El Método de Revalorización de Activos Fijos en el Sector Industrial y su Efecto en la Participación a Trabajadores

Abstract

The purpose of this research is to analyze the effect of using the asset revaluation method (RAF) on the payment of participation to workers and to identify whether companies in the industrial sector of Guayas use this method as a strategy to reduce participation to workers. (PT). The general objective of the research is to determine the level of impact generated by the use of RAF techniques in the payment of participation to employees in companies in the industrial sector of Guayas. The specific objectives are: to identify whether there is a directly proportional connection between the RAF and PT; determine if market percentage using the RAF method; and, analyze the financial structure of the companies before and after implementing the RAF method. The hypothetico-deductive method was used with a type of quantitative correlational research and a non-experimental design, using the simple random probabilistic sampling technique. 89 companies from the industrial sector of the province of Guayas were selected, of which 28 belong to this sector and are located in the city of Guayaquil. The inclusion criterion to be part of the sample was that the same companies had revalued their assets. fixed in the study period (2020-2023), resulting in a single company in the sector that revalued its assets, this being Expalsa Exportadora de Alimentos, so the financial results revolved around this company.