Relación entre costos de importación y tratamiento contable en la empresa agroquímica Solandina S.A.C. 2022
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Abstract
El tratamiento contable implica el registro y clasificación de transacciones financieras, mientras que los costos de importación abarcan todos los gastos asociados a la adquisición de bienes del extranjero, incluidos impuestos y transporte. Este estudio tiene como objetivo determinar la relación entre el tratamiento contable y los costos de importación en la empresa importadora Solandina S.A.C., utilizando un enfoque cuantitativo y correlacional con una muestra no probabilística de 20 empleados de diversas áreas. Los resultados indican que el 70% de los encuestados considera adecuadas las políticas contables, aunque un 15% menciona su falta de aplicación. Además, el 65% opina que el reconocimiento de transacciones es constante, mientras que un 10% reporta inconsistencias. Se identificaron correlaciones negativas moderadas entre un adecuado tratamiento contable y la reducción de costos de importación. La correcta implementación de Normas Internacionales de Contabilidad (NIC) y Normas Internacionales de Información Financiera (NIIF) es crucial para optimizar estos costos y mejorar la calidad de la información financiera, favoreciendo decisiones estratégicas en un entorno competitivo.
Accounting treatment involves the recording and classification of financial transactions, while import costs encompass all expenses associated with acquiring goods from abroad, including taxes and transportation. This study aims to determine the relationship between accounting treatment and import costs at the importing company Solandina S.A.C., using a quantitative and correlational approach with a non-probabilistic sample of 20 employees from various areas. The results indicate that 70% of respondents consider the accounting policies adequate, although 15% mention a lack of application. Additionally, 65% believe that transaction recognition is consistent, while 10% report inconsistencies. Moderate negative correlations were identified between proper accounting treatment and the reduction of import costs. The correct implementation of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) is crucial for optimizing these costs and improving the quality of financial information, supporting strategic decisions in a competitive environment.
Accounting treatment involves the recording and classification of financial transactions, while import costs encompass all expenses associated with acquiring goods from abroad, including taxes and transportation. This study aims to determine the relationship between accounting treatment and import costs at the importing company Solandina S.A.C., using a quantitative and correlational approach with a non-probabilistic sample of 20 employees from various areas. The results indicate that 70% of respondents consider the accounting policies adequate, although 15% mention a lack of application. Additionally, 65% believe that transaction recognition is consistent, while 10% report inconsistencies. Moderate negative correlations were identified between proper accounting treatment and the reduction of import costs. The correct implementation of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) is crucial for optimizing these costs and improving the quality of financial information, supporting strategic decisions in a competitive environment.
Description
Vol. 5, No. 9
Keywords
Agroquímicos, Correlación contable, Costos de importación, Gestión financiera, Tratamiento contable, Keywords, Agrochemicals, Accounting correlation, Import costs, Financial management, Accounting treatment, Palavras chave, Agroquímicos, Correlação contábil, Custos de importação, Gestão financeira, Tratamento contábil