Contabilidad y Auditoria

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    El sistema de distribución y la rentabilidad en las empresas de distribución de productos de consumo masivo del sector American Park de la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-12) Acosta Manzano, Diana Carolina; DT - Viteri Medina, José Luis
    Systems adaptable to companies marketing consumer products often distribution are unknown therefore this research aims to analyze and verify the influence of distribution systems (conventional, vertical, horizontal and multi-channel) in Profitability Representaciones J. Leonardo Soria C.A.; Industrial y Comercial Castro Ojeda ICCO S.A. which are located in the American Park Sector considering a distribution system is a process of intervention distribution channels e individuals and companies that allow you to place the good or service to the customer. Once completed its investigation it was determined that Representaciones J. Leonardo Soria C.A. applies a Distribution System Vertical has enabled it to maintain satisfactory agreements with suppliers determining prices, promotions and attractive discounts to the client, same way you work with the administrative part, sales force and logistics while Industrial and Comercial Castro Ojeda ICCO S.A. a distribution system does not apply therefore this is reflected in the main accounts of the Company Balances. By primary sources (interview), horizontal and vertical analysis, and profitability indicators consistent results are obtained. Representaciones J. Leonardo Soria C.A. It maintains a feasible economic efficiency through the application and influence of Vertical Distribution System. Industrial y Comercial Castro Ojeda ICCO S.A. has a minimum profitability through accounts such as Other Income and decreases are shown in major accounts such as Sales, Cash and Cash Equivalents and suppliers and an inadequate increase in Trade Accounts Receivable therefore managing a system recommended Vertical distribution manifest itself economically improving the company.