Perspectivas de la revalorización de maquinaria pesada tipo caminero en la empresa “Multi servicio de talleres”: procedimientos y efectos.

Abstract

The present investigation is oriented in finding out and finding what would be the most appropriate way to apply a revaluation to property, plant and equipment; In the present study we find the case that focuses on studying the revaluation of fixed assets by applying to heavy machinery type road, so that the appropriate accounting treatment can be established. It should be emphasized that within our country there are no in-depth studies where they analyze the management of the revaluation of the property plant and equipment, that is why this is focused on investigating in a more thorough way the treatment to which the fixed assets would be received, the fact where the unknowns arise that there is a feasibility when the mass is applied. Within our field there is a low level of knowledge about accounting treatments when implementing a revaluation of fixed assets, due to the lack of knowledge that exists, it does not allow us to have the appropriate advice to access to know the real value of the asset. The study is focused on analyzing the accounting policies established by the company to execute the records of the plant and equipment property, in this way the study of the application of the revaluation will allow to obtain perspectives of the influence of the revaluation that would be presented in the states Company financial. The knowledge deficit causes companies not to properly address the account at the time of registration, therefore the spare parts and / or fundamental parts for heavy machinery type road could not be accounted for accurately, there would be doubt between registering them as an expense or as a cost since it would be part of the execution of the economic activity. As for the accounting management that companies generally maintain, they are not being properly applied or in turn are not being adequately advised, therefore this research aims to analyze the accounting policies that lead to the revaluation of fixed assets referring to the information obtained in the course of it, to obtain greater productivity of the company, which will be reflected in the financial statements. There are several models of revaluation of property, plant and equipment that can be applied, for the respective execution of the revaluation model, one must first consider what type of asset is to be revalued, since its application is addressed according to the good to be evaluated. Considering that when applying a revaluation to the property plant and equipment will allow to obtain two aspects, within which the positive aspect is considered when the revaluation positively affects the asset, which will be reflected towards the surplus of the asset, and the negative aspect, this would be obtained when the revaluation affects the value of the property, plant and equipment, which would cause a deficit in it, the study of the revaluation and the aspects that would be obtained after its application can be reflected mainly in the assets and assets of the company.