Efectos de la resolución SCVS-INC-DNCDN-2020- 00015, Sociedades por Acciones Simplificadas (S.AS.), en el comercio al por mayor y por menor reparación de vehículos automotores y motocicletas en el Distrito Metropolitano de Quito. En el periodo 2020 – 2021.

Abstract

The main problem that whosale and retail repair companies have of motor vehicles and motorcycles in the Metropolitan District of Quito is the legal conformation, which is usually a link that causes loss of time and costs, which is why it is important to identify the effects of Resolution SCVS -INC-DNCDN-2020-00015, The Simplified Joint Stock Companies (S.A.S), in these companies, identifying the application of this Resolution and the benefits generated in this business sector. The methodology was qualitative, quantitative for the structuring of the results of the surveys applied to the owners, managers of these companies. The population under study corresponds to 35 companies engaged in the whosale and retail repair of motor vehicles and motorcycles, located in the Metropolitan District of Quito registered with the Superintendency of Companies, Securities and Insurance. The sample to which the surveys were applied were 12 companies. The results found were as follows: 75% of the companies are covered by resolution SCV-INC-DNCDN-2020-00015, The Simplified Joint Stock Companies (S.A.S). The positive effects of the application of this resolution are that 83.3% of the respondents said that they had a saving in time and costs, given the ease they had for the structuring of their companies.