Contabilidad y Auditoría

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Subject: search.filters.subject.BEBIDAS ALCOHOLICAS

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    Control de inventarios y la rentabilidad de la Avícola San Francisco S.A
    (2016-10) Pérez Guevara, Deisy Maribel; DT - Salazar Mejía, César Augusto Ambato
    The research work has the primary purpose address the problem detected in it that is "inventory control and profitability in San Francisco Poultry S.A." dedicated to breeding poultry and chicken stripping activities. While clear mind may identify the methodology used for inventory control weaknesses in detecting which carries a mishandling of their inventories. It is intended to provide support for the poultry from the practical point of view for this reason the financial audit of the inventory component and similarly analyze the profitability indicators for solving the object of study of this research work was performed. It is worth mentioning that the proposal to make the financial audit of the inventory component is explained and perform clearly step by step all the phases corresponding to this component as the Avícola does not have an inventory established and adequately controlled with this carting the company not having an adequate return. It is for these reasons that I decided to make this work in order to assess and give an opinion about the profitability in San Francisco Poultry S.A.
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    El impuesto a los consumos especiales y la rentabilidad de las empresas distribuidoras de las bebidas alcohólicas en la provincia de Tungurahua, en el año 2015
    (2016-10) Quispe Villacrés, Cynthia Daniela; DT - Mayorga Morales, Tito Patricio
    The research project seeks to solve the problem caused by changes in the rules of the Tax Special Consumption, related to the declining profitability of the distribution companies Alcoholic Beverages, causing variations in the cost of acquisition by intermediaries. But the main causes identified have been speculations of prices by producers, the appearance of safeguards in effect from 2015 that has been holding back imports as importers have limited per year quota, but this has led mediators readjust their payroll and engaged in the purchase of domestic products. But the market demand do not want to entirely buy products made in the country and go for smuggling at lower cost and reaching the end consumer with a minimum price at which it is sold in liquor stores. The contribution of this subject is to indicate the impact of a progressive tax on imported products and decreased utility companies as well as products and distributors with the help of financial indicators for better understanding and establishing a financial analysis.