Facultad de Ciencias Empresariales

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El control interno y su incidencia en la rentabilidad de la empresa A&ABOOK SAC Año 2018
(Universidad Privada de Trujillo, 2019)
Beltran Huarac, María del Rosario
;
Sevilla Gamarra, Marco Antonio
The present study, maintains as a general objective to analyze the internal control of the stocks and incidents in the economic and financial situation of the company A & A Book SAC Trujillo - Year 2018, the research has as a non-experimental design of transversal cohort, where the Population sample is the company A & A Book SAC, for the execution the technique and instrument of a questionnaire was used that was validated by public accountants who have had knowledge about the specialization in which they were applied to the study as well as the documentary analyzes and the observation that allowed the collection of data about the company and the activities that are carried out in it, as well as the work carried out in the storage areas, analyzing the internal control, the insufficiencies that exist are identified, being in economic situations and financial positive incidents in the 2018 season confirming that e the internal control of stocks has a positive impact on their economic and financial situations
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Análisis de los beneficios laborales y su repercusión en la rentabilidad de la unidad de gestión educativa local Bolívar Año 2019
(Universidad Privada de Trujillo, 2020)
Valle Gaspar, Nemecio Orlando
;
Sevilla Gamarra, Marco Antonio
This Research Work "ANALYSIS OF LABOR BENEFITS AND THEIR IMPACT ON PROFITABILITY IN THE LOCAL EDUCATIONAL MANAGEMENT UNIT BOLÍVAR YEAR 2018" is a theme chosen for the purpose of analyzing the workers' benefits and how the profitability of this public institution. In this thesis the general objective was to determine the analysis of the labor benefits in the profitability of the Bolivar Local Education Management Unit, based on the research carried out within the institution. To develop the theme, the non-experimental, correlational and descriptive method has been applied, through the collection of data from the study company, survey, bibliographic research and information provided by the Human Resources Area Institution. For the elaboration of the present work, the questionnaire and the Chi-square statistical test were used to test the hypothesis. The results of the work of professional sufficiency show that there is no impact of Labor Benefits on the Profitability of the Bolivar Local Education Management Unit in 2018. Keywords: Labor benefits, profitability, ROE and ROA.
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Ordenanza Municipal N° 012 - 2013 - MPT y su incidencia en la recaudación del impuesto predial de la municipalidad Distrital de Huanchaco - 2019
(Universidad Privada de Trujillo, 2020)
Ortiz Alfaro, Eder Antonio
;
Aponte Méndez, Pedro
The Property Tax represents part of one of the contributions established by the Central Government to support the Municipalities and its collection makes up one of the entrances of the Municipalities of the country. Under the provisions of article 8 of the Municipal Taxation Law accepted by Legislative Decree No. 776, the Property Tax is annual and taxes the value of urban and rural properties. The District Municipality of Huanchaco, has as its transcendental axis the economic - tax functions entrusted by the Provincial Municipality of Trujillo to the minor populated centers through Municipal Ordinances. This research has been carried out with the objective of establishing the impact of Municipal Ordinance No. 012-2013-MPT on the collection of the property tax of the District Municipality of Huanchaco during the fiscal period 2019. The type of study is non-experimental, the study model is descriptive correlational and the research techniques were deductive and inductive. We worked with a citizenship of 30 taxpayers of the center Víctor Raúl Haya de la Torre; duly approved for data collection of the variables in studies. The results achieved are displayed in tables and statistical figures. Keywords: Municipal Ordinance, Collection, Property Tax.
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El financiamiento y su incidencia en la rentabilidad de la caja municipal de ahorro y crédito de Trujillo - 2019
(Universidad Privada de Trujillo, 2020)
Ortecho García, Edilberto
;
Aponte Méndez, Pedro
The objective of this research is to determine the impact of financing on the profitability of Caja Municipal de Ahorro y Crédito de Trujillo - 2019. In order to carry out this research, a non-experimental transactional - descriptive type contrasting design was applied, using the methods of analysis, synthesis and induction - deduction. The process of obtaining data was carried out through the survey and documentary analysis. Among the main results it was obtained that the financing policies of the main types of credit, have a high incidence on the profitability of the Caja Municipal de Ahorro y Crédito de Trujillo, which was reflected in the reports of the Association of Municipal Savings Banks and Superintendence of Banking, Insurance and Association of Pension Funds, where it ranks sixth in terms of profitability in 2019, which has been led by Caja Huancayo. In other results on credit and financing policies do not affect profitability represents 40%, a gap found in this research, with respect to profitability so Caja Trujillo, so one of the great challenges will be to improve financing policies in order to obtain better positions in the Rankin in Profitability in the coming years. From this we conclude that financing policies have an impact on the profitability of Caja Trujillo - 2019.
