Método factible de depreciación y su impacto en la rentabilidad del Sindicato Provincial de Choferes profesionales de El Oro.

Abstract

Depreciation within the company is an important item, since its calculation and totality are part of the deductions allowed by current regulations. Within companies, assets are normally handled, over which a control of their useful life must be maintained, and the value that still keeps working within the company, so IAS 16 names important aspects that must be considered when choosing the method and subsequently calculating it. For this case analysis work, we focus on the depreciation specifically of the vehicles operated by the Union's driving school, for which three methods that can be used by the company and that are allowed by law will be applied. The assets and their depreciation are linked to an obligation that the company must maintain and comply with with respect to the presentation in the Financial Statements. Depreciation involves a series of requirements such as maintaining a residual value of the assets at the end of their useful life, forecasting the most feasible method for each occasion, since this is also triggered by a series of studies, such as the use that the asset will have, the residual value that it will maintain at the end of its use, among others that are provided by the company itself, through experts. In this case analysis, there are four chapters, where the first one will focus on the research topic, the objectives to be met and the objective of the study that this research will cover. Chapter II will identify the theoretical and legal bases that govern the depreciation process in the Ecuadorian system, as well as the epistemological approach of this case study. For Chapter III, the information gathering process will be carried out, together with the application of the different depreciation methods that are allowed in the Regulations according to their use and characteristics. To close in Chapter IV the results obtained by each of the methods will be indicated, as well as the corresponding analysis for each case, the results, conclusions and recommendations that are dictated for the company under study.