Análisis financiero de la cuenta gastos no deducibles de compañía Verdú S.A., período 2015-2017
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de titulación tiene como objetivo proponer controles financieros y tributarios en los gastos que mejoren la liquidez de la empresa VERDU S.A., durante el período 2015 – 2017, partiendo de la problemática de un incremento del 157% de estos rubros, trayendo consigo afectaciones tanto a la liquidez, como a la rentabilidad de la compañía. Razón la cual se efectuó una investigación de campo bajo la metodología descriptiva que permita obtener el criterio del personal del área contable, a fin de comprender cómo se realiza el manejo de los tributos, especialmente del Impuesto a la Renta, en donde también se observó un incremento del impuesto causado en un 46% aproximadamente. De igual manera, se analizaron los estados financieros para comprender el comportamiento de esta cuenta, con el propósito de cconocer detalladamente el proceso de reconocimiento de estos gastos y de qué forma se puede optimizar los valores para incrementar la eficiencia tributaria. Es así como el trabajo culmina con el planteamiento de cuatro estrategias básicas para mejorar el control del gasto y la toma de decisiones respecto a la carga fiscal.
The objective of this titling work is to propose financial and tax controls on expenses that improve the liquidity of the company VERDU SA, during the period 2015 - 2017, starting from the problem of an increase of 157% of these items, bringing with it effects both the liquidity and the profitability of the company. Reason which a field investigation was carried out under the descriptive methodology that allows to obtain the criterion of the personnel of the accounting area, to understand how the management of the taxes is done, especially of the Income Tax, where a tax increase caused by approximately 46%. Similarly, the financial statements were analyzed to understand the behavior of this account, with the purpose of knowing in detail the process of recognizing these expenses and how to optimize the values to increase tax efficiency. This is how the work culminates with the approach of four basic strategies to improve the control of spending and making decisions regarding the tax burden.
The objective of this titling work is to propose financial and tax controls on expenses that improve the liquidity of the company VERDU SA, during the period 2015 - 2017, starting from the problem of an increase of 157% of these items, bringing with it effects both the liquidity and the profitability of the company. Reason which a field investigation was carried out under the descriptive methodology that allows to obtain the criterion of the personnel of the accounting area, to understand how the management of the taxes is done, especially of the Income Tax, where a tax increase caused by approximately 46%. Similarly, the financial statements were analyzed to understand the behavior of this account, with the purpose of knowing in detail the process of recognizing these expenses and how to optimize the values to increase tax efficiency. This is how the work culminates with the approach of four basic strategies to improve the control of spending and making decisions regarding the tax burden.
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IMPUESTOS, CARGA FISCAL, CULTURA TRIBUTARIA, GASTOS NO DEDUCIBLES