Facultad de Ciencias Empresariales

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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.
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La auditoria interna y su incidencia en la rentabilidad de la empresa mobile drive S.A.C.
(Universidad Privada De Trujillo, 2019)
Polo Cruzado, Everth
;
Sevilla Gamarra, Marco Antonio
At present, we are in a very competitive world where Internal Audit is, it can affect as a control body for companies, which has its commercial activities, and always has been present in all societies at different levels as forms of organic tissue , which is applied in different commercial sectors. The internal audit is something important, and is linked to an internal control in the Financial Statements according to our experience in our company, we have identified important and determining aspects, which focuses on the problematic reality of the Trujillo Mobile Drive company, Among these problems we have: the lack of internal audit, to be able to manage the company's resources, and have good profitability. There has never been an audit in the company, since its execution began. Another one that focuses on the problems, does not make good use of its materials and financial resources so the company, instead of excelling, intends to decline over time, its objectives and goals. It was also possible to obtain poor customer service, and delivery of products outside the indicated date. 3 There is no punctuality or seriousness, lack of experience of managers in the Company, Mobile Drive. There is an excess of expenses, not controlled or registered so that: the needs of the Company are a requirement, which you need to leave. He has a lot of difficulty in his service, he can affect informality, in the management of his financial statements, generate a high rate of expenses, he does not have a control on his income, bad control leads him to his informality. An internal audit should be implemented that perceives and eliminates the bad function, which greatly affects the development and growth of the company, its poor execution affects in its control competing with other companies, how the managers and officers of the Mobile Drive company control it. Trujillo As for its taxes, it does not pay in the indicated time causing great fines or losses, its costs have risen in the company, due to the excess of expenses without control, by the directors and shareholders; causing a disadvantage, for him better performance of the company. The company staff is not on the payroll, pays by bank check, does not deliver any payment slip including the law, civil construction. Trujillo Mobile Drive Company, limited liability, allocation to the mining supply, is legally well formalized in terms of documentation, account: Ruc number, business name, public deed letter of bond.
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Análisis de los beneficios laborales y su repercusión en la rentabilidad de la unidad de gestión educativa local bolívar año 2018
(Universidad Privada de Trujillo, 2018)
Valle Gaspar, Nemecio Orlando
;
Sevilla Gamarra, Marco Antonio
Whereas the human being is the essential element of the organizations, we can observe that with the great changes of these times specifically in a world where globalization has reached many countries realize how technology is displacing the workforce. We reflect on why it is happening, it can be said that the main reason is to save labor costs, but it will be a good decision, the consequences of this replacement must be analyzed of labor. There are many companies that limit or deny work benefits to their workers; For this reason, it is important to know the rights that our legislation has established in favor of them. In the institution of the Local Educational Management Unit - Bolívar there is a lack of human resources for customer service, according to the Table of Assignment for staff (CAP) approved by the Ministry of Economy and Finance to date has 28 places of them 7 workers belong to the labor regime Law No. 29944 "Law of the Teacher Reform" (teachers specialists) and 21 workers belong to Legislative Decree No. 276 "Law of Administrative Career Bases", administrative staff, being this last, the labor regime, the worst paid in the Public Sector; So there are also contracts under the Contract modality Administrative Services (CAS) according to Legislative Decree No. 1057 which exercise different functions in this Administrative Headquarters.
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El sistema de costos por procesos y su incidencia en la rentabilidad de la empresa Tatiana Calzado E.I.R.L distrito del Porvenir año 2018
(Universidad Privada de Trujillo, 2018)
Novoa Minchola, Joanna del Pilar
;
Aponte Méndez, Pedro
The present work of sufficiency has as title "The System of Costs by Processes and its incidence in the Profitability of the company TATIANA CALZADOS E.I.R.L.". To this end, the General Objective of Demonstrating the Incidence of the Cost System by processes in the Profitability of the Company TATIANA CALZADOS E.I.R.L. The development of this sufficiency work was carried out by applying various data collection instruments such as direct observation, documentary analysis and an interview with the General Manager, through which it was possible to collect information on the most relevant aspects of the problem under study. the existence of nine production processes was determined, which were separated and then grouped according to the similar costs, duration and type of actions carried out in the manufacturing process, thus remaining at the end in six processes which are: (design, cut, set, conformed, ensued and enlisted). This investigation allowed us to determine the total cost per pair of shoes and a better profitability for the company was obtained. Among the most outstanding conclusions, it was determined that, the company does not apply procedures, nor documents that allow it to carry out an efficient control of the raw material and supplies that it uses in footwear production, with the application of the process control system costs, it was demonstrated that this contributes to reduce costs, control each of its processes and optimize the profitability of the company. Keywords: cost systems by processes, profitability, production costs, control.
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Presupuesto maestro y su incidencia en la rentabilidad de la empresa ferretería Escobedo SAC distrito Alto Trujillo año 2016
(Universidad Privada de Trujillo, 2016)
Escobedo Espinola, Diana Marisol
;
Castillo Alva, Luis Antonio
This research aims to design a Strategic Financial Plan, in order to increase the profitability of companies engaged in the sale of construction products and related products, in this research I have taken as a sample the company Ferretería Escobedo SAC. For this I have applied the non-experimental, transverse and descriptive method, through the collection of data, either in a documentary form or provided by management and accounting area. At the same time, this research has a non-experimental design, since it only proceeds to observe, describe and explain the relationship that exists between the Strategic Planning of Profitability. For the elaboration of the Strategic Plan, the strengths, opportunities, weaknesses and threats faced by the company have been analyzed and, based on them, a plan of action has been proposed in which the strategic objective, justification, the specific objectives, the actions to be taken, the persons responsible and the resources to be used if applicable; Together with the action plan, an Operational Plan, projected as of March 31, 2016 The research results show that the Strategic Plan is a very important tool to increase the profitability of the company and putting it to practice definitely improves the economic and financial situation of the company.
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El sistema de control interno Coso I del área de compras en la rentabilidad de la empresa Repuestos Campoverde SAC de la ciudad de Trujillo
(Universidad Privada de Trujillo, 2016)
Zavaleta Lobatón, Martha María
;
Castillo Alva, Luis Antonio
In the present work detailed as to the state of internal control of the company requests Campo Verde SAC, where weaknesses and threats in different areas of the subject company study found documentary analysis was performed. An internal control system provides greater control and security to the optimal use of Company resources and thereby seeking greater effectiveness and efficiency in operations is carried out, for this reason this research was based on the development of an Internal Control COSO I area Shopping in the profitability SPARE CAMPOVERDE SAC city of Trujillo ; and comprises a progressive development of the different stages that begins in the literature compilation and review of documents to processing of field data , processing and analysis of the results that integrate all variables according to the problem. Among the objectives, it is proposed to establish the appropriate internal control COSO I shopping area influences the profitability of the company SPARES CAMPOVERDE SAC city of Trujillo.

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