Compensación y devolución del saldo a favor del exportador de la Empresa Cusco Trans E.I.R.L. Periodo 2016-2019
Date
2023-08-28Author
Ramírez Alejos, Paola Angela
Chinchayo Bombilla, Adreli Brigitte
Advisor
Paullo Dávalos, Nélida
Metadata
Show full item recordAbstract
The study entitled “Compensation and return of the balance in favor of the exporter
of the company Cusco Trans E.I.R.L. period 2016-2019”, being useful for the company's
stakeholders, since investors will be able to evaluate its convenience and apply it, to improve
the competitiveness of the company. The objective was to determine the value of the Balance
in favor of the Benefit for compensation and return of the balance in favor of the exporter
the company CUSCO TRANS E.I.R.L. For this purpose, the quantitative approach,
descriptive scope and non-experimental – longitudinal design was used; The population and
sample were the accounting and tax documents, the import and export declarations, records
of purchases and sales of the company. For data collection, the documentary analysis
technique was used, the instrument used was the documentary analysis sheet. Regarding the
results obtained, it was evidenced that, in December 2015, an SMFB Object of Return of S
/ 160'226 was determined, for the year 2016 of S / 749'236, for the year 2017 of S / 1'593'594,
for the year 2018 of S / 2'217'738, for the year 2019 of S / 2,749,914 and for the year 2020
an accumulated of S / 2'837'443. Finally, it was concluded that the company did not request
the return of the balance in favor of the exporter during the study period, in addition the
existence of balances in favor of the company CUSCO TRANS E.I.R.L. The study entitled “Compensation and return of the balance in favor of the exporter
of the company Cusco Trans E.I.R.L. period 2016-2019”, being useful for the company's
stakeholders, since investors will be able to evaluate its convenience and apply it, to improve
the competitiveness of the company. The objective was to determine the value of the Balance
in favor of the Benefit for compensation and return of the balance in favor of the exporter
the company CUSCO TRANS E.I.R.L. For this purpose, the quantitative approach,
descriptive scope and non-experimental – longitudinal design was used; The population and
sample were the accounting and tax documents, the import and export declarations, records
of purchases and sales of the company. For data collection, the documentary analysis
technique was used, the instrument used was the documentary analysis sheet. Regarding the
results obtained, it was evidenced that, in December 2015, an SMFB Object of Return of S
/ 160'226 was determined, for the year 2016 of S / 749'236, for the year 2017 of S / 1'593'594,
for the year 2018 of S / 2'217'738, for the year 2019 of S / 2,749,914 and for the year 2020
an accumulated of S / 2'837'443. Finally, it was concluded that the company did not request
the return of the balance in favor of the exporter during the study period, in addition the
existence of balances in favor of the company CUSCO TRANS E.I.R.L.