Facultad de Ciencias Empresariales

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    El sistema de detracciones tributarias en la empresa servicios generales ARC3.EIRL.
    (Universidad Privada de Trujillo, 2020)
    Cuevas Villa, Demetrio Fabio
    ;
    Sevilla Gamarra, Marco Antonio
    The main objective of this research is to describe how the Detraction System is applied in the General Services Company ARC.3 EIRL. This study is part of a non-experimental investigation. The sample of this research is made up of the General Services Company Arc3.Eirl. Through observation, survey, bibliographic research and analysis of the statistical data that support this research, come from the results obtained by the application of data collection instruments, such as the financial statements for the period, cash flow carried out for the period March to December 2018, the application of financial ratios, the calculation of financial expenses for working capital; also by applying the survey to the established sample. The results show how the Detraction System affected the General Services company ARC.3 EIRL, due to its application of 4%, 10% and 12%, finally we conclude that the Detraction System, having a constant variation of the amounts deducted in its Taxed sales, resulting in a good percentage of the decrease in her liquidity, with little chance of reinvesting in her working capital, forcing her to apply for bank loans that would generate financial expenses.
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    Creación de una empresa de asesoría técnica para el mejoramiento de la rentabilidad de las pymes, provincia de Trujillo, 2019.
    (Universidad Privada de Trujillo, 2020)
    Pari Arizaca, Helbert
    ;
    Sevilla Gamarra, Marco Antonio
    The study entitled “Creation of a technical advisory company for the improvement of the profitability of SMEs, Trujillo Province, 2019” had the general objective of explaining how the creation of a technical advisory company influences, aimed at improving The profitability of SMEs located in the province of Trujillo, also had as specific objectives to explain how, through different dimensions of both the independent and dependent variable, the profitability of SMEs is improved through accounting, tax, financial and administrative advice , and that benefits on sales, investment income and own resources improve these advice implemented operatively through companies, this research had a non-experimental, transversal and descriptive design, with the technique of the survey and as an instrument to an item questionnaire with responses of dichotomous and polycotomic character through an m Our sample of 50 SMEs with a type of probabilistic sampling, reaching the following conclusion that 70% is of the opinion that the creation of technical consulting companies improves the profitability of SMEs and 30% believes that it does not improve.