Impacto de las detracciones en la situación económica y financiera de la empresa Eta Transportes S.A.C en el Bienio 2022-2023
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Date
2025
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Universidad Nacional de Trujillo
Abstract
El trabajo de investigación realizado tiene como objetivo principal el evaluar el impacto del sistema de detracciones en la situación económica y financiera de la empresa Eta Transportes S.A.C. en el bienio 2022-2023. Se trabajó, con una metodología con diseño no experimental de corte trasversal; para lo cual se tomó como población y como muestra, a la misma empresa, en los periodos 2022 y 2023. La técnica utilizada, fue el análisis documental y la entrevista, y como instrumento; sus respectivas guías. Por lo que en los resultados se encontró que la empresa entre el periodo 2022 y 2023 ha tenido un mal manejo del fondo de detracciones, destinando parte de los pagos, en multas e intereses, luego al pago de renta, ESSALUD, IGV y otros, afectando la situación económica de la empresa, al aumentar las deudas con los proveedores y las entidades financieras. Por lo que un mal manejo de los fondos de detracciones conlleva a tener una situación económica y financiera débil.
The main objective of the research work carried out is to evaluate the impact of the deduction system on the economic and financial situation of the company Eta Transportes S.A.C. in the 2022-2023 biennium. A methodology with a non-experimental cross-sectional design was used; for which the same company was taken as a population and as a sample in the periods 2022 and 2023. The technique used was documentary analysis and the interview and its respective guides as instruments. Therefore, the results found that the company between the period 2022 and 2023 has had poor management of the deduction fund, allocating part of the payments to fines and interest, then to pay rent, ESSALUD, IGV and others, this situation affected the economic situation of the company, by increasing debts with suppliers and financial entities. Therefore, poor management of deduction funds leads to a weak economic and financial situation.
The main objective of the research work carried out is to evaluate the impact of the deduction system on the economic and financial situation of the company Eta Transportes S.A.C. in the 2022-2023 biennium. A methodology with a non-experimental cross-sectional design was used; for which the same company was taken as a population and as a sample in the periods 2022 and 2023. The technique used was documentary analysis and the interview and its respective guides as instruments. Therefore, the results found that the company between the period 2022 and 2023 has had poor management of the deduction fund, allocating part of the payments to fines and interest, then to pay rent, ESSALUD, IGV and others, this situation affected the economic situation of the company, by increasing debts with suppliers and financial entities. Therefore, poor management of deduction funds leads to a weak economic and financial situation.
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Keywords
Sistema de detracciones, Situación económica, Situación financiera, Impuesto, Gradualidad