Análisis de las infracciones aduaneras en una exportación de frutas tropicales basadas en el artículo 190 del copci y su incidencia en el comercio exterior Ecuatoriano
Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Este trabajo de titulación hace referencia al análisis de los procesos de exportación de las Frutas Tropicales de la empresa EARTHFRUCTIFERA CIA LTDA, donde damos a conocer los riesgos de incurrir en algunas de Infracciones Aduaneras y que están expuestos todos los operadores de comercio exterior, analizar la forma de protegerse o prevenir dicha infracción en las empresas pertenecientes al GRUPO ANDRADE ANDRADE, el mismo que se suministra a través de las diferentes compañías pertenecientes al grupo trabajando desde el cultivo, su proceso de producción, y luego la transportación de los contenedores hasta la compañía que se dedica a la exportación del producto. Dentro del grupo se mide la propuesta de la implementación del Departamento Lega que apoye con el control y monitoreo de los contenedores con el fin de evitar sanciones futuras, y optimizar el tiempo de entrega, traslado y logística de contenedores desde la planta hasta los terminales portuario asignado. La implementación del Departamento Legal expande los límites de la organización., direccionándonos un plan de optimización de la cadena logística lo cual le permite ahorrar tiempo y dinero a todo el grupo en especial a EARTHFRUCTIFERA CIA LTDA, que es la encargada del proceso operativo en los diferentes tramites. Es importante la inversión en sistemas y en una infraestructura adecuada para el su perfecto funcionamiento del Departamento ya que esto da una mejor perspectiva a la imagen de las empresas que manejan el grupo Andrade Andrade. Se realiza el análisis y diseño de investigación de acuerdo a la metodología de la investigación de Roberto Hernández Sampieri .6ta edición en el cual se identifica la hipótesis de acuerdo a la operalización de las variables de la investigación.
This titration work refers to the analysis of the export processes of the Tropical Fruits of the company EARTHFRUCTIFERA CIA LTDA, where we present the risks of incurring some Customs Infringements and that are exposed all foreign trade operators, analyze the Way of protecting or preventing such infringement in the companies belonging to the ANDRADE ANDRADE GROUP, the same that is supplied through the different companies belonging to the group working from the crop, its production process, and then the transportation of the containers to the company Which is dedicated to the export of the product. Within the group we measure the proposal of the implementation of the Legal Department to support with the control and monitoring of the containers in order to avoid future sanctions, and to optimize the time of delivery, transfer and logistics of containers from the plant to the port terminals Assigned. The implementation of the Legal Department expands the limits of the organization, directing us a plan of optimization of the logistic chain which allows to save time and money to the whole group especially to EARTHFRUCTIFERA CIA LTDA, that is the one in charge of the operative process in the Different procedures. It is important to invest in systems and in a suitable infrastructure for the perfect functioning of the Department since this gives a better perspective to the image of the companies that manage the Andrade Andrade Group. The analysis and design of research is done according to the research methodology of Roberto Hernandez Sampieri 6th edition in which the hypothesis is identified according to the operationalization of the research variables.
This titration work refers to the analysis of the export processes of the Tropical Fruits of the company EARTHFRUCTIFERA CIA LTDA, where we present the risks of incurring some Customs Infringements and that are exposed all foreign trade operators, analyze the Way of protecting or preventing such infringement in the companies belonging to the ANDRADE ANDRADE GROUP, the same that is supplied through the different companies belonging to the group working from the crop, its production process, and then the transportation of the containers to the company Which is dedicated to the export of the product. Within the group we measure the proposal of the implementation of the Legal Department to support with the control and monitoring of the containers in order to avoid future sanctions, and to optimize the time of delivery, transfer and logistics of containers from the plant to the port terminals Assigned. The implementation of the Legal Department expands the limits of the organization, directing us a plan of optimization of the logistic chain which allows to save time and money to the whole group especially to EARTHFRUCTIFERA CIA LTDA, that is the one in charge of the operative process in the Different procedures. It is important to invest in systems and in a suitable infrastructure for the perfect functioning of the Department since this gives a better perspective to the image of the companies that manage the Andrade Andrade Group. The analysis and design of research is done according to the research methodology of Roberto Hernandez Sampieri 6th edition in which the hypothesis is identified according to the operationalization of the research variables.
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INFRACCIÓN ADUANERA, CADENA LOGÍSTICA, COMPETITIVAD, MERCADO