The general objective of this research work was to determine how merchandise returns affect sales of Representations and Services in General San Francisco SAC, 2018. For this reason, the research problem was formulated: How do returns in merchandise affect sales of Representations and Services in General San Francisco SAC, 2018? This thesis work presented a non-experimental, transactional or cross-sectional research design, a descriptive and correlational type of research, the sampling used was convenience sampling , where the sample was chosen, which consisted of the records of sales and returns of the company's merchandise. For data collection, the technique of documentary analysis, direct observation and internet browsing was used; Statistical formulas such as Pearson's correlation were used to establish the relationship of the variables, later computer tools were applied on the MS Ex...