Bibliographic citations
Villacis, E., Ruiz, M. (2017). Evaluar la aplicabilidad de la factura negociable de acuerdo a lo estipulado por el decreto legislativo n° 1178 y su implicancia financiera y contable en las MYPES de la ciudad de Tarapoto, periodo 2015. [Tesis, Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/2885
Villacis, E., Ruiz, M. Evaluar la aplicabilidad de la factura negociable de acuerdo a lo estipulado por el decreto legislativo n° 1178 y su implicancia financiera y contable en las MYPES de la ciudad de Tarapoto, periodo 2015. [Tesis]. PE: Universidad Nacional de San Martín. Fondo Editorial; 2017. http://hdl.handle.net/11458/2885
@misc{renati/1059460,
title = "Evaluar la aplicabilidad de la factura negociable de acuerdo a lo estipulado por el decreto legislativo n° 1178 y su implicancia financiera y contable en las MYPES de la ciudad de Tarapoto, periodo 2015.",
author = "Ruiz Rodriguez, Milagros",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2017"
}
The following investigation was based on the evaluation of the applicability of the Negotiable Invoice according to the stipulated by Legislative Decree No. 1178 and its financial and accounting implication in the Mypes of the city of Tarapoto, period 2015. For the development of this work, we have applied the inductive method and applied, descriptive and transversal type, analyzing a total of 58 Mypes. After applying the research instruments, it is concluded that the applicability of the Negotiable Invoice according to the stipulated by Legislative Decree No. 1178 has no financial and accounting implication in the Mypes of the city of Tarapoto, period 2015, the same as Is manifested because the level of implementation is 100% and the use as a means to obtain financing is 9%; Where only 57% consider it as a support tool for obtaining liquidity and 36% applied some accounting procedure to fit the negotiable invoice.
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