El presente trabajo de investigación tiene por finalidad determinar la relación que existe entre la gestión administrativa y el criterio de valuación de los activos fijos de las municipalidades de la provincia de Tacna. El presente estudio tiene como objetivo, establecer alternativas para mejorar los procedimientos para el control de activos, teniendo en cuenta que en las municipalidades de la provincia de Tacna se evidencia que en el registro contable de sus Activos Fijos no se aplican los criterios enmarcados en la Normas Contables, en lo relacionado al registro y control de activos con que cuentan. Para el trabajo de campo se trabajó con una población de 50 trabajadores encargados de las áreas responsables del control de activos de las diferentes municipalidades de la provincia de Tacna. De los resultados obtenidos, se concluye que la gestión administrativa si se relaciona con...

The development of this research work is focused on the aspects related to proper risk management, as a tool to minimize the possibility of error that may occur in control actions, taking into account that there is no intention to perform an act illicit until proven otherwise. The present research work is non-experimental because data are obtained directly from the reality under study, it is also descriptive, then explanatory and finally correlated according to the purpose of the research. The research area is framed in the customs control, establishing how the risk management influences the actions of control posts in the Tacna customs intendancy, through the strategic level, tactical level and operational level. Likewise, the lack of control actions by the customs administration has been observed, since the inspection of merchandise is necessary in order to be able to control the trans...

The development of this research work is focused on the aspects related to proper risk management, as a tool to minimize the possibility of error that may occur in control actions, taking into account that there is no intention to perform an act illicit until proven otherwise. The present research work is non-experimental because data are obtained directly from the reality under study, it is also descriptive, then explanatory and finally correlated according to the purpose of the research. The research area is framed in the customs control, establishing how the risk management influences the actions of control posts in the Tacna customs intendancy, through the strategic level, tactical level and operational level. Likewise, the lack of control actions by the customs administration has been observed, since the inspection of merchandise is necessary in order to be able to control the trans...

The development of this research work is focused on the aspects related to proper risk management, as a tool to minimize the possibility of error that may occur in control actions, taking into account that there is no intention to perform an act illicit until proven otherwise. The present research work is non-experimental because data are obtained directly from the reality under study, it is also descriptive, then explanatory and finally correlated according to the purpose of the research. The research area is framed in the customs control, establishing how the risk management influences the actions of control posts in the Tacna customs intendancy, through the strategic level, tactical level and operational level. Likewise, the lack of control actions by the customs administration has been observed, since the inspection of merchandise is necessary in order to be able to control the trans...

The development of this research work is focused on the relationship between the participation in trade fairs of the associated companies in Pro Olivo and its performance, period 2016 - 2017, which allows to establish how participation in trade fairs is related to performance, product promotion, competitive level and achievement of business objectives; The present research work is non-experimental at an explanatory, descriptive level, because data is obtained directly from the reality object of study according to the purpose of "the research. The area of ​​"research is framed in foreign trade, related to international fairs in the department of Tacna considered as a region that has a developed export vocation that are driven by state agencies and mainly by the Ministry of Production who comes implementing public policies to promote "exports. Likewise, "it has been observed that there...

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.

The development of this research work is focused on the relationship between the participation in trade fairs of the associated companies in Pro Olivo and its performance, period 2016 - 2017, which allows to establish how participation in trade fairs is related to performance, product promotion, competitive level and achievement of business objectives; The present research work is non-experimental at an explanatory, descriptive level, because data is obtained directly from the reality object of study according to the purpose of "the research. The area of ​​"research is framed in foreign trade, related to international fairs in the department of Tacna considered as a region that has a developed export vocation that are driven by state agencies and mainly by the Ministry of Production who comes implementing public policies to promote "exports. Likewise, "it has been observed that there...

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.

The development of this research work is focused on the relationship between the participation in trade fairs of the associated companies in Pro Olivo and its performance, period 2016 - 2017, which allows to establish how participation in trade fairs is related to performance, product promotion, competitive level and achievement of business objectives; The present research work is non-experimental at an explanatory, descriptive level, because data is obtained directly from the reality object of study according to the purpose of "the research. The area of ​​"research is framed in foreign trade, related to international fairs in the department of Tacna considered as a region that has a developed export vocation that are driven by state agencies and mainly by the Ministry of Production who comes implementing public policies to promote "exports. Likewise, "it has been observed that there...

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.