Levantamiento y actualización de los activos fijos de larga duración, en la Empresa Eléctrica Riobamba S.A., año 2014.

Abstract

This paper is about the construction and updating of long-term capital assets in Empresa Eléctrica Riobamba S.A., 2014. During the last years, the Empresa Eléctrica Riobamba S.A. has had an increase in the electricity service in almost all its concession area, except the areas which require high investment because of the geographical location for the implementation of electrification works; due to this development the enterprise had to acquire personal property and equipment to satisfy the demand for electricity and offer a quality service, however the main problem is deterioration, equipment loss and obsolescence of the furniture and assets due to lack of physical control, maintenance and enterprise data base updating. This research was qualitative based on direct observation by making inventories, surveys directed to administrative, financial and operational staff. The proposal is primarily conducted to administrative and financial activities in Empresa Eléctrica Riobamba S.A.; the final result is a detailed undated report of the labeled assets, models and areas where are located.