1 research outputs found
Impacto de la contribuci贸n solidaria sobre utilidades en los resultados del ejercicio 2016 de la empresa Ferretol cia. ltda. del sector Colaisa del cant贸n Latacunga
This project focused on the impact generated by the solidarity contribution on profits in the results of the year 2016 at Ferretol C铆a. Ltda. in Colaisa sector, Latacunga Canton because the earthquake that occurred on April 16th, 2016; due to this catastrophe, the biggest problem detected in this enterprise was in its planning there were no provisions of any value for fortuitous cases, due to this, what is being identified with this research project is the impact that this contribution caused on the results of the fiscal year 2016; also, it was determined that 10.61% of the total expenses represented the solidarity contribution, the calculation was made based on the results of 2015, and the amount established had to be canceled in three equal installments in the months of June, July and August of the year 2016. This type of research is closely linked with the solidarity contribution on profits; its main objective is to determine how financially affect the company, through a previous analysis of the financial statements of 2016. Subsequently, for the development of this project has been used to descriptive methodology that allowed to describe past events and in this way helped to know the real situation of the company, as technique was used the interview to be able to perform it to the legal representative and the accountant of the company. Finally, based on the research, a simulation was made about the impact of the solidarity tax on profits in the months of June, July and August determining that the loss that the company had was not only the amount of the contribution but a higher value, since if this company had not contributed with this tax, it would have the possibility of obtaining more merchandise for sale; thus generating a higher profit which was presented when the company had to contribute.El presente proyecto se enfoc贸 al impacto que gener贸 la contribuci贸n solidaria sobre utilidades en los resultados del ejercicio del a帽o 2016 de la empresa Ferretol C铆a. Ltda. del sector Colaisa del Cant贸n Latacunga por el terremoto suscitado el 16 de abril de 2016, debido a esta cat谩strofe el problema principal que representa, fue que en la planificaci贸n que ten铆a esta empresa no se encontraban provisiones de ning煤n valor para casos fortuitos, sin embargo lo que se trata de identificar con este proyecto de investigaci贸n, es cual fue el impacto que caus贸 esta contribuci贸n en los resultados del ejercicio econ贸mico del a帽o 2016, consecuentemente se determin贸 tambi茅n que el 10,61% del total de los gastos representa a la contribuci贸n solidaria, el c谩lculo se realiz贸 en base a los resultados del a帽o 2015, y el monto establecido tuvo que ser cancelado en tres cuotas iguales en los meses de junio, julio y agosto del a帽o 2016. Este tipo de investigaci贸n va estrechamente ligado con la contribuci贸n solidaria sobre utilidades, su objetivo principal es determinar c贸mo afecto econ贸micamente a la empresa, mediante un previo an谩lisis a los estados financieros del a帽o 2016. Posteriormente para el desarrollo de este proyecto se ha empleado a la metodolog铆a descriptiva que permiti贸 describir hechos pasados y de esta manera ayud贸 a conocer la situaci贸n real de la empresa, como t茅cnica se utiliz贸 a la entrevista, con el fin de poder realizarlas al representante legal y a la contadora de la empresa. Finalmente en base a todo lo elaborado, se realiz贸 una simulaci贸n del impacto de la contribuci贸n solidaria sobre utilidades de los meses de junio, julio y agosto de la empresa Ferretol C铆a. Ltda; determinando que la perdida que tuvo la empresa, no fue solo el monto de la contribuci贸n, sino un valor m谩s elevado, ya que si 茅sta empresa no hubiera contribuido con este impuesto tendr铆a la posibilidad de obtener m谩s mercader铆a para su venta, generando as铆 una utilidad mayor al que se present贸 cuando la empresa tuvo que contribuir