Recognition of deferred income and its influence on the financial economic information of a distributor in the city of Tacna

• Autores: Pacheco Fernández, Juana Carolina, Aranibar Ocola, Juan Guillermo
• Formato: artículo
• Fecha de Publicación: 2020
• Institución: Universidad Privada de Tacna
• Repositorio: Revistas - Universidad Privada de Tacna
• Lenguaje: español
• OAI Identifier: oai:revistas.upt.edu.pe:article/275
• Enlace del recurso: https://revistas.upt.edu.pe/ojs/index.php/vestsc/article/view/275
• Nivel de acceso: acceso abierto
• Materia: Ingresos diferidos; rentabilidad; Deferred income; profitability

This research work analyzes how deferred income influences the financial and economic information of the Distribuidora Malibú SAC in the city of Tacna, period 2014 - 2017. It was observed that, of all sales made, only 27,45 have been delivered % and 72,55% are pending delivery, generating the problem of recognition of deferred income. In financial and economic information, the highest profit was in the period 2015, being S / 21 227,56. The operating margin in the period 2014 had a negative result, while in 2015 it was S / 31 091,72, being S / 687,42 in 2016 and S / 18 896,84 in 2017. The gross margin does not maintain an ascending line due to the difference between declared and accounted income.