Bibliographic citations
Lozano, R., Marin, D. (2021). Valuación de Activos y su relación con la Gestión Contable en la Municipalidad Distrital de Juan Guerra, año 2019 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4946
Lozano, R., Marin, D. Valuación de Activos y su relación con la Gestión Contable en la Municipalidad Distrital de Juan Guerra, año 2019 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4946
@misc{renati/1057130,
title = "Valuación de Activos y su relación con la Gestión Contable en la Municipalidad Distrital de Juan Guerra, año 2019",
author = "Marin Chujutalli , Diego Emiliano",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The thesis entitled "Asset Valuation and its relationship with Accounting Management in the District Municipality of Juan Guerra, year 2019", basic research, correlational descriptive level, non-experimental design, having as population all related administrative, accounting and financial elements with the valuation of assets and the accounting management of the District Municipality of Juan Guerra for the period 2019 and 12 municipal workers, applying the survey technique and the documentary analysis and the instruments the survey questionnaire the document analysis sheet. It presents as results, the level of application of asset valuation processes is regular with 53.0% for Regular, and for its dimensions D1: Regulatory application with a value of 59.5% and D2: Administrative processes with 46.2%, where the amounts of Assets in the financial statements do not reflect reality, and asset revaluation criteria are not applied either; and the level of application of accounting management in the, is regular with 52.6%, and for its dimensions D1: Accounting elements with 57.3% and D2: Compliance logistics with 54.2%. It concludes that there is a direct and significant relationship between the valuation of assets with Accounting Management in the District Municipality of Juan Guerra, year 2019, where the Rho de Spearman statistic shows a value of 0.701, and the bilateral significance of 0.00.
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