Citas bibligráficas
Sarmiento, J., (2022). La gestión contable y su relación con las contingencias tributarias de la empresa Tecnor proyectos y obras SAC. 2019 [Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1816
Sarmiento, J., La gestión contable y su relación con las contingencias tributarias de la empresa Tecnor proyectos y obras SAC. 2019 []. PE: Universidad Peruana de las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/1816
@misc{sunedu/3337554,
title = "La gestión contable y su relación con las contingencias tributarias de la empresa Tecnor proyectos y obras SAC. 2019",
author = "Sarmiento Saravia, Jose Manuel",
publisher = "Universidad Peruana de las Américas",
year = "2022"
}
This research thesis on Accounting Management and tax contingencies, in the company Tecnor Proyectos y Obras SAC. 2019 aims to achieve the Degree of Public Accountant at the Universidad Peruana las Américas. This was developed in order to inform about what is observed in the company regarding Accounting Management and Tax Contingencies, which could be generated from a bad delegation at work, understand the direct relationship that exists between good accounting management and avoid tax contingencies, in the company Tecnor Proyectos y Obras SAC. 2019. The research work is Descriptive level, describing the events that happen and the consequences or implications if these do not adhere to the order established by the norms, being able to suffer tax contingencies, of quantitative design; We will handle for our thesis the quantitative method stated in which the research will be elaborated with surveys of workers, whose orientation is the improvement of the accounting management process and a quantitative approach, since the quantitative approach studies realities and facts of an objective nature is a controlled, systematic process, directly related to research methods. The objective is to determine the incidence of the preparation of financial statements and tax contingencies of the company Tecnor Proyectos y Obras SAC. For this, all those concepts that can define the preparation of financial statements and tax contingencies will be used, considering their impact on the preparation, registration, and analysis of all the accounts that are generated in the company, because of its economic activity. This research work was developed due to an existing problem in the company Tecnor Proyectos y Obras SAC. Due to the fact that there is not a correct application of the processes and procedures in the control, registration, annotation of the economic facts that the company generates, and this due to the fact that there was not a correct Accounting Management which could cause tax contingencies of costly value, both with the collecting body and with other public bodies and private companies. In this research work, on Accounting Management and tax contingencies; about the company Tecnor Proyectos y Obras SAC. 2019, the quantitative approach that requires data collection through surveys will be used, the level or scope is descriptive where the independent variable is described to see its relationship in the dependent variable, the design is non-experimental-transversal that collected the information in a specific period when applying the survey, since none of the variables were manipulated in the studies, the population was made up of 25 workers from the company Tecnor Proyectos y Obras SAC. 2019, where 25 employees were also taken as a sample.
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