M. Tech. (Department of Tourism and Integrated Communication, Faculty of Human Sciences), Vaal University of Technology. / Background: Food waste in the foodservice units, which include supermarket kitchens, occur due to factors related to the menu such as the lack of careful menu planning, improper procurement of the menu items, lack of menu execution and improper practices during the distribution of meals. Also, improper refrigeration and storage facilities at optimal temperatures to maintain product’s shelf life contribute to food waste in foodservice units. Food waste management is a significant challenge globally and locally. Purpose of the study: To determine the knowledge on food waste and waste prevention practices of food handlers in supermarket kitchens in Soweto. Methods: A quantitative, descriptive research design was chosen to determine the knowledge and food waste prevention practices of food handlers. The population was 11 branches of supermarkets represented by one of the five largest franchise stores in South Africa with approximately 20 to 35 food handlers employed by each supermarket (± 220 total) as indicated by management. Only three supermarkets gave permission for the study. From the population, the survey system calculator was used to calculate the sample size (n=107). Purposive sampling was used to select the supermarkets and participants were conveniently sampled. A questionnaire based on reviewed literature was developed by the researcher to determine food handlers’ knowledge on food waste. An existing observation checklist was also amended for this study. Before the observations began, the researcher was alert about the reactivity problems. Data were collected during different times of the month, and the observations were conducted at different times of the day in each supermarket to measure the behaviour that was demonstrated by food handlers in the morning and in the afternoon. Collective instances of food waste practices were observed. For this study, descriptive statistics were used (SPSS version 27) to analyse the food waste knowledge of food handlers in supermarket kitchens. Presentation of the results was in the form of graphs, tables and charts. A frequency table was used. Results: The demographic profile of the participants indicated that many participants were women (60.7%) and 39.3% were men. The results suggest that to a larger extent, the food handlers have limited or insufficient knowledge on the customer’s profiles. The general food waste knowledge results was good. However only 47.7% of the respondents agreed that food waste can led to environmental damage. The majority of the responds (61.7%) strongly agreed that careful menu planning contributes towards preventing food waste. Food handles knowledge on food storage was good. Food preparation results reflected a good level of knowledge regarding the appropriate methods of food preparation to minimise food waste. Food handlers’ knowledge results revealed that participants had a moderate (45.4%) level of knowledge of green practices. There was a high level of knowledge on waste separation (82.3%). None of the supermarkets participated in any of the compositing activities to manage food waste. The observation results revealed poor waste prevention practices as influenced by the lack of menu planning. Lastly, menu planning results indicated that staff members recognise the importance of careful menu planning (61.7 percent strongly agreed) contributing towards preventing food waste. Factors and actions that were observed on food handler’s practices were mostly correct (56.7%) and 43.3 percent of the practices were lacking during food production in the kitchen. The results of the current waste prevention practices of food handlers in supermarkets revealed the necessity to develop food handlers’ guidelines. Conclusion and recommendations: It is evident that the supermarket food handlers may not be aware of the importance of a menu as a communication tool, which has a major influence on all the aspects of the foodservice unit including food waste prevention and management. Food handlers’ level of knowledge findings on food waste did not align with practices that were observed during meals production in supermarket kitchens. The level of food handlers’ knowledge and waste prevention practices has been determined and the guidelines on food waste prevention practices for this target group has been developed as the basis for further studies.

