Bibliographic citations
Blas, J., Miranda, Y. (2015). Influencia de la reducción de los gastos no deducibles en la liquidez de la Empresa Constructora Fertecnica (Perú) S.A, Lima – 2015 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/1462
Blas, J., Miranda, Y. Influencia de la reducción de los gastos no deducibles en la liquidez de la Empresa Constructora Fertecnica (Perú) S.A, Lima – 2015 [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2015. https://hdl.handle.net/20.500.12759/1462
@misc{renati/375352,
title = "Influencia de la reducción de los gastos no deducibles en la liquidez de la Empresa Constructora Fertecnica (Perú) S.A, Lima – 2015",
author = "Miranda Rodríguez, Yuri Lucero",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2015"
}
This research aims to present: the influence of the reduction in non-deductible business expenses liquidity, through a tax analysis of what was ruled in the Law of Income Tax and its implication in the company “FERTECNICA (PERU) SA“, which will help favorably in economic management - Tax and compliance with the objectives of the same The study had as general objective: To determine how the reduction of non-deductible expenses affects the liquidity of the construction company “FERTECNICA (PERU) SA“ Lima - 2015. To achieve this objective, a review of all accounting data used in the area of accounting for the period January-April 2015 related to non-deductible expenses was conducted, in order to be analyzed and interpreted. According to the work that has been done to the company “FERTECNICA (PERU) SA“, and based on the application of an interview through a questionnaire to the Accountant chief and assistants, it has been determined that the company will have overpayments generated by the nondeductible expenses , thus this research aims to reduce the incidence of non-deductible expenses in the company, in addition elaborating a proposal in the Annex No. 01 aimed to reduce the payments arising from non-deductible expenses and not to affect the liquidity that the company has. In conclusion of this research we can say that if the company apply the propposal that has been suggested, the organization will reduce its non-deductible expenses, and consequently its liquidity will not be affected by the payments arising from nondeductible expenses.
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