Contabilidad y Auditoría

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Author: search.filters.author.Cela Villacís, Noemí AlejandraSubject: search.filters.subject.IMPORTACIONES

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    El impacto de las salvaguardias a las importaciones en el margen de utilidad en la empresa Importadora Alvarado Vásconez Cía. Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2018-03) Cela Villacís, Noemí Alejandra; DT - Arias Pérez, Mauricio Giovanny
    The present research work has been carried out in the company Importadora Alvarado Vásconez Cía. Ltda., Aims to identify safeguards to imports of parts, parts and accessories of automotive vehicles in order to determine the impact it has had on the profit margin of the products, arises with the main identification of the problem of the company which is the increase in the cost of sales of the products, which is the basis for the research, which originates the search to solve the problem, for the fulfillment of the proposed objectives interviews were conducted for the personnel that work within of the company identifying the products that tax the tariff surcharge with the purpose of knowing its main effects in order to increase or maintain the profit margin desired by the company. The proposal that will solve the problem is the use of a cost methodology based on goals to make a readjustment in the cost of imported products, this will allow the company to increase the profit margin.