Citas bibligráficas
Huarilloclla, A., (2022). Revaluación de activos fijos y su influencia en la gestión financiera de la empresa Draykorp S.A.C. - Distrito Huamachuco, Año 2020 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/16656
Huarilloclla, A., Revaluación de activos fijos y su influencia en la gestión financiera de la empresa Draykorp S.A.C. - Distrito Huamachuco, Año 2020 []. PE: Universidad Nacional de Trujillo; 2022. https://hdl.handle.net/20.500.14414/16656
@misc{renati/1051131,
title = "Revaluación de activos fijos y su influencia en la gestión financiera de la empresa Draykorp S.A.C. - Distrito Huamachuco, Año 2020",
author = "Huarilloclla Huarilloclla, Ana Lisbet",
publisher = "Universidad Nacional de Trujillo",
year = "2022"
}
ABSTRACT The objective of this research work is to demonstrate that the application of revaluation of fixed assets significantly influences the financial management of the company Draykorp S.A.C. in Huamachuco in 2020, since the value of its assets as well as its equity increased, this increase was the result of an appraisal report prepared by a qualified professional. During the performance of this research work, which was quantitative, descriptive, research techniques such as: interviews, questionnaires and a documentary analysis have been used in order to know and be able to analyze the current situation of Draykorp's assets SAC As a result of this investigation, information was obtained indicating that at the beginning Draykorp S.A.C. it valued its fixed assets at initial cost and not at fair values, as indicated by accounting standards; Thus, it was also obtained as a result that after applying the revaluation of assets, the value of its assets and equity has had an increase in the statement of financial position, not affecting the statement of income. Finally, it can be said that the application of the revaluation of fixed assets significantly influences the financial statements, being thus now the financial information of Draykorp can be shown in a reasonable way and in accordance with reality, now with much more reliability Draykorp SAC you will be able to make better decisión making.
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