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5
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CARACTERÍSTICAS
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CONTROL
En cada sucursal la Casa matriz deberá llevar un control en los siguientes
aspectos:
1. Mercancías en existencias
2. Utilidades o pérdidas generadas
3. Contabilidad
CONTABILIDAD
Es muy común que una compañía con sus oficinas principales tenga sucursales
por ejemplo en las ciudades capitales de departamentos. En algunos casos la
Casa matriz mantiene todos los registros de la contabilidad, incluyendo los de
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Sin embargo, otras empresas hacen que cada sucursal lleve su propio juego de
registros contables, y en este caso la empresa tendrá un juego de libros en
conjunto, no solo para la oficina principal, sino también para cada sucursal.
El análisis de la contabilidad la podemos dividir en dos partes:
CONTABILIDAD DE LA SUCURSAL
Cuando una compañía abre una sucursal, y esta lleva su propio registro de
contabilidad, (control), que la sucursal llevara como si fuera una empresa
jurídicamente independiente. Tendrá sus propios libros auxiliares, mayor,
m ayor, etc., y
allí se registraran todas las transacciones que la afecten (particulares - Casa
matriz).
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La Representación Legal
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TIPOS DE SUCURSALES
Sucursales Locales
Son aquellas que se encuentran ubicadas en la misma ciudad que la casa
matriz. El objeto de este tipo de sucursales se suscita dado que en ocasiones
es de difícil acceso para el cliente acudir a las instalaciones de la casa matriz
debido o la lejanía para llegar hacia ella. Con el propósito de mejorar el
servicio y evitar que el cliente acuda con los competidores, se fundan
sucursales en diversas partes de la ciudad.
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Ventajas Financieras
Desde el punto de vista financiero, esto es sano debido a que evita saldos
muy elevados en los bancos y en inventarios, además, permite un manejo
más eficiente de los recursos financieros de la empresa.
En ocasiones y principalmente
motivado por el tamaño que pueden
llegar a alcanzar las sucursales
locales, la casa matriz puede decidir
descentralizar el control
administrativo de las sucursales
mediante la delegación de algunas
funciones administrativas en cada
una de ellas.
De esta manera, el funcionamiento de las sucursales puede ser mucho más ágil
y responder a las oportunidades y a los retos del entorno en el que efectúa su
actividad.
Mercancías existencia.
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Para llevar este control, la casa matriz puede establecer cuentas especiales y
registros auxiliares para el registro de las ventas, costos y gastos originados por
el funcionamiento de cada sucursal.
En la mayoría de los casos, la existencia de mercancías debe ser evaluada al
costo más los gastos incurridos para el traslado de la misma sucursal, ya que
desde el punto de vista, la sucursal equivale a un almacén en la casa matriz.
Sucursales Foráneas
Las sucursales foráneas se utilizan cuando se desea abarcar mercados
ubicados fuera de la localidad en la que se encuentra la casa matriz. Aquí las
sucursales funcionan de manera similar a las locales, aunque la distancia
que la separa de la oficina principal les permite y a veces hace indispensable
una mayor independencia.
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vi. Su sometimiento a las leyes del Perú para responder por las
obligaciones que contraiga la sucursal en el país.
país .
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Artículo 405
Cuando alguna sociedad participante en una fusión o escisión tiene
establecida una sucursal, se procederá de la siguiente manera:
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LOS OBJETIVOS
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Los bancos y sus clientes prefieren tratar con una compañía incorporada
en lugar de una sucursal en el extranjero
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CONCLUSIONES
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FUENTES ELECTRONICAS
www.caballerobustamante.com.pe/Establecimiento-sucursales
www.abogadoperu.com/ley-general-sociedades-seccion-tercera-sucursales
TIPOS DE SUCURSALES
www.slideshare.net/lsalazarc/contabilidad-sucursales-y-filiales
www.monografias.com › Administración y Finanzas › Contabilidad
www.slideshare.net/lsalazarc/contabilidad-sucursales-y-filiales