Companies require continuous improvement for the purpose of achieving competitiveness as a result of globalization in business that advances by leaps and bounds, leading us to streamline accounting and financial processes to obtain information in real time and make decisions in order to increase the productivity, equity and control of operations, achieving the positioning of the company. This is an applied research with an experimental design. It is based on the implementation of SAP BUSINESS ONE (Systems, Applications and Products in Data Processing) and the use of the Kaizen methodology in the different processes and operations carried out by companies in the automotive sector in the activities of sale and maintenance of new vehicles. The implementation and adaptation was executed in a period of one year, it was carried out in two stages, in the first one the information of the account...

Las exportaciones en nuestro país están expuestas al riesgo cambiario, dicho riesgo se origina porque el Perú cuenta con un régimen de tasa de cambio flexible, donde el dólar fluctúa libremente, ya que el valor en moneda local de los activos y pasivos en moneda extranjera, que poseen los diferentes agentes del mercado cambiario, se ven directamente afectados por la variación en la cotización de la moneda extranjera. Las empresas agrícolas exportadoras de las Pampas de Majes en Arequipa, son vulnerables a las variaciones en los términos de intercambio, debido a que es donde toman los precios en el mercado internacional de los productos agrícolas exportables. Además toman decisiones en la colocación de precios a sus productos de exportación, (compra de materiales o maquinaria, préstamos de capital de trabajo en moneda extranjera); sobre cálculos a un tipo de cambio futuro, ...

Desde los noventa se incluyeron en la Ley del Impuesto a la Renta tributos patrimoniales ajenos a la imposición a la renta empresarial, desde el año 2004 y a la fecha el impuesto temporal a los activos netos (ITAN), grava con una tasa de 0% los activos de las empresas cuyo valor sean hasta S/. 1 millón de soles y 0.5% por le exceso de 1 millón. Según especialistas este impuesto es antitécnico porque no grava la generación de riqueza, sino que incide sobre el material de trabajo de la empresa y la liquidez, impidiendo a las pequeñas empresas su capacidad de inversión. Se considera un error de política fiscal porque el afectar directamente al patrimonio obliga al contribuyente a no invertir, sino a optar por la obtención de liquidez en lugar de adquirir activos, alterando la asignación de recursos al interior de la empresa, reduciendo el ingreso disponible, teniendo un efecto d...

Companies require continuous improvement for the purpose of achieving competitiveness as a result of globalization in business that advances by leaps and bounds, leading us to streamline accounting and financial processes to obtain information in real time and make decisions in order to increase the productivity, equity and control of operations, achieving the positioning of the company. This is an applied research with an experimental design. It is based on the implementation of SAP BUSINESS ONE (Systems, Applications and Products in Data Processing) and the use of the Kaizen methodology in the different processes and operations carried out by companies in the automotive sector in the activities of sale and maintenance of new vehicles. The implementation and adaptation was executed in a period of one year, it was carried out in two stages, in the first one the information of the account...

The objective of this study was to determine whether the implementation of an activity-based costing method has an impact on price setting in agro-industrial wine companies in Tacna province. In order to implement this method, the winemaking process was broken down into activities, and cost drivers were determined, which were assigned according to the level of resource use per activity. The implementation of this method showed greater accuracy and efficiency in the allocation of production costs, by identifying the most expensive and the most economical variety of wine, favoring the reduction of costs, was effective and personalized to determine the profit margin by variety of wine, consequently, influenced the setting of the price as it was more competitive, real and differentiated by product. In contrast to the traditional system, which provided distorted results, by making an erroneou...

El presente estudio tuvo como objetivo determinar si la implementación de un método de costeo basado en actividades incide en la fijación del precio en las empresas agroindustriales vitivinícolas de la provincia de Tacna. Para implementar este método, se desglosó el proceso de elaboración del vino en actividades, se determinó los inductores de costo, que fueron asignados en función del nivel de uso de recursos por actividad. La implementación de este método demostró mayor exactitud y eficiencia en la asignación de costos de producción, al identificar la variedad de vino más costosa y la más económica, favoreció la reducción de costos, fue efectivo y personalizado para determinar el margen de ganancia por variedad de vino, en consecuencia, incidió en la fijación del precio por resultar más competitivo, real y diferenciado por producto. En contraste con el sistema tra...

The objective of this study was to determine whether the implementation of an activity-based costing method has an impact on price setting in agro-industrial wine companies in Tacna province. In order to implement this method, the winemaking process was broken down into activities, and cost drivers were determined, which were assigned according to the level of resource use per activity. The implementation of this method showed greater accuracy and efficiency in the allocation of production costs, by identifying the most expensive and the most economical variety of wine, favoring the reduction of costs, was effective and personalized to determine the profit margin by variety of wine, consequently, influenced the setting of the price as it was more competitive, real and differentiated by product. In contrast to the traditional system, which provided distorted results, by making an erroneou...

In this document, we will determine the importance of knowing multiculturalism from the millenary origin of Peru and the way in which business takes shape, considering the customs, beliefs, traditions and mergers that continue in force over time, which influence in a way preponderant in the process of intracultural negotiation. Peru, from its beginnings, is constituted by all the bloods, so it is facilitated to make bonds of trust, to evaluate a business possibility, putting the value of its ancestral culture, the affability that characterizes the Peruvian, the fusion of its Meals, tourist places. Through the times, Peru has had to overcome several social, internal, and other conflicts that were originated by migrants, which caused great social conflicts and economic instability, resulting in a culture of informality in business, raising capital in a sui way generis, in the form of colle...

In Peru, biodiversity enables the variety of vegetables in the regions, making viable agricultural trade abroad. Currently, there are legal barriers that have a negative influence on the competitiveness of Solanum lycopersicum exports. The study raises the negativity of the tariff barriers for the economic growth of Peru. The study method is qualitative. It worked with 26 exporting organizations, using questionnaires and secondary sources to obtain data, being a basic investigation of correlational level and transactional-descriptive design. Foreign direct investment in Peru is one of the most notable; however, it can be diversified according to the risk factor country, under the different political scenarios experienced by the countries with commercial relations. It is considered that 85.71 % of the agro-industrial exporters of Tacna process these products, 14.29 % admit not to process ...