El control de activos fijos y su incidencia en los estados financieros de la empresa Clproyectos, en la ciudad de Ambato, en el año 2013

Abstract

Internal control of fixed assets within the entire organization and whether public or private is of great importance to the economy of it. The development of this degree work contains the administrative and accounting control of fixed assets of the Company CLProyectos., Procedures recurrent or routine activities such as acquisition, receipt, storage, delivery, low, donation, inventory control, accounting and possible activities that also should be monitored. The main objective of this research is to prepare an instructional control of fixed assets, through the use of standards, policies governing financial management control that allows renew the control of assets in an efficient and effective implementation.