Bibliographic citations
Llamoca, K., (2021). Las mermas de combustible y su incidencia en la situación financiera de la estación de servicio corporación Vista alegre SAC 2019 – Ate Vitarte - Lima [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1261
Llamoca, K., Las mermas de combustible y su incidencia en la situación financiera de la estación de servicio corporación Vista alegre SAC 2019 – Ate Vitarte - Lima []. PE: Universidad Peruana de Las Américas; 2021. http://repositorio.ulasamericas.edu.pe/handle/upa/1261
@misc{sunedu/3337189,
title = "Las mermas de combustible y su incidencia en la situación financiera de la estación de servicio corporación Vista alegre SAC 2019 – Ate Vitarte - Lima",
author = "Llamoca Campos, Katherin Paola",
publisher = "Universidad Peruana de Las Américas",
year = "2021"
}
In the present research work, "Fuel Waste and its impact on the Financial Situation of the Corporación Vista Alegre SAC Service Station, 2019". Graduate thesis at the "Peruvian University of Las Américas" Lima, Peru with the objective of determining and analyzing the extent to which fuel losses affect the Financial Situation of the company in the period 2019, the main activity of this company is marketing liquid fuel and LPG. This study is framed in a correlational design, by means of observation, interviews, surveys and analysis. Nowadays, fuel service stations determine losses or problems in relation to the amount they sell called wastage, due to evaporation or leakage that occurs from purchase to sale to end customers, these in turn distort financial results of the company in each period and consequently an incorrect taxation. In order for these losses to be deductible for accounting and tax purposes, it is very important to carry out a technical report prepared by an independent professional to comply with the requirements established in the Income Tax Law so that this is supported before Sunat, who is the entity that regulates and requires the report, and thus be able to prove the cost or tax expense of the period. Additionally, managing the losses will lead to a deep analysis of physical control in the station, financial reports, among others, to reduce the level of fuel and at the same time ensure the availability of these.
File | Description | Size | Format | |
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LLAMOCA CAMPOS.pdf | 3.09 MB | Adobe PDF | View/Open |
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