Bibliographic citations
Baquerizo, I., Chavez, R. (2023). Maquinarias y equipos totalmente depreciados y su impacto en el costo de producción de la Empresa IMELSA S.A. ubicada en Lima durante el periodo 2022 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/672106
Baquerizo, I., Chavez, R. Maquinarias y equipos totalmente depreciados y su impacto en el costo de producción de la Empresa IMELSA S.A. ubicada en Lima durante el periodo 2022 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/672106
@misc{sunedu/3597609,
title = "Maquinarias y equipos totalmente depreciados y su impacto en el costo de producción de la Empresa IMELSA S.A. ubicada en Lima durante el periodo 2022",
author = "Chavez Gomez, Raquel",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The objective of this work is to identify fully depreciated machinery and equipment and analyze their financial impact on the production costs of the company Imelsa, located in Lima, during the year 2022. The use of fully depreciated assets that are still in operation but are not included in the calculation of production costs can create a distortion in the production cost. Research reveals that fully depreciated assets have a significant impact on the profitability and financial indicators of the company, which affects its competitiveness in the market. To address this issue, the revaluation of assets is proposed, an approach that would allow for a more accurate assessment of depreciated machinery and equipment. This revaluation will not only contribute to making more informed decisions but also optimize asset management and improve production efficiency. Furthermore, this work is based on a qualitative approach, using interviews as the primary method of data collection. In summary, the research concludes that asset revaluation is the most suitable option when dealing with fully depreciated assets that play an integral role in the production process. This enables the calculation of an accurate production cost, thereby facilitating more informed and strategic decision-making.
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