Bibliographic citations
Deza, Y., Peláez, F. (2018). El sistema de detracciones y su incidencia en la gestión económica y financiera de la empresa Deza Corporación e Inmobiliaria SAC; de la ciudad de Trujillo; del año 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13275
Deza, Y., Peláez, F. El sistema de detracciones y su incidencia en la gestión económica y financiera de la empresa Deza Corporación e Inmobiliaria SAC; de la ciudad de Trujillo; del año 2016 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13275
@misc{renati/452500,
title = "El sistema de detracciones y su incidencia en la gestión económica y financiera de la empresa Deza Corporación e Inmobiliaria SAC; de la ciudad de Trujillo; del año 2016",
author = "Peláez Meregildo, Fresia",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The main objective of this research is to demonstrate that the application of the Detraction System has a slight impact on the Economic and Financial Situation of the company Deza Corporación e Inmobiliaria SAC; of the city of Trujillo; in 2016. The development of this thesis was elaborated within a non-experimental, transversal and descriptive investigation. For this purpose; the State of Financial Situation and the Income Statement for the years 2015 and 2016 have been analyzed. On the other hand; the Bank de la Nación's drawdown Account Statements for 2016 have been taken as a sample, as well as the detail of Cash and Cash Equivalent account 10 and its divisional ones. Through observation, survey, bibliographic research and detailed analysis, the relationship of variables studied was established. Likewise; the statistical data that strengthen this research are measured through the liquidity y profitability. The results show that if there is a relationship between the variables studied and finally we can conclude that the application of the Detraction System has a slight impact on the Economic and Financial Situation of the company due to the fact that only 4% of total sales detracts; which must be deposited in the Detraction Account of the Bank de la Nación. Knowing that this money is exclusive for the payment of taxes.
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