The rise in green-house gases emissions is an overall problem nowadays, in order to achieve the European goals by 2030, several changes are needed. Supermarkets are responsible of 3% of the emissions in Sweden, which makes them a clear target to reduce emissions. By using heat recovery systems, supermarkets can recover part of the heat excesses and use it for ambient or water heating. This can generate a reduction in heat demand, however, to be able to recover heat excess, more electricity is consumed. In the case study conducted, the heat recovery system of a supermarket in Matorp, Sweden has been analyzed. Studying the performance of the system, it has been seen that the COP values are around 2, low values compared with other case studies. The reason for this low performance is because of low discharge pressure, that also leads to a low amount of heat recovered. In the techno economic analysis, the operational costs of the heat recovery system are compared to the ones that a floating condensations system would have had. In the operational costs, both the electricity and the heating costs are considered. The results show that the overall floating condensation costs are only 1.86% higher than the heat recovery costs. This is a small value, but it has to be taken into account that the performance of the system and the heat recovered is low. Finally, in the environmental analysis the CO2 emissions savings by using a HR instead of a FC one is calculated, showing a reduction of 2.3 tons of CO2 per year. / Ökningen av utsläpp av växthusgaser är ett övergripande problem nuförtiden, och för att uppnå de europeiska målen till 2030 behövs flera förändringar. Supermarkets står för 3% av utsläppen i Sverige, vilket gör dem till en tydlig målgrupp för att minska utsläppen. Genom att använda värmeåtervinningssystem kan livsmedelsbutiker återvinna en del av överskottsvärmen och använda den för uppvärmning av lokaler eller vatten. Detta kan minska värmebehovet, men för att kunna återvinna överskottsvärme förbrukas mer elektricitet. I den genomförda fallstudien har värmeåtervinningssystemet i en livsmedelsbutik i Matorp, Sverige analyserats. Genom att studera systemets prestanda har man sett att COP-värdena ligger runt 2, vilket är låga värden jämfört med andra fallstudier. Anledningen till denna låga prestanda är det låga avluftningstrycket, vilket också leder till en låg mängd återvunnen värme. I den tekno-ekonomiska analysen jämförs driftskostnaderna för värmeåtervinningssystemet med de som ett flytande kondensationssystem skulle ha haft. I driftskostnaderna beaktas både el- och uppvärmningskostnader. Resultaten visar att de totala kostnaderna för flytande kondensation endast är 1,86% högre än kostnaderna för värmeåtervinning. Detta är ett litet värde, men det måste beaktas att systemets prestanda och den återvunna värmen är låg. Slutligen, i den miljömässiga analysen beräknas minskningen av CO2-utsläpp genom att använda ett HR istället för ett FCsystem, vilket visar en minskning med 2,3 ton CO2 per år.

Made available in DSpace on 2016-04-25T16:44:43Z (GMT). No. of bitstreams: 1 LauryBuenoPUC2005.pdf: 4488495 bytes, checksum: 5cda215abf18f89715bc88c0580371a1 (MD5) Previous issue date: 2006-03-16 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Since the self-service system introduction in the retail, one more important influence has been added to the consumer s purchase decision process: the store atmospherics. Elements like store s layout, its illumination, odors, noises, number of people buying, signaling and even more specific aspects, such as temperature and air quality, have been considered nowadays for both retail and environmental psychology experts as basic factors and strong influences on the consumer purchase behavior. On the other hand, the huge easiness offered by auto-attendance selling system had greatly reduced the necessity of planning purchases in supermarkets the more representative type of store in the modern self-service sales system where the way of merchandises are exposed frequently works like a buying list to the clients. For this reason, it has customers that even not having planned the purchase of one specific item decide