Contabilidad y Auditoría

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    La política de salvaguardia y su impacto en la productividad del sector calzado de la ciudad de Ambato provincia de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Economía, 2016-06) Paredes Andino, Marcelo Javier; DT - Romero Villacres, Washington Humberto
    This research analyzes the effect of fiscal policy (customs safeguard) in the productivity of small and medium enterprises in the footwear sector of the city of Ambato Ecuador, productivity is calculated by the relationship between the sector's revenues (sales) and the use of inputs such as labor, energy, capital, materials and other expenses). To determine the interference of the protectionist policy on productivity has been considered a sample of 333 small and medium footwear enterprises of the city, which by contrast variables is determined that fiscal policy impacts positively on productivity footwear industry through innovation local shoe offering better better quality product at an affordable price, in addition to knowing if a determining factor in the competitiveness of this important province of Tungurahua sector. The research is descriptive because what is intended is to detail specific characteristics in terms of sales volume of these small and medium enterprises.