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Title: El sistema de detracciones y su efecto financiero en la empresa pesquera Estrella de Mar S.A. del puerto de Salaverry
Advisor(s): Montenegro Rios, Jaime
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.00
Issue Date: 1-Jun-2008
Institution: Universidad Privada del Norte
Abstract: El presente trabajo de investigación, tiene como propósito fundamental demostrar la aplicación de un sistema de detracciones y su efecto financiero en la empresa pesquera Estrella de Mar S. A. del Puerto de Salaverry. Hemos descrito el sistema de detracciones realizado un análisis de la finalidad, operaciones sujetas al sistema haciendo énfasis en los recursos hidrobiológicos relacionados con la empresa en investigación, así como su cobertura y las del sistema así como las posibles infracciones y sanciones. Dentro del diagnostico realizado a la empresa encontramos el efecto financiero de las detracciones en el flujo de caja de la empresa, así como el incremento de los costos en las empresas, por establecer controles relacionados a las operaciones de detracciones. El sistema de detracciones se ha convertido en una herramienta útil contra la informalidad, la cual ha permitido ampliar la base tributaria de contribuyentes y el incremento de recaudación durante los últimos años, por otro lado ha tenido un efecto negativo en las empresas debido a los gastos de cumplimiento, personal, y financieros.

The present investigation work, has as fundamental purpose to demonstrate that the application of a system of appropriate internal control, in the logistical process of a fishing company, constitutes an effective instrument for the improvement in the taking of administrative decisions. We have described the carried out system of denigrations an analysis of the purpose, operations subject to the system seizing emphasis in the resources hidrobiológicos related with the company in investigation, as well as their covering and those of the system as well as the possible infractions and sanctions. Inside the I diagnose carried out to the company we find several weaknesses like the impact in the liquidity of the company, with the application of the system of denigrations as well as the increment of the costs in the companies, to establish controls related to the operations of denigrations. On the analysis of the collection of the general tax to the sales with the system of denigrations can settle down that although it is certain this system he/she has become an useful tool against the informality, which has allowed to enlarge the tributary base of taxpayers and the collection increment during the last years, on the other hand has had a negative effect in the companies due to the execution expenses, personal, and financial.
Note: Trujillo El Molino
Discipline: Contabilidad y Finanzas
Grade or title grantor: Universidad Privada del Norte. Facultad de Negocios
Grade or title: Contador Público
Register date: 26-Aug-2013; 26-Aug-2013



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