Relación Del Nuevo Régimen De Facturación En La Rentabilidad De Los Pequeños Empresarios De La Industria Del Ladrillo Rafón, Zona Sur De Tegucigalpa 2015.

Abstract

The objective of this research is to determine the relationship of the new billing regime and the effect caused on the profitability of the Rafon brick producers. Tegucigalpa is one of the cities in the country where there are high unemployment rates, because of the lack of formal employment, Hondurans have seen the need to venture into entrepreneurship or the creation of family businesses, in order of being able to obtain income for the sustenance of the families. The objective of the investigation is to determine the effect of the New Billing Regime implemented by small producers dedicated to the manufacture of rafon brick, to be able to determine the way that affects the profitability of said businesses, it is intended to know the number of producers located in the southern zone of Tegucigalpa where the study is carried out, as well as to identify how many of them use the new Billing Regime and to verify if said process favors the control of the income of the small producers that use said system. The scope of the research is correlational, the approach used is quantitative, the main point is to analyze whether the implementation of the new Billing Regime has had a positive impact on the profitability of the companies surveyed. This is the profit/profit that the owners of the companies obtain once they pay their interest, taxes, and their operating expenses, using the questionnaire which was applied in a personal interview with the participants.