Bibliographic citations
La, Y., Sánchez, R. (2022). Exoneraciones de la Ley 29482 y liquidez de las empresas industriales caso: empresa industrial alimentarias “Los Trigores EIRL.” San Jerónimo Cusco periodo 2018 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4960
La, Y., Sánchez, R. Exoneraciones de la Ley 29482 y liquidez de las empresas industriales caso: empresa industrial alimentarias “Los Trigores EIRL.” San Jerónimo Cusco periodo 2018 []. PE: Universidad Andina del Cusco; 2022. https://hdl.handle.net/20.500.12557/4960
@misc{renati/24195,
title = "Exoneraciones de la Ley 29482 y liquidez de las empresas industriales caso: empresa industrial alimentarias “Los Trigores EIRL.” San Jerónimo Cusco periodo 2018",
author = "Sánchez Montoya, Roland Reinier",
publisher = "Universidad Andina del Cusco",
year = "2022"
}
This research work entitled “Extensions of Law 29482 and liquidity of industrial enterprices in case: Food Industrial Company “Los Trigores E.I.R.L.” San Jeronimo Cusco period 2018”, has the general purpose of analyzing the extent to which the tax exemptions of law 29482 increase the liquidity of industrial companies case: “Food Industries Los Trigores EIRL district of San Jeronimo – Cusco period 2018. The type of research is basic, with an explanatory descriptive level, quantitative approach, non- experimental design. The study population is considered to the documentary review of the company Los Trigores EIR. Thus, for the collection of information, were used documentary analysis of the company, accounting books, reports, others. In said evaluation and review of data it was shown that the company is sustained in a limiting way, that is, it only has income to be able to pay its expenses without being able to generate a desired or adequate profit for the type and activity and in the same way for the intention with which the Law was created, despite the fact that this entity is subject to said exemption given by Law 29482 "Promotion Law for the development of productive activities in the high Andean areas", it is not perfected to find the desired benefit that it should have the company Industry los Trigores EIRL. In this way, it is concluded that the application according to the norm given by Law 29482 and to which the Industrial company Los Trigores EIRL is subject, does not reflect the desired utility despite the benefit that it should have being part of said Exemption from its tax. income, that is why greater control is needed over their financial statements, specifically their financial obligations (bank debts), since these are the main cause that the true benefit that should be reflected is not seen in the Financial Statements.
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