Resumen

CHUMACERO NOLASCO, Edwin Alexander. Relationship between import costs and accounting treatment in the agrochemical company Solandina S.A.C. 2022. Impulso [online]. 2025, vol.5, n.9, pp.310-321.  Epub 01-Ene-2022. ISSN 2959-9040.  https://doi.org/10.59659/impulso.v.5i9.85.

Accounting treatment involves the recording and classification of financial transactions, while import costs encompass all expenses associated with acquiring goods from abroad, including taxes and transportation. This study aims to determine the relationship between accounting treatment and import costs at the importing company Solandina S.A.C., using a quantitative and correlational approach with a non-probabilistic sample of 20 employees from various areas. The results indicate that 70% of respondents consider the accounting policies adequate, although 15% mention a lack of application. Additionally, 65% believe that transaction recognition is consistent, while 10% report inconsistencies. Moderate negative correlations were identified between proper accounting treatment and the reduction of import costs. The correct implementation of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) is crucial for optimizing these costs and improving the quality of financial information, supporting strategic decisions in a competitive environment.

Palabras clave : Keywords, Agrochemicals; Accounting correlation; Import costs; Financial management; Accounting treatment.

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