Aplicación del punto de emisión en las compañías de transporte de carga pesada de Portoviejo y su incidencia en el control contable y financiero durante el periodo 2017

Abstract

The realization of an investigation on the application of the point of emission in the companies of transport of heavy load of Portoviejo and its incidence in the accounting and financial control during the period 2017, left not only of the fact that it is a normative that took effect in This period also responds to a greater tax control, which is why we started with the bibliographical investigation of the history and current status of heavy cargo transportation in Ecuador, as well as the regulations that govern it and then proceed with an analysis of the resolution that I enter into force. This research work was carried out through the descriptive and field research methodology since it was based on an analysis of the regulations in force specifically of Resolution No. NAC-DGERCGC17-00000295, to then apply research techniques such as surveys to the shareholders, managers and accountants of the sample taken. The measurement of results was obtained thanks to the surveys applied to the partners themselves, allowing to identify the challenges that were presented to the heavy transport companies with the application of the new regulations, as well as part of the field research, a horizontal analysis was carried out. the financial statements of two companies where the main changes were evidenced according to the emission points. Finally, based on the results obtained, it was determined what the effects were and how the response of the heavy load companies could be improved for greater internal control in compliance with the regulations in force