Análisis del proceso de liquidación de importaciones y su incidencia en la rentabilidad de la empresa THGROUPECUADOR S.A.

Abstract

The purpose of this research was to analyze the costs in which imports carried out by the company THGROUPECUADOR S.A are incurred through an import liquidation process to determine in a manner timely the real value of the product and the profit of the company. The company did not apply timely control in the settlement of costs, that is That is, some values ​​that were costs were recorded in accounting as expenses and were not included in the price of the product, this had a significant influence negative in profitability, because this situation did not allow the application effective cost of the product, reducing its prices. In the development of the research, the deductive, inductive and analytical; as well as field and documentary research, techniques of Applied research was observation and interviews. The application of These methods and techniques were observed in the development of the theoretical framework when The search for information was carried out, which was provided by the company and another comes from books and theses of previous research that were related to the research topic serving as support for this to continue with its development. Through this research project, the aim was to create a solution to the problem found through the development of a proposal that will allow the correct allocation of costs to imports, influencing positively on the sales price of the product and will optimize profitability of the company.