Bibliographic citations
Escobal, J., Rodríguez, I. (2018). Incidencia diferencial de los regímenes laborales mype y común en el estado de resultados de las empresas del sector metalmecánico de la ciudad de Cajamarca para el año 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13945
Escobal, J., Rodríguez, I. Incidencia diferencial de los regímenes laborales mype y común en el estado de resultados de las empresas del sector metalmecánico de la ciudad de Cajamarca para el año 2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13945
@misc{renati/413838,
title = "Incidencia diferencial de los regímenes laborales mype y común en el estado de resultados de las empresas del sector metalmecánico de la ciudad de Cajamarca para el año 2017",
author = "Rodríguez Vera, Ivi Jesbelt",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The present work of Investigation titled "Incidence differential of the labor regimes MYPE and Common in the State of Results of the companies of the sector metalworking of the city of Cajamarca, for the year 2017", has like objective analyze the incidence that has the labor regime MYPE, on the one hand and the common system, on the other hand, in the results of the companies in the metalworking sector that have been selected as research units for this study: DF Estructuras Metálicas y Montaje S.A.C, Sierra Norte Ingeniería y Construcción SAC and FACOMETAL SRL. The research had a non-experimental, transversal and correlational. The data was collected, from the different companies, through the observation technique, using observation cards as instruments. The data were analyzed for each of the regimes, according to their current regulations, making the respective comparisons of each one (Common Regime and MYPE), complying with the objective of analyzing the impact that each one generates in the Results State of the Companies of the metalworking sector. Likewise, calculations were made and performed on payroll in relation to Remuneration and Other Remuneration Concepts, Social Benefits and Contributions that is generated in the MYPE Labor Regime, so that these are contrasted, according to Remuneration and Other Remuneration Concepts, social benefits (bonuses, vacations, compensation for time of services) and contributions that are perceived by each of their employees in the Common Labor Regime. So, to apply the MYPE law the level of income was verified to determine if it is a microenterprise or small business; therefore, the company DF metal structures and assembly S.A.C is registered as a microenterprise, but by the level of its income it becomes a small company; Likewise, the company Sierra Norte Ingeniería y Construcción S.A.C is registered as a microenterprise and the level of sales is corresponding to it and finally the company FACOMETAL SRL is registered as a small company and according to the level of income should be considered as a microenterprise; but in the study the calculations with respect to this one, it was realized like small, since it is not allowed to change the inscription of small to microenterprise. According to the results obtained in the present study, it is concluded that the differential incidence of the MYPE Labor regime on the common labor regime, generates an increase in profit in the income statement of the companies, DF Estructuras Metálicas y Montaje S.A.C, Sierra Norte Ingeniería y Construcción SAC and FACOMETAL SRL
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