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Los ingresos y su incidencia en la rentabilidad en el Comercial Gemelos Foyain durante el período 2019 al 2021.
| dc.contributor.advisor | Colina Gonzalvo, Lourdes Orlanda | |
| dc.contributor.author | Carrera Segido, Vicenta Mariuxi | |
| dc.date.accessioned | 2022-05-06T15:58:20Z | |
| dc.date.available | 2022-05-06T15:58:20Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11471 | |
| dc.description | Comercial Foyain began its commercial activities on June 25, 1996 with RUC number 1202536940001, under the corporate name of Paguay Amaguaya Eloisa Herlinda. It is an establishment specialized in the retail sale of household appliances in specialized establishments: refrigerators, kitchens, microwave ovens, among others. It is located in the city of Babahoyo on Camilo Ponce and June 5, 1211 and Flores streets. The aforementioned appliances are part of the large stock that the company has. The problem with this case study is that the owner of the commercial does not know the profitability of the establishment, this is due to a lack of information on their income and expenses, they do not have a fund for small expenses called petty cash, which allows them to control small purchases since, if they are not registered, you cannot have control. At the time of the sale, the administrator does not account for said income, he only sells and issues the respective invoice, but no type of accounting event is carried out, which often complicates control and also does not allow the creation of the correct database for the corresponding tax declarations in the Internal Revenue Service (SRI), which may cause sanctions by the tax administration. The line of research will be through the financial, tax and social commitment management subline, the objective is to publicize the income and its impact on profitability in the Gemelos Foyain commercial during the period 2019 to 2021. | es_ES |
| dc.description | Comercial Foyain began its commercial activities on June 25, 1996 with RUC number 1202536940001, under the corporate name of Paguay Amaguaya Eloisa Herlinda. It is an establishment specialized in the retail sale of household appliances in specialized establishments: refrigerators, kitchens, microwave ovens, among others. It is located in the city of Babahoyo on Camilo Ponce and June 5, 1211 and Flores streets. The aforementioned appliances are part of the large stock that the company has. The problem with this case study is that the owner of the commercial does not know the profitability of the establishment, this is due to a lack of information on their income and expenses, they do not have a fund for small expenses called petty cash, which allows them to control small purchases since, if they are not registered, you cannot have control. At the time of the sale, the administrator does not account for said income, he only sells and issues the respective invoice, but no type of accounting event is carried out, which often complicates control and also does not allow the creation of the correct database for the corresponding tax declarations in the Internal Revenue Service (SRI), which may cause sanctions by the tax administration. The line of research will be through the financial, tax and social commitment management subline, the objective is to publicize the income and its impact on profitability in the Gemelos Foyain commercial during the period 2019 to 2021. | es_ES |
| dc.description.abstract | El Comercial Foyain inició sus actividades comerciales el 25 de Junio de 1996 con número de RUC 1202536940001, bajo la razón social de Paguay Amaguaya Eloisa Herlinda. Es un establecimiento especializado en la venta al por menor de electrodomésticos en establecimientos especializados: frigoríficos, cocinas, hornos microondas, entre otros. Está ubicado en la ciudad de Babahoyo en las calles Camilo Ponce y 5 de junio 1211 y Flores. Los electrodomésticos ya mencionados forman parte del gran stock con el que cuenta la empresa. El problema de este caso de estudio es que el propietario del comercial desconoce la rentabilidad del establecimiento, esto se da por falta de información de sus ingresos y sus gastos, no cuenta con un fondo para pequeños gastos llamado caja chica, que permite controlar las pequeñas compras ya que, si no se registran no se puede tener control. Al momento de la venta, el administrador no contabiliza dichos ingresos, solo vende y emite la respectiva factura más no se realiza ningún tipo de hecho contable, lo que muchas veces complica su control y además no permite crear la base de datos correcta parar las correspondientes declaraciones de impuestos en el Servicio de Rentas Internas (SRI), lo que puede ocasionar sanciones por parte de la administración tributaria. La línea de investigación será a través de la sublínea gestión financiera, tributaria y compromiso social, el objetivo es dar a conocer los ingresos y su incidencia en la rentabilidad en el comercial Gemelos Foyain durante el período 2019 al 2021. | es_ES |
| dc.format.extent | 36 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Ingresos | es_ES |
| dc.subject | Incidencia | es_ES |
| dc.subject | Rentabilidad | es_ES |
| dc.subject | Control | es_ES |
| dc.title | Los ingresos y su incidencia en la rentabilidad en el Comercial Gemelos Foyain durante el período 2019 al 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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