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Estudio comparativo de ingresos y gastos en el Comercial Romero Hinojosa María Ana de la ciudad de Babahoyo provincia de Los Ríos en el periodo 2020 – 2021.
| dc.contributor.advisor | Garofalo Velasco, Darli Agnelio. | |
| dc.contributor.author | Olvera Reyes, Sofia Gabriela | |
| dc.date.accessioned | 2022-10-14T21:38:16Z | |
| dc.date.available | 2022-10-14T21:38:16Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12825 | |
| dc.description | This case study allows verifying and analyzing the income and expenses of the fiscal period 2020 and 2021 of the commercial Romero Hinojosa María Ana, also known by its commercial name "Tienda Anita" this is the commercial name assigned by its owner despite the fact that it does not appear in the single taxpayer registry, which is located in the city of Babahoyo whose commercial activity is the sale of basic necessities and various other types of products for the entire Babahoyo community. Within the Anita store there were many situations that led to a decrease in its financial statements precisely between its income, costs and expenses and through the horizontal analysis of the income statement and the financial ratios it was possible to know the current state of the business. In the year 2021 problems arose due to various situations; The first is the insecurity suffered in the premises, in addition to a closure for not issuing sales receipts, in addition to also suffering damage due to the strike of farmers and indigenous people, which led to the commercial ending with great losses in the fiscal period. The work developed is framed in the financial, tax and social commitment management research subline of the Technical University of Babahoyo, from which a comparative study of the company's income and expenses in the fiscal periods 2020 and 2021 is carried out. | es_ES |
| dc.description | This case study allows verifying and analyzing the income and expenses of the fiscal period 2020 and 2021 of the commercial Romero Hinojosa María Ana, also known by its commercial name "Tienda Anita" this is the commercial name assigned by its owner despite the fact that it does not appear in the single taxpayer registry, which is located in the city of Babahoyo whose commercial activity is the sale of basic necessities and various other types of products for the entire Babahoyo community. Within the Anita store there were many situations that led to a decrease in its financial statements precisely between its income, costs and expenses and through the horizontal analysis of the income statement and the financial ratios it was possible to know the current state of the business. In the year 2021 problems arose due to various situations; The first is the insecurity suffered in the premises, in addition to a closure for not issuing sales receipts, in addition to also suffering damage due to the strike of farmers and indigenous people, which led to the commercial ending with great losses in the fiscal period. The work developed is framed in the financial, tax and social commitment management research subline of the Technical University of Babahoyo, from which a comparative study of the company's income and expenses in the fiscal periods 2020 and 2021 is carried out. | es_ES |
| dc.description.abstract | El presente estudio de caso permite verificar y analizar los ingresos y gastos del periodo fiscal 2020 y 2021 del comercial Romero Hinojosa María Ana también conocido con su nombre comercial “Tienda Anita” este es el nombre comercial asignado por su propietaria a pesar de que no consta en el registro único de contribuyente, el cual está ubicado en la ciudad de Babahoyo cuya actividad comercial es la venta de productos de primera necesidad y varios otros tipos de productos para toda la comunidad Babahoyense. Dentro de la tienda Anita existieron muchas situaciones que dieron lugar a la disminución en sus estados financieros precisamente entre sus ingresos, costos y gastos y mediante el análisis horizontal del estado de resultado y las razones financieras se pudo conocer el estado actual del negocio. En el año 2021 surgieron problemas debido a diversas situaciones; la primera es la inseguridad sufrida en el local, además de una clausura por no emitir comprobantes de venta, además de también sufrir estragos por el paro de agricultores e indígenas, lo cual llevaron a que el comercial termine con grandes pérdidas en el periodo fiscal. El trabajo desarrollado está enmarcado en la sub línea de investigación gestión financiera, tributaria y compromiso social de la Universidad Técnica de Babahoyo, del que se realiza un estudio comparativo de los ingresos y gastos de la empresa en los períodos fiscales 2020 y 2021. | es_ES |
| dc.format.extent | 35 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 | Gastos | es_ES |
| dc.subject | Estados Financieros | es_ES |
| dc.subject | Pérdidas y Ganancias | es_ES |
| dc.title | Estudio comparativo de ingresos y gastos en el Comercial Romero Hinojosa María Ana de la ciudad de Babahoyo provincia de Los Ríos en el periodo 2020 – 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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