Sistema de depreciacion basado en la actividad del activo fijo productivo para el sector camaronero.

Abstract

This research work refers to the use of depreciation by the accelerated method, considering the estimated working hours issued by the supplier for each fixed asset used in the agricultural sector. This procedure allows measuring with greater accuracy the cost for this concept that can be used as a deductible expense in the income tax return and therefore be timelier when making decisions for new investments in the equipment required in the production of the shrimp sector. In Chapter I, the basic aspects of the research are considered, such as the object, justification and objectives that guide its actions for the development of the problem. The object of study considered for this research are the shrimp companies in the Santa Rosa canton where viable and reasonable information will be obtained on how they carry out the treatment of depreciation for their fixed assets. Also, we will know what has been the development of the shrimp sector from its beginnings to the present, then we will justify the investigation of the theory with the reality to be able to raise the objectives in relation to the problem of the investigation. In Chapter II, the theoretical references that have been considered from indexed publications in order to give greater scientific and theoretical rigor to the data presented. With this we will be able to argue on the basis of laws, norms, regulations and other legal instruments so that the research is supported by a good legal framework. In Chapter III, there is the methodology that has been used precisely to comply with the expectations raised with the purpose of evidencing the whole research process, applying the necessary tools so that the results obtained are reliable. This leads to the development of the problem using the necessary research methods that allow the application of a depreciation method that is accelerated by the tax administration. The development of the research is feasible as long as it finds the support of the entities of the shrimp sector, because accounting data will be obtained to perform the calculations of the accelerated depreciation method and the results obtained in the first instance can be compared. The application of a new depreciation methodology in the shrimp sector companies will show that there are new alternatives to know the real wear and tear of the assets and to be able to make good decisions. On other occasions there are companies that continue to depreciate their fixed assets without knowing that they are no longer in their place of work or that their useful life in the field has ended. Finally, in Chapter IV, the results show that there is a considerable difference in the use of the percentages estimated by the tax administration through its Regulation to the Internal Tax Regime Organization Law and therefore requires a specific analysis of each company to consider which of them best suits its needs. That is why the appropriate depreciation methods should always be used in relation to the laws, regulations, standards or other legal framework stipulated in our country or that governs worldwide. Sometimes there are companies in the shrimp sector that continue to depreciate their fixed assets without knowing that they are no longer operational due to lack of communication or information provided within the entity.