Estudio de factibilidad para la implementación de una empresa de asesoría contable y tributaria Parroquia Virgen de Fátima Yaguachi
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Fecha
2021
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación trata de un estudio de factibilidad para la creación de una empresa de asesoría contable y tributaria en la Parroquia Virgen de Fátima del cantón Yaguachi, con el fin de brindar un asesoramiento oportuno, ágil y eficiente a los microempresarios del sector.
Se puede observar que existe mucho desconocimiento de los microempresarios en lo referente a la administración contable del negocio y sobre todo en el área tributaria, lo que ha causado pagar grandes sumas de dinero concerniente a multas al Servicio de Rentas Internas por la mala administración de sus obligaciones tributarias. Por tal motivo se propone crear una empresa que ayude a satisfacer los requerimientos de asesoría contable y tributaria a los microempresarios.
Cabe destacar que no existe ninguna empresa que ofrezca el servicio de asesoría contable y tributaria convirtiéndose en la primera y única del sector, esto se pudo identificar través de las encuestas realizadas a los microempresarios.
Para demostrar si el proyecto es rentable y viable se utilizaron técnicas y métodos de análisis de inversión como el VAN y TIR, en donde se presenta la factibilidad de la inversión propuesta. Además, se establece el presupuesto de inversión que requiere la infraestructura y equipos para el desarrollo del proyecto.
Para concluir se pudo establecer que el proyecto es rentable permitiendo el desarrollo microempresarial de la Parroquia y a través del estudio técnico se determinó la macro y micro localización, estableciendo a la empresa en el centro de la Parroquia por considerarse una zona comercial.
This research work deals with a feasibility study for the creation of an accounting and tax consultancy company in the parish of Virgen de Fátima in the canton of Yaguachi, with the aim of providing timely, agile and efficient advice to micro-entrepreneurs in the sector. It has been observed that there is a great lack of knowledge on the part of the micro-entrepreneurs regarding the accounting administration of the business and especially in the tax area, which has caused them to pay large sums of money in fines to the SRI for the poor administration of their tax obligations. For this reason, it is proposed that a company be created to help meet the accounting and tax consultancy requirements of micro-entrepreneurs. It should be noted that there is no other company offering accounting and tax advisory services, making it the first and only one in the sector, as identified through surveys and interviews with microentrepreneurs. To demonstrate whether the project is profitable and viable, investment analysis techniques and methods such as NPV and IRR were used to present the viability of the proposed investment. In addition, the investment budget necessary for the infrastructure and equipment for the development of the project is established. To conclude, it was established that the project is profitable, allowing the micro-enterprise development of the parish, and through the technical study the macro and micro location was determined, establishing the company in the centre of the parish as it is considered a commercial area.
This research work deals with a feasibility study for the creation of an accounting and tax consultancy company in the parish of Virgen de Fátima in the canton of Yaguachi, with the aim of providing timely, agile and efficient advice to micro-entrepreneurs in the sector. It has been observed that there is a great lack of knowledge on the part of the micro-entrepreneurs regarding the accounting administration of the business and especially in the tax area, which has caused them to pay large sums of money in fines to the SRI for the poor administration of their tax obligations. For this reason, it is proposed that a company be created to help meet the accounting and tax consultancy requirements of micro-entrepreneurs. It should be noted that there is no other company offering accounting and tax advisory services, making it the first and only one in the sector, as identified through surveys and interviews with microentrepreneurs. To demonstrate whether the project is profitable and viable, investment analysis techniques and methods such as NPV and IRR were used to present the viability of the proposed investment. In addition, the investment budget necessary for the infrastructure and equipment for the development of the project is established. To conclude, it was established that the project is profitable, allowing the micro-enterprise development of the parish, and through the technical study the macro and micro location was determined, establishing the company in the centre of the parish as it is considered a commercial area.
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Palabras clave
MICROEMPRESAS, CULTURA TRIBUTARIA, CONTABILIDAD, ASESOR TRIBUTARIO
Citación
APA