Gestión de costos y planificación tributaria: caso en prestación de servicios de espacios verdes, y diseño interior y exterior

Abstract

The fluctuating economy of the country has caused that day after day, the number of unemployed Ecuadorians increases, who faced with the crisis, have taken entrepreneurship as an alternative measure to achieve economic sustainability. However, most of these businesses fail to position themselves in the market due to the lack of use business tools that allow them to achieve the expected performance. Cost management and tax planning enable entrepreneurs to obtain useful information for correct decision making and administration of resources, since they are limited, their use must be prioritized in what is most beneficial for the business. It is for this reason that in this titling work the costs are managed and the taxes to CVerde Diseños are planned. This work is based on a non-experimental design with a mixed research approach that includes the collection and analysis of qualitative and quantitative data, obtained through the following techniques: documentary review, interview, questionnaire, and internet. Besides, adapted methodologies are used for each topic. From its application, the results obtained allow, on the one hand, cost management using techniques such as: Cost-Volume-Profit Analysis, Just in Time, and Target Cost; that provide to CVerde to know the real profitability of its economic activities. As well as a tax plan that helps to determine the fair amount to pay for tax obligations without falling into surcharges.