Citas bibligráficas
Briceño, L., Terán, L. (2019). Aplicación de una auditoría ambiental de cumplimiento y su incidencia en la rentabilidad económica y financiera de la Empresa Camposol S.A., año 2018 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/5011
Briceño, L., Terán, L. Aplicación de una auditoría ambiental de cumplimiento y su incidencia en la rentabilidad económica y financiera de la Empresa Camposol S.A., año 2018 [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2019. https://hdl.handle.net/20.500.12759/5011
@misc{renati/381393,
title = "Aplicación de una auditoría ambiental de cumplimiento y su incidencia en la rentabilidad económica y financiera de la Empresa Camposol S.A., año 2018",
author = "Terán Cedrón, Leslie Isabel",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2019"
}
The present investigation aimed to analyze the economic and financial profitability of the company Camposol S.A. before and after the application of an environmental compliance audit. To do this, the pre-experimental design and a qualitative methodology were used. The research design used was a checklist, documentary analysis, interview and as instruments for applying observation, document analysis guide, interview guide. An analysis was made of the financial statements through two ratios, obtaining a result of the ROE of 27.00% and ROA of 11.39% before the execution of the environmental compliance audit. The environmental compliance audit was developed and deficiencies were found in the realization of two environmental certifications and the maintenance of the wastewater treatment ponds, with the company having to invest in its implementation and / or improvement, a projection was made in five years of the financial statements to show the recovery of the investment, obtaining as a result in the base year 2018 of the ROE and ROA ratios a loss, as a result of investments in certifications and environmental improvements, likewise, this can be seen to continue in the subsequent years until the year 2020; However, starting in 2021, a steady growth in the aforementioned ratios begins to be noticed. It was concluded that the compliance environmental audit affects the economic and financial profitability of the company Camposol S.A. 2018
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