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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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Limitaciones de metas en el presupuesto y su repercusión en la gestión administrativa de la Municipalidad Provincial de Pataz – 2018
(Universidad Privada de Trujillo, 2019)
Salazar Acosta, Ingrid Nathalí
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Sevilla Gamarra, Marco Antonio
This research report entitled: Factors that limit the compliance with the goals of the Municipal incentive plan in the Province of Pataz for fiscal year 2018, focuses on the problem of staff retention, knowledge of the Incentive Plan, policy and administrative management that condition compliance with the goals of the plan of municipal incentives in the province of Pataz. The final report of the research is presented: I. “Introduction” Problem reality, Formulation of the problem, Justification, Objectives, Background Theoretical basis, Definition of Variables, Formulation of the hypothesis); II. “Materials and Method” (Study material, Techniques, Operationalization of variables); III.Results; IV. Discussion; V. Conclusions; VI .. Bibliographic references and Annexes. The conclusions have been the basis of our recommendations hoping that it will be useful for 100% compliance with the goals of the Municipal incentive plan in the Province of Pataz. This investigation was viable, with the support of the officials audiences responsible for achieving incentive plan goals Municipal in the Province of Pataz exercise 2018.
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Estilo de vida y su impacto en la productividad de los trabajadores del área de presupuesto de la municipalidad distrital de La Esperanza
(Universidad Privada de Trujillo, 2019)
Arévalo Rodríguez, Leonardo Manuel
;
Sevilla Gamarra, Marco Antonio
The main objective of this research was to determine if there is a relationship between lifestyle and work performance of workers in the budget area of the District Municipality of La Esperanza, taking as a reference the work of authors of similar studies. As a study sample to the 12 workers of the budget area of the Municipality of La Esperanza, the type of research was correlational, not experimental, transversal and descriptive, it was carried out within the framework of ethical norms, principles, values, and where licit means were used. The problem formulated was: Does the lifestyle have a relation in the productivity of the workers of the budget area of the District Municipality of La Esperanza? After the statistical analysis of the information collected through the surveys of the workers, it was determined that there is a relationship between the lifestyle and the work performance of the workers in the budget area of the District Municipality of La Esperanza.
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Estrategias de gestión municipal y su incidencia en el desarrollo organizacional de la municipalidad provincial de Otuzco 2018
(Universidad Privada de Trujillo, 2019)
Cárdenas Pazos, Linda Lynn
;
Sevilla Gamarra, Marco Antonio
The present Work of Professional Sufficiency "Strategies of municipal management and its incidence in the organizational development of the Municipalidad Provincial de otuzco 2018", subject chosen with the permission of the entity to determine the incidences of the organizational development and to highlight the strategies of its management for the benefit of the public entity. In this work, the general objective was to identify if management strategies affect the organizational development of the Municipalidad Provincial de Otuzco 2018, based on the experience acquired within the institution. To develop the topic, the non-experimental, correlational and descriptive method has been applied, through data collection in the workers and managers of the public institution through a survey, bibliographic research and information provided by the Planning Area Institution. For the elaboration of the present work, the questionnaire and the Chi-square statistical test were used to test the hypothesis. The results of the work of professional sufficiency show that there is no incidence of municipal management strategies in the organizational development of the Municipalidad Provincial de Otuzco 2018.
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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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Control interno en el área de almacén y su incidencia en la gestión económica y financiera en la Municipalidad Provincial de Trujillo, año 2017
(Universidad Privada de Trujillo, 2018)
Bailón Valderrama, Marielyt Karina
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Sevilla Gamarra, Marco Antonio
The present research work called "Internal Control in the warehouse area and its Economic and Financial Management in the Municipalidad Provincial de Trujillo, year 2017", has the purpose of making known the deficiencies that occur in the warehouse area and in turn proposing recommendations and strategies so that they can be corrected. The main objective was to analyze how the Internal Control in the warehouse area affects the Economic and Financial Management in the Municipalidad Provincial de Trujillo, Year 2017. The problem lies in assessing how internal control in the warehouse area affects the Economic and Financial Management, which hypothesis is the Internal Control in the warehouse area has a positive impact on the Economic and Financial Management of the entity. The population is constituted by the General Warehouse and the sample conformed by the warehouse area of the Municipalidad Provincial de Trujillo. The type of research according to the purpose pursued is descriptive, also the techniques used were the interview and the documentary analysis. Through the research work carried out, the results have been obtained that show that, if there is a relationship of incidence of Internal Control in the warehouse area, there are deficiencies in the compliance with internal control standards, both in general activities, as well as in each of the warehouse processes, it was concluded that good internal control is not handled, which causes the operations processes to be carried out in an inappropriate manner.

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