for buying it once inside the store whereas it has those that having planned what to buy, change the idea when into the store and, at the end, don t buy it. The conclusive result of this work, based on a descriptive methodology survey that included exploring characteristics too is that there are, in fact, a strong influence derived from merchandising techniques in both cases, considering that it was found strong evidences in which a considerable part of these behaviors at least were provoked by factors like the merchandise s physical positioning and presentation in the sales area elements that are firmly linked to the point-of-purchase merchandising efforts. As a result, and depending on the manner these techniques could be correctly, wrongly or not applied, the merchandising action in supermarkets can really influence the pre-planned consumer s purchases in a such intense way that they may effectively change its plans even during the act of purchases either considering to buy something that had not been foreseen to buy, either in given up for buying something that effectively was in their purchasing plan. So, it is confirmed herein that merchandising efforts carried out through retailers and manufacturers in the self-service can really induce the consumer to decide for a purchase, even if that had not been beforehand planned. In the same way, it was also established as certain that the lack of merchandising efforts can lead to a diametrical opposing effect, when the consumer may change his or her mind in buying something he or she had planned to buy before. / Desde a introdução do sistema de auto-serviço na venda a varejo, o consumidor passou a contar com uma forte influência adicional em seus processos de decisão de compra: a do próprio ambiente da loja. Questões ligadas ao seu layout, iluminação, odores, ruídos, número de pessoas comprando, sinalização e até aspectos mais específicos, como temperatura e qualidade do ar, são fatores hoje considerados fortes influenciadores do comportamento de compra tanto por pesquisadores da Psicologia Ambiental como por especialistas em varejo. Por outro lado, as facilidades proporcionadas pelo auto-atendimento reduziram em muito a necessidade de se planejar compras em supermercados e hipermercados tipos de loja mais representativos do auto-serviço moderno , onde a própria exposição das mercadorias funciona como uma espécie de lista de compras . Por esse motivo há clientes que, mesmo não tendo planejado a compra de um determinado item, decidem fazê-lo quando já se encontram dentro do estabelecimento da mesma forma que há aqueles que, mesmo tendo planejado o que comprar, mudam de idéia ao percorrer a loja e, ao final, não o fazem. Este trabalho analisa, com base um uma pesquisa que faz uso de metodologia descritiva com características também exploratórias, a influência do trabalho de merchandising nessas mudanças de planos. O que se concluiu, com base na análise dos dados coletados, é que de fato há considerável interferência da ação do merchandising em ambos os casos, uma vez que se encontraram evidências de que essa mudança de comportamento é provocada, ao menos em parte, por fatores ligados ao posicionamento físico, apresentação e estado das mercadorias na área de comercialização questões fortemente associadas à ação do merchandising de ponto-de-venda. Assim sendo, e dependendo de ter ou não sido aplicada de forma correta, ficam evidentes sua influência e ação sobre os consumidores que planejam suas compras com antecedência mas que as alteram, uma vez no ponto de venda seja no sentido de optar por algo que não haviam previsto de antemão, seja pela desistência em relação a itens que efetivamente estavam em seus planos adquirir. Dessa forma, confirma-se o fato de que o esforço realizado no ponto de venda por varejistas, fabricantes ou ambos através do trabalho de merchandising pode realmente induzir o consumidor a decidir-se por determinado item ou marca, ainda que este não tenha sido planejado de antemão. Da mesma maneira, confirma-se que a sua falta pode, do mesmo modo, conduzir a um efeito diametralmente oposto, quando o consumidor deixa de comprar algo mesmo tendo planejado fazê-lo com antecedência.

