Citas bibligráficas
Torres, C., Grandez, C. (2018). La gestión contable y tributaria y su influencia en la rentabilidad de la empresa fumigaciones Gaviria SAC, distrito Tarapoto, año 2017. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/2889
Torres, C., Grandez, C. La gestión contable y tributaria y su influencia en la rentabilidad de la empresa fumigaciones Gaviria SAC, distrito Tarapoto, año 2017. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2018. http://hdl.handle.net/11458/2889
@misc{sunedu/2844514,
title = "La gestión contable y tributaria y su influencia en la rentabilidad de la empresa fumigaciones Gaviria SAC, distrito Tarapoto, año 2017.",
author = "Grandez Mori, Cecilia",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2018"
}
The following investigation sought to determine the influence of accounting and tax management on the profitability of the company "Fumigaciones Gaviria SAC, identifying the main indicators of profitability of the company The applied methodology is non-experimental correlational, quantitative and explanatory, with a sample of the accounting processes and financial statements of the company "Fumigaciones Gaviria" using the technique of the Document Analysis Sheet. The results obtained are expressed in tables of frequencies and graphs that illustrate the values of each of the variables under study. The conclusion of the investigation determines that the influence of accounting and tax management on the profitability of the company "Fumigaciones Gaviria SAC", district Tarapoto, year 2017, is direct and significant; Where the accounting and tax factors are met based on those specified in the standards on the subject and the indicators of liquidity, solvency and profitability show positive values in all cases. Thus, the main indicators of profitability of the company "Fumigaciones Gaviria SAC", district Tarapoto, year 2017, are positive, where the ratios of Liquidity are, Liquidity current is 22.76, Liquidity Acid 4.11, Liquidity Superacid 1.51; The Solvency ratios are, Short-term debt and total 0.022, Asset indebtedness 0.0217; The Profitability Ratios; Return on assets 0.139; Return on equity 0.142; Gross profit on sales 0.571; Net return on sales 0.09.
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