Bibliographic citations
Jiménez, A., Rivera, E. (2019). Mermas y Desmedros- Impacto financiero y tributario en las empresas del sector manufactura (actividades de impresión) en la Zona Este y Lima, 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625958
Jiménez, A., Rivera, E. Mermas y Desmedros- Impacto financiero y tributario en las empresas del sector manufactura (actividades de impresión) en la Zona Este y Lima, 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/625958
@misc{renati/1286121,
title = "Mermas y Desmedros- Impacto financiero y tributario en las empresas del sector manufactura (actividades de impresión) en la Zona Este y Lima, 2017",
author = "Rivera Capcha, Elizabeth",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The present Work of Professional Sufficiency was carried out with the purpose of evaluating the financial and tributary impact of the mermas and demerits in the companies of the manufacturing sector based on the printing activities in the East Zone and Lima, 2017. The investigation is composed of five chapters. In the first chapter, we find the theoretical framework, in which the concepts of the variables are defined. In the second, the research plan is presented, in which the problem is identified, the hypothesis proposed and the objectives set. In the third chapter, the methodology to be used is described, which is a mixed approach consisting of qualitative and quantitative research methods. In the fourth chapter, the research instruments used and the practical cases are developed. In the case of instruments, they are for qualitative research, in-depth interviews and for quantitative research, the survey. Finally, in the fifth chapter, the results of the instruments and practical cases used are analyzed. In addition, there are the conclusions and recommendations on the study carried out. The main conclusion is that the result of qualitative and quantitative research affirms our hypothesis, which means that the losses and losses have a positive impact on the financial and tax situation in companies in the manufacturing sector (printing activities) in the East Zone and Lima, 2017.
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