Impacto contable y tributario en las variaciones de precio en las cajas de banano en la compañía Hurglobal S.A., ubicada en el cantón Urdaneta, periodo 2021.
The present case study was developed in the company Hurglobal, located in the canton Urdaneta, its main activity is the cultivation and commercialization of bananas; whose objective is to examine the accounting and fiscal impact on price variations in banana boxes in the company Hurglobal. However,...
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| Format: | bachelorThesis |
| Publicat: |
2022
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| Matèries: | |
| Accés en línia: | http://dspace.utb.edu.ec/handle/49000/12944 |
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Afegir etiqueta | Sumari: | The present case study was developed in the company Hurglobal, located in the canton Urdaneta, its main activity is the cultivation and commercialization of bananas; whose objective is to examine the accounting and fiscal impact on price variations in banana boxes in the company Hurglobal. However, the instability of the price in the banana box is one of the main obstacles affecting the banana agricultural sector. With this problem, if the company does not have adequate planning in its accounting policies that require predictions that measure the impact of price variations in relation to the optimization of its revenues, it will have many inconveniences in the management of its budgets and in production. In the findings found, it was possible to discover that the predominant factor that influences the variation of the prices of the banana box is the existence of two types of prices at which producers should benefit, among which are sports price that is negotiated in the market. In this case study, it is related to the line of research, which is called, “Financial, administrative, tax management, audit, control” and the subline “Management, financial, tax and social commitment”, which will allow analyzing the efforts involved within the company to determine the accounting and tax impact caused by the price’s variations of the banana box. In the present study, it has a qualitative methodological approach, since it aims to recognize the influence that constant changes in the price of bananas have on the company and their effects on the payment of taxes. The interview allows the researcher to collect verbal data that is collected through open-ended questions. |
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