Optimising profitability in commercial leasing companies through efficient cost management [Optimización de rentabilidad en empresas de arrendamiento comercial a través de gestión eficiente de costos]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.155Keywords:
trade, trade policy, accountingAbstract
Leasing companies are affected by the implementation of the International Financial Reporting Standard 16 (IFRS 16), which has accounting, tax and financial implications. The objective is to analyse the costing methodologies and determine the most appropriate for leasing services companies in the city of Quito - Ecuador as a support tool for strategic decision making. This research was based on a descriptive methodology and a cross-sectional perspective was chosen. 70% of respondents reported that their companies use some kind of costing methodology. Commercial leasing contracts must have several key elements to be effective and beneficial to both parties.
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