Bibliographic citations
Chiroque, E., Iglesias, L. (2018). Análisis de costos y gastos para la determinación de la cuota adecuada de alquiler-venta a los socios de la empresa Transportes Huanchaco S. A. de Trujillo [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13217
Chiroque, E., Iglesias, L. Análisis de costos y gastos para la determinación de la cuota adecuada de alquiler-venta a los socios de la empresa Transportes Huanchaco S. A. de Trujillo [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13217
@misc{renati/428347,
title = "Análisis de costos y gastos para la determinación de la cuota adecuada de alquiler-venta a los socios de la empresa Transportes Huanchaco S. A. de Trujillo",
author = "Iglesias León, Leslie Marisol",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The main purpose of this research is to provide the “Empresa de Transportes Huanchaco S.A” with the final figure of an appropriate rental-sale fee, whick will be charged to the associated partners. The objective is to establish whether the cost and expense analysis will deliver an appropriate fee for rental-sales services, which will be charged to the partners. This setting is made through observation, analysis and classification of each cost (cost of acquisition and cost for the rental service) and expenses (administrative and financial expenses) The appropriate fee consists of the costs and expenses mentioned before according to the analysis made, plus a minimum percentage of profitability added for the service provided, in order not to have tax differences with SUNAT plus the General Sales Tax, that must be totally assumed by the partner. In the analysis of the quoted fee previously mentioned tax contingencies were included, such as estimated taxes, those which may affect the company’s liability to tax penalties, therefore in this investigation it was determined the amount of these omitted taxes and the fines that would be incurred in a possible audit. The authors carry out this research for academic purposes and are waiting for the new proposed fee to serve as a basis from now on and for future similar plans and motivate the General Shareholders’ Meeting to continue working on the renewal of its fleet without harm to the Transporte Huanchaco Company SA
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