Made available in DSpace on 2016-06-02T19:50:10Z (GMT). No. of bitstreams: 1 3501.pdf: 1851737 bytes, checksum: 0d1b8ffd5bdc9480c6fb5bd8bf5c81bc (MD5) Previous issue date: 2011-02-22 / In the supermarket segment, which is in a growing process of concentration, there are small businesses, mostly on the periphery of cities and dealing with the treatment of lower income populations. These independent businesses have faced their challenges through cooperative actions in the form of central business. Initially focused on the increased bargaining power with suppliers through joint procurement, the central business begin to generate other benefits for its members as an exchange of information and experiences and for synergies through shares in other business areas such as selection, training and human resource management, accounting, marketing actions, etc.. The central business of small supermarkets can be defined as horizontal interorganizational cooperative networks whose effectiveness was associated with the operation and strength of its formal and informal mechanisms of coordination and relational cohesion among its members. This work aimed to study and analyze a group of these networks located within the state of S. Paul compared in terms of its effectiveness, relations between members and the mechanisms through which they coordinate their activities in each network. It was also made an analysis of the dynamic effects of a merger between two networks occurred recently. It was found that, for the networks studied, concerning the aspect of its operations and its process of formation and consolidation, there is evidence of similarities between them in setting up an isomorphic process and the interaction between formality and informality. Moreover, there remain some differences in coordination and cohesion that would be associated. / No segmento supermercadista, subsistem em meio a concentração crescente estabelecimentos de pequeno porte, localizados principalmente na periferia das cidades e voltados para o atendimento de populações de mais baixa renda. Estes pequenos negócios independentes têm enfrentado seus desafios mediante ações cooperativas sob a forma de centrais de negócio. Inicialmente voltadas para o aumento do poder de barganha junto a fornecedores através da compra conjunta, as centrais de negócio passam a gerar outras vantagens para seus associados como troca de informações e experiências, além de sinergias através de compartilhamentos em outras áreas de negócios tais como seleção, treinamento e administração de recursos humanos, contabilidade, ações de marketing, etc. As centrais de negócio de pequenos supermercadistas podem ser definidas como redes cooperativas interorganizacionais horizontais cuja eficácia estaria associada ao funcionamento e força de seus mecanismos formais e informais de coordenação e a coesão relacional entre seus membros. Este trabalho visou estudar e analisar um grupo destas redes localizadas no interior do estado de S. Paulo, comparando em termos de sua força, as relações entre os associados e os mecanismos através dos quais são coordenadas as suas atividades de cada rede. Foi feita também uma análise dos efeitos dinâmicos de uma incorporação entre duas centrais ocorrida recentemente, na perspectiva da rede incorporada. Constatou-se que, para as centrais estudadas, quanto ao aspecto de seu funcionamento e seu processo de formação e consolidação, existem indícios de semelhanças entre as mesmas configurando-se em um processo isomórfico bem como a convivência entre formalidade e informalidade. Por outro lado, persistem algumas diferenças em termos coordenação e coesão que estariam associadas, entre outros fatores, a localização geográfica, nível local de concorrência, tempo de vida das centrais, ao porte da rede e porte médio dos associados.

Scientific knowledge in geography, economic and commercial dynamics have changed not only the relationship between the land, architecture and landscape of the cities, but also influences the behavior of citizens looking for self-service for their survival. In recent decades, due to changes in economic and socio-cultural, and technological advancement, communication speed and the transport system, it became possible to observe a commercial and geo-economic shift away from city centers, especially the so-called cities averages for the districts. Uberaba, located in the Mesorregião do Triângulo Mineiro e alto Paranaíba, has a population, according to IBGE, more than 2955000 inhabitants with a gross national product of R$ 6,221 billion reais. In town, we can see that this migration has transformed the business dynamics of the urban territory with the creation of new shopping centers, from the inclusion of self-service large surfaces, especially in the retail supermarket sector and even wholesale. In this sense, this research aims to understand the dynamics of retail self-service retail food Uberaba (MG) and the expansion of trade in the city neighborhood stores. Results reveal that there has been a devolution of supermarkets for the neighborhoods of Uberaba, including national networks, transnational, regional and local. In addition, strategies were self-serving survival of the neighborhood in the city, as wide variety of product mix, advertising and direct interaction between management and