican las normas contables; así también se obtuvo como resultado después de revaluar los activos fijos de la empresa, los valores de su activo y patrimonio ha tenido un incremento en el estado de situación financiera, no afectando en el estado de resultados. Finalmente, se puede decir que la aplicación de la revaluación de activos fijos influye significativamente en la gestión financiera, siendo así que ahora se puede mostrar la información financiera de Draykorp de una forma razonable y con valores más reales, ahora con mucha más confiabilidad Draykorp S.A.C. podrá hacer una mejor toma de decisiones.
ABSTRACT The objective of this research work is to demonstrate that the application of revaluation of fixed assets significantly influences the financial management of the company Draykorp S.A.C. in Huamachuco in 2020, since the value of its assets as well as its equity increased, this increase was the result of an appraisal report prepared by a qualified professional. During the performance of this research work, which was quantitative, descriptive, research techniques such as: interviews, questionnaires and a documentary analysis have been used in order to know and be able to analyze the current situation of Draykorp's assets SAC As a result of this investigation, information was obtained indicating that at the beginning Draykorp S.A.C. it valued its fixed assets at initial cost and not at fair values, as indicated by accounting standards; Thus, it was also obtained as a result that after applying the revaluation of assets, the value of its assets and equity has had an increase in the statement of financial position, not affecting the statement of income. Finally, it can be said that the application of the revaluation of fixed assets significantly influences the financial statements, being thus now the financial information of Draykorp can be shown in a reasonable way and in accordance with reality, now with much more reliability Draykorp SAC you will be able to make better decisión making.
ABSTRACT The objective of this research work is to demonstrate that the application of revaluation of fixed assets significantly influences the financial management of the company Draykorp S.A.C. in Huamachuco in 2020, since the value of its assets as well as its equity increased, this increase was the result of an appraisal report prepared by a qualified professional. During the performance of this research work, which was quantitative, descriptive, research techniques such as: interviews, questionnaires and a documentary analysis have been used in order to know and be able to analyze the current situation of Draykorp's assets SAC As a result of this investigation, information was obtained indicating that at the beginning Draykorp S.A.C. it valued its fixed assets at initial cost and not at fair values, as indicated by accounting standards; Thus, it was also obtained as a result that after applying the revaluation of assets, the value of its assets and equity has had an increase in the statement of financial position, not affecting the statement of income. Finally, it can be said that the application of the revaluation of fixed assets significantly influences the financial statements, being thus now the financial information of Draykorp can be shown in a reasonable way and in accordance with reality, now with much more reliability Draykorp SAC you will be able to make better decisión making.
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Keywords
Revaluación, Activos fijos, Estados financieros