Sistema de depreciación de la plantación bananera y su impacto en la utilidad de la empresa Palpazfruit SA.

Abstract

This research work exposes the use of depreciation systems for the Banana Plantation asset and its impact on the company's profit. This asset being considered a biological asset; however, its depreciation is carried out as part of Property, plant and equipment according to IAS 16, which determines 3 depreciation methods, which are: Linear, Decreasing and by units of production. While according to the Regulation of the Internal Tax Regime Law, it establishes the maximum percentages of depreciation, this system is known as the legal method, while the accounting technique establishes 2 more methods such as: the double declining balance system and depreciation by sum of digits. Each of these methods obtain depreciation values for each year according to the useful life of the asset and the formulas corresponding to each system and must adjust to the reality and objectives of the organization. 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. In Chapter II, the theoretical references that have been considered from indexed publications with the purpose of giving greater scientific and theoretical rigor to the data presented. With this we will be able to argue based on laws, rules, 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 fulfill the expectations raised in order to demonstrate the entire investigative process, applying the necessary tools so that the results obtained are reliable. In this chapter the calculations of each depreciation system and the impact on the company's profit will be presented. Finally, in chapter IV, after an analysis of the calculations, the results of the research are established in order to make decisions for the benefit of the company.