Bibliographic citations
Araucano, A., Risco, A. (2021). La estimación de beneficios al personal en la presentación de estados financieros de Santillana S.A. del periodo 2018 [Universidad Tecnológica del Perú]. https://hdl.handle.net/20.500.12867/5727
Araucano, A., Risco, A. La estimación de beneficios al personal en la presentación de estados financieros de Santillana S.A. del periodo 2018 []. PE: Universidad Tecnológica del Perú; 2021. https://hdl.handle.net/20.500.12867/5727
@misc{renati/810952,
title = "La estimación de beneficios al personal en la presentación de estados financieros de Santillana S.A. del periodo 2018",
author = "Risco Moreno, Abrahan Mauricio",
publisher = "Universidad Tecnológica del Perú",
year = "2021"
}
The objective of the investigation was to determine what is the effect of the estimatesfor personnel benefits in the presentation of financial statements of the company Santillana S.A. of the 2018 period; based on the data obtained from the company.The simple descriptive design was used in the research, using the non-deductive method and the type of research was non-experimental, because direct information was obtained from the Santillana company and a questionnaire was also carried out, which provided information on how it was carried out. provisions for staff benefits.As a result of the investigation, it was evidenced that the estimates of benefits to personnel were made without applying NIC 19, based on the average of the incorrect answers to the questionnaire questions shown in Table 2, which resulted in 59%.With this, it is concluded that the bonuses for objectives were not measured based on the percentages of progress of the variables of the country objective.
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