Management of the process of tariff adjustments in oil contractors companies
Abstract
Abstract
The purpose of the investigation was to analyze the process of tariff adjustments of the oil contractor companies, in order to contribute to organizational viability. To develop this research, theories related to inflation adjustment were revised, Catacora (2010), Application Bulletin of International Financial Standard No. 2 of the Federation of Public Accountants Association in Venezuela (2015) and International Accounting
Standard No. 29, Alexander et al (2005), which allowed us to characterize the study variable. The tariff adjustment is a decision procedure applied to service contracts in hyperinflationary economies, to simplify the effect on the cost structure of the same. We designed a research framed within the field studies, transectional, descriptive type, under the feasible project modality, with multiple choice questionnaire addressed to managers of 25 drilling services companies, descriptive statistical reasoning was used.
the effects show a high level in the analysis of the management rate adjustment process, in: Price indices; Production sector; Adjustment methodology; Final Costs; Inflation Parameters; Exchange Rate; Interest Rate and Adjustment Result. The results of this investigation allow to periodically analyze the management of the tariff adjustment process in the contractors of the sector studied with flexibility for profitability.
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References
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