Browsing by Author "Lema Tamay, Sandra Maribel"

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Tratamiento contable y aduanero según resolución No. 002-2014 del Comité de Comercio Exterior (COMEX) publicado en el registro oficial 185 del 17 de febrero del 2014, que rigen a las importaciones del sector metalmecánica, en la ciudad de Cuenca
(2015) Lema Tamay, Sandra Maribel; Mejía Mejía, Diana Isabel; Armijos Cordero, Johanna Catalina
ABSTRACT This research demonstrates the accounting , tax and customs processing activities in an import of products in the metalworking sector , this study is necessary to know all the operations related to the sector from the constant tariff changes that are taking place and so the importer to make way for a successful decision-making. To do an analysis of the current situation where the effect that caused the tariff increase in imports of products of the sector was evident was performed. Through interviews and visits could meet both accounting and logistical movements of import activities, thereby obtaining procedures that each of the importers have to balance their costs.