Análisis del Impacto Financiero y Tributario por el cambio de modelo de negocio de Construcciones Matute Jiménez Construmaji S.A.
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La realización de este estudio de caso se genera a causa de las acciones establecidas por la empresa Construmaji S.A. conocida comercialmente como “Maderas el Bosque”, decidiendo terminar la modalidad de negocio de Franquicias con Construmercado S.A conocido de manera comercial como “Disensa”, con el objetivo de convertirse en una empresa independiente, teniendo la libertad de atraer diversos proveedores para ejecución de sus actividades comerciales.
A inicios del 2018 Construmaji S.A. comienza la transformación de su imagen publicitaria, remodelando la fachada de sus almacenes y realizando algunas estrategias de marketing para ganar la atención de sus clientes y dejar una huella en cada uno de ellos como Maderas el Bosque.
Todos estos cambios realizados sin duda alguna han generado incremento y disminución en la Situación Financiera y Tributaria de la empresa, es por ello que la presente investigación se basa en analizar el Impacto Financiero y Tributario del periodo 2018, mediante métodos comparativos con relación al año 2017 y así determinar las variaciones causadas en ambas ramas aportando un diagnóstico con los resultados más relevantes para que sean planificados y controlados cuidando los recursos económicos de la empresa.
The realization of this case study is generated because of the actions established by the company Construmaji S.A. commercially known as "Maderas el Bosque", deciding to terminate the business model of Franchises with Construmercado SA commercially known as "Disensa", with the aim of becoming an independent company, having the freedom to attract various suppliers to execute their commercial activities. At the beginning of 2018 Construmaji S.A. begins the transformation of its advertising image, remodeling the façade of its warehouses and carrying out some marketing strategies to gain the attention of its customers and leave a mark on each of them as Maderas el Bosque. All these changes have undoubtedly generated an increase and decrease in the financial and tax situation of the company, which is why this research is based on analyzing the Financial and Tax Impact of the 2018 period, using comparative methods in relation to the year 2017 and to determine the variations caused in both branches by providing a diagnosis with the most relevant results so that they are planned and controlled taking care of the economic resources of the company.
The realization of this case study is generated because of the actions established by the company Construmaji S.A. commercially known as "Maderas el Bosque", deciding to terminate the business model of Franchises with Construmercado SA commercially known as "Disensa", with the aim of becoming an independent company, having the freedom to attract various suppliers to execute their commercial activities. At the beginning of 2018 Construmaji S.A. begins the transformation of its advertising image, remodeling the façade of its warehouses and carrying out some marketing strategies to gain the attention of its customers and leave a mark on each of them as Maderas el Bosque. All these changes have undoubtedly generated an increase and decrease in the financial and tax situation of the company, which is why this research is based on analyzing the Financial and Tax Impact of the 2018 period, using comparative methods in relation to the year 2017 and to determine the variations caused in both branches by providing a diagnosis with the most relevant results so that they are planned and controlled taking care of the economic resources of the company.
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IMPACTO, FINANCIERO, TRIBUTARIO, VARIACIONES