Restitución de derechos arancelarios - drawback y su influencia en el autofinanciamiento en la empresa agroexportadora Big Berries SAC Trujillo, 2021
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La presente investigación tuvo como propósito determinar cómo la restitución de derechos arancelarios - Drawback influye en el autofinanciamiento de la empresa agroexportadora Big Berries S.A.C. en el distrito de Trujillo durante el año 2021. Se llevó a cabo un estudio no experimental de tipo transversal descriptivo, recolectando información mediante la revisión documental de expedientes de Drawback y estados financieros, y utilizando técnicas de análisis documental y entrevistas. Los resultados indican que el Drawback influye positivamente en el autofinanciamiento de la empresa, con una restitución de S/ 507,642 en 2021. Sin embargo, el estado situacional de Big Berries S.A.C. respecto a la restitución de derechos arancelarios presenta un panorama mixto, ya que, aunque la mayoría de los empleados conoce este beneficio, una cantidad considerable mantiene una postura neutral. Para optimizar el proceso de solicitud de Drawback y fortalecer el autofinanciamiento de la empresa, se ha propuesto una mejora técnica que incluye un flujograma de procedimientos, desde la recepción de información hasta el abono en cuenta, con el objetivo de aumentar la eficiencia y reducir la dependencia del financiamiento externo.
ABSTRACT The purpose of this research was to determine how the restitution of tariff rights - Drawback - influences the self-financing of the agro-export company Big Berries S.A.C. in the district of Trujillo during the year 2021. A non-experimental, cross-sectional descriptive study was conducted, collecting information through the documentary review of Drawback files and financial statements, and using document analysis techniques and interviews. The results indicate that the Drawback positively influences the company's self-financing, with a restitution of S/ 507,644 in 2021. However, the situational status of Big Berries S.A.C. regarding the restitution of tariff rights presents a mixed picture, as although most employees are aware of this benefit, a considerable number maintain a neutral stance. To optimize the Drawback application process and strengthen the company's self-financing, a technical improvement has been proposed, including a flowchart of procedures, from the receipt of information to the account deposit, with the aim of increasing efficiency and reducing dependence on external financing.
ABSTRACT The purpose of this research was to determine how the restitution of tariff rights - Drawback - influences the self-financing of the agro-export company Big Berries S.A.C. in the district of Trujillo during the year 2021. A non-experimental, cross-sectional descriptive study was conducted, collecting information through the documentary review of Drawback files and financial statements, and using document analysis techniques and interviews. The results indicate that the Drawback positively influences the company's self-financing, with a restitution of S/ 507,644 in 2021. However, the situational status of Big Berries S.A.C. regarding the restitution of tariff rights presents a mixed picture, as although most employees are aware of this benefit, a considerable number maintain a neutral stance. To optimize the Drawback application process and strengthen the company's self-financing, a technical improvement has been proposed, including a flowchart of procedures, from the receipt of information to the account deposit, with the aim of increasing efficiency and reducing dependence on external financing.
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Keywords
Derechos arancelarios, Drawback, Autofinanciamiento, Agroexportación