Tratamiento contable y tributario de los costos de producción aplicados en las empresas constructoras extranjeras

The existence of capital building companies and multinational presence has become a daily life, because this sector has a high economic relevance. That is why each State, as the source of contracts for this sector, seeks to establish legislation that, in conjunction with accounting rules protect their interests. In this regard, this work was in a view of determining the need for foreign construction companies to control production costs in the works and compliance with the contracting standards in Ecuador. To this end, an analytical empirical approach was considered methodologically, with a field design, employing the survey of key informants as an information collection technique. As a result, while foreign construction companies in Ecuador comply with outsourcing rules, subcontracting rules, they do not do so in terms of outsourcing small and medium-sized enterprises, wasting tax and tax incentives, so it is necessary to design control mechanisms, which allow compliance with procurement standards in conjunction with international accounting standards.........

• Main Author: Acevedo Carrasco, Ana del Carmen (author)
• Format: masterThesis
• Language: spa
• Published: 2021
• Subjects: Tributación; Contabilidad; Producción; Empresa
• Online Access: http://repositorio.ulvr.edu.ec/handle/44000/4399