ANÁLISIS DE IMPACTO ECONOMICO 2014-2015, POR LA APLICACIÓN DE LA RESOLUCIÓN 11-2015 DEL COMEX, EN LA RENTABILIDAD DE LA EMPRESA AKROSCORP S.A., UBICADO EN LA CIUDAD DE GUAYAQUIL

Abstract

The Committee of Foreign Trade of Ecuador (COMEX), through Resolution 011-2015 issued on March 6, 2015, resolved to establish a tariff surcharge ranging between 5% and 45% depending on the type of products. Under this scheme, the present study aims to make an analysis of economic impact 2014 - 2015 on the profitability of the company, taking as example the sale of desktops and notebooks sold in AKROSCORP Company SA It located in the city of Guayaquil. For which, using the descriptive method could identify the data and characteristics of the products of the company and through the application of mathematical formulas could make the analysis of the different results to establish the effect on the profitability of the company the implementation of tariff reforms. The results of the investigation determined that comparing the income of the year 2014 in relation to 2015, the profitability of the analyzed products had a negative holding, given that you have raised production costs and increased consumer prices, which has directly influenced the competitiveness of the company.