Citas bibligráficas
Guzmán, D., (2015). Mermas y desmedros y sus efectos contables y tributarios en las empresas distribuidoras de combustible (Grifos) del distrito de Huepetuhe - provincia Madre de Dios en el año 2014. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/153
Guzmán, D., Mermas y desmedros y sus efectos contables y tributarios en las empresas distribuidoras de combustible (Grifos) del distrito de Huepetuhe - provincia Madre de Dios en el año 2014. [Tesis]. : Universidad Andina del Cusco; 2015. https://hdl.handle.net/20.500.12557/153
@misc{sunedu/3042953,
title = "Mermas y desmedros y sus efectos contables y tributarios en las empresas distribuidoras de combustible (Grifos) del distrito de Huepetuhe - provincia Madre de Dios en el año 2014.",
author = "Guzmán Gutiérrez, Diego Sócrates",
publisher = "Universidad Andina del Cusco",
year = "2015"
}
The research has as main objective to identify and analyze the effects generated by the Accounting and Tax Registration of crop losses and Desmedros of Enterprises Fuel Distributors (taps) in the district of Huepetuhe - Madre de Dios province in 2014. The majority of the fuel marketing companies have the great problem of losses because they cause distortions in inventories, so entrepreneurs have negative differences. However, we must understand the processes of marketing oil, thus knowing when and how much we are losing causes of leaks in storage tanks, cisterns tanks or filling drums for marketing mining sectors. For this it distorts the results of operations for the period. The objective of this research is to identify and analyze the accounting and tax effects generated by the registration of losses and desmedros of fuel marketing companies (taps) in the Huepetuche District - Mother of God Province in 2014. The final conclusion was reached is that the accounting and tax effects of fuel losses directly affect the profits of the company for not having an adequate system inventory within the fuel marketing operations. Tax effects on the recording of losses and fuel desmedros is given by the overpayment of income tax, on profits that never generated and recorded for accounting, and these are the fuel shortage or desmedros.
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