(Universidad Tècnica Manabì, 2020)
Macías Álava, Alexandra Monserrate; Macías Soledispa, Sheznarda Sofía; Intriago Mora, Paquisha
Fixed assets have an important patrimonial and financial value for the business, that
is why it is very important to control them correctly. A fixed asset is an asset of the company
that cannot be converted into short-term liquidity and that is normally necessary for the
operation of the company.
The importance of this degree work was aimed at designing a Risk Management
guide, based on the International Standards of Standardization (ISO) 31000 to minimize
losses in the company Memell Construcciones S.A in the city of Portoviejo. This work was
a methodological proposal which was based on a non-experimental study of descriptive
design, which interviewed the manager and carried out 20 surveys to propose a risk
management guide based on it.
In conclusion, the company does not have standards and policies to manage its
tangible fixed assets, so it is done empirically, that is why the creation and updating of its
guidelines was recommended, as well as the application of the risk management guide.