COMERCIO INTERNACIONAL
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COMERCIO INTERNACIONAL
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Item Open Access Propuesta de un modelo de gestión para la administración y control de propiedad, planta y equipo en la empresa matriz de seguridad y confiabilidad C.E.S.E.P CIA. LTDA, en la ciudad de Ibarra(Pontificia Universidad Católica del Ecuador Sede Ibarra, 2019-07) Narváez Jurado, Virginia AdelaiThe present work of investigation a model of management has as aim propose for the administration and control of property, plant and equipment by means of an analysis of the countable treatment, the process identification of internal control as the risk to which there is subject the property, plant and equipment of the parent company C.E.S.E.P CÍA LTDA of Ibarra's city. What he has carried to the development of the condition of the art in the first paragraph, which approaches subject matter related to the countable regulations for the treatment of the property, plant and I equip to that the medium company is subject in the country as in the international regulation, the definition of internal control, the offers of the of integration frame COSO III and the good practices of internal control for property, plant and equipment are topics that also are approached in this paragraph, with the aim to give fulfillment to the aims raised in the present investigation. For the development of the present investigation one used two methods deductively and statistically that allow to depart from theoretical concepts and to analyze information of quantitative and qualitative form to interpret the information obtained across instruments of investigation that allowed to analyze the problematics studied in the company C.E.S.E.P CIA LTDA the one that originated for the growth that it crossed in the last years, causing the ignorance, lack of an effective control and management on his property, plant and equipment. For what the offer establishes processes framed to the countable regulation and limits established by the frame integrated COSO III as policies of control that allow an effective internal control on property, plant and equipment.