Bibliographic citations
Ramírez, C., (2020). La gestión de gastos y el estado de resultados en la Empresa Grifo San Ignacio S.A.C., 2018 [Tesis, Universidad Peruana de Ciencias e Informática]. http://repositorio.upci.edu.pe/handle/upci/193
Ramírez, C., La gestión de gastos y el estado de resultados en la Empresa Grifo San Ignacio S.A.C., 2018 [Tesis]. : Universidad Peruana de Ciencias e Informática; 2020. http://repositorio.upci.edu.pe/handle/upci/193
@misc{renati/772907,
title = "La gestión de gastos y el estado de resultados en la Empresa Grifo San Ignacio S.A.C., 2018",
author = "Ramírez Huamán, Cleny Purísima",
publisher = "Universidad Peruana de Ciencias e Informática",
year = "2020"
}
The expense will always involve the disbursement of a sum of money that can be in cash or good. An expense can take the form of the payment of a service such as electricity, gas, telephone, cellular subscription, cable service, among others and also other very common types of expenses such as the purchase of some personal effect, such as, the food and any other need or taste that implies the disbursement of money in any of the current forms of today. This is mentioned, with respect to the individual expenses incurred by a person, while, in the case of the expenses of a company, there are some other considerations, since some expenses in which a company may incur at some time, with the passage of time, they can be translated or converted into profits, even higher than the expense faced at the time. For example, in the purchases of merchandise that a certain business or company carries out, not everything is an outflow of money, that is, at the moment that the merchandise to be replaced is being purchased, an expense is being incurred, but then that expense can be recovered with you grow if the merchandise manages to sell in a short term and of course with a higher value than the one you bought it from. You must also take into account the limits of spending, see how much is the maximum ceiling that must be made for each worker and / or department, here you have to involve the planning of the purchase see where you are going to make the purchase, study the suppliers and manage a price list together with all this goes what is the purchase process here you see all the expense that are made at the time of making the purchase. In accounting there are two basic criteria that are followed when reflecting an expense. Principle of faithful image, in this case, we will try to collect the expense, even if it is not real hundred percent and the other principle, called prudence, will try to collect the expense as soon as possible, that is, when you have the idea that is going to produce You must follow the details mentioned in the previous paragraph as all this affects the income statement where we can see the profitability of the company, see how much is the sales profit decreasing the expenses, we can also make an estimate of cash for future periods, and all this will help us measure the performance of the company. In the company Grifo San Ignacio SAC, subject of study, there have been certain drawbacks in the use of money at the time of making a purchase and then pass it as expenses of the company, which affects and is reflected in the state of results The present work of investigation is of quantitative design, of applied type of explanatory descriptive level and of non-experimental design, the population was confirmed by: manager, heads of departments being a total of 30 people who work in the company Grifo san Ignacio SAC of which has been extracted a consistent sample in the techniques that have been used are the survey and the interview applying their respective instruments that are: the questionnaire and the interview guide. The main purpose of the following work is to investigate and see how to do a follow-up and give more control when making a purchase, make a correct expenditure management through checks and price search before making a purchase as this significantly influences in the company's income statements. The investigation concluded that the management of expenses significantly influences the income statements, proving that when performing a good management at the time of making a purchase has not been detected the causes of excessive spending, which has not allowed to make sound decisions for To achieve its medium and long-term objectives, not to adopt the measures noted, the excesses of expenses will continue and this will affect the statements of results. In this sense, the research recommends that the company Grifo San Ignacio SAC deploy all the strategies to achieve the reduction of expenses which allows it to obtain as benefits: 1) effective internal control, 2) Good productivity in the functions and 3) Increase in income and good results.
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