consumers, as well as loyalty cards, combined with attractive price and good service, which has shown be effective in maintaining old customers and win new. / No conhecimento científico geográfico, a dinâmica econômico-comercial tem transformado não apenas a relação entre o território, a arquitetura e a paisagem das cidades, como ainda influencia no comportamento do cidadão que procura o autosserviço para sua sobrevivência. Em décadas recentes, em virtude de alterações econômicas e sócio-culturais, assim como o avanço tecnológico, a agilidade na comunicação e no sistema de transportes, tornou-se possível observar um deslocamento comercial e geoeconômico do centro das cidades, em especial das denominadas cidades médias, para os bairros. Uberaba, localizada na Mesorregião do Triângulo Mineiro e Alto Paranaíba, possui uma população, segundo o IBGE, de mais de 295.000 habitantes com um produto interno bruto de R$ 6,221 bilhões de reais. Na cidade, podemos observar que essa migração comercial tem transformado a dinâmica do território urbano com a criação de novos centros comerciais, a partir da inserção de grandes superfícies de autosserviço, sobretudo no setor supermercadista de varejo e até mesmo atacadista. Nesse sentido, esta pesquisa tem por objetivo compreender a dinâmica do comércio varejista de autosserviço do varejo alimentar de Uberaba (MG) e a expansão do comércio das lojas de vizinhança pela cidade. Resultados revelam que houve uma desconcentração dos supermercados para os bairros de Uberaba, incluindo as redes nacionais, transnacionais, regionais e locais. Além disso, foram introduzidas estratégias de sobrevivência do autosserviço de vizinhança na cidade, como grande variedade de mix de produtos, propaganda e a interação direta entre gerência e consumidores, além de cartões de fidelidade, aliado ao preços atrativo e bom atendimento, o que tem demonstrado ser eficaz na manutenção dos antigos consumidores e conquista de novos. / Mestre em Geografia

Cette thèse s’intéresse à l’impact du développement des Grandes et Moyennes Surfaces (GMS) sur les producteurs de produits agricoles Jordaniens. Ce travail essaye d’approcher les évolutions nécessaires aux exploitations agricoles traditionnelles, qui écoulent leur production dans les marchés de gros, pour se préparer aux exigences agronomiques, techniques et managériales propres aux circuits de distribution modernes. Cette thèse montre également que la vente dans les GMS n’est pas pour l’instant très rentable pour les agriculteurs Jordaniens. Malgré ce constat, ces derniers adoptent une stratégie d’anticipation en se positionnant dès aujourd’hui dans cette chaîne moderne. / This these focuses on the impact of the development of food retailing on Jordanian agricultural producers. This work is particularly interesting because it allows us to approach the evolutions necessary for traditional farms, which dispose of their production in the wholesale markets, in order to prepare themselves for the agronomic, technical and managerial requirements of modern channels. This thesis also shows that the sale in the supermarkets is not for the moment very profitable for the Jordanian farmers. Despite this, they are adopting a strategy of anticipation by positioning themselves today in this modern chain.

Debido a la expansión del virus COVID-19 en el Perú, los supermercados sufrieron un gran impacto económico en sus operaciones, viéndose obligados a adaptarse a las nuevas medidas de salud y protección establecidas por la OMS y el Estado Peruano para continuar con sus operaciones. Supermercados como Wong, Metro, Tottus, entre otros más, tuvieron que implementar nuevas estrategias de comunicación organizacional con el fin de que sus propios colaboradores adopten los nuevos protocolos de seguridad y así evitar que sean contagiados o que expandan el virus. Es por esta razón que uno de los objetivos que busca resolver la comunicación organizacional es el de mitigar las percepciones y emociones negativas que la coyuntura pudo haber causado en el cliente y mejorar su experiencia de compra. El presente artículo tiene como propósito principal analizar la percepción final que tienen los clientes sobre el manejo de comunicación organizacional y las medidas de seguridad que fueron implementadas por diversos supermercados durante el periodo de aislamiento social y estado de emergencia en Perú. Para cumplir este objetivo, se usará la recolección de data por medio de 15 entrevistas para determinar si las percepciones y experiencias de compra de los consumidores sobre las acciones de los supermercados son positivas o negativas. / Due to the expansion of the COVID-19 in Peru, supermarkets suffered a great economic impact on their operations, being forced to adapt to the new health and protection measures established by the WHO and the Peruvian State to continue with their operations. Supermarkets such as Wong, Metro, Tottus and others, had to implement new organizational communication strategies in order for their own employees to adopt the new security protocols and thus prevent them from being infected or spreading the virus. Another objective that organizational communication seeks to resolve in these times is to mitigate negative perceptions and emotions that the situation may have caused in the customer and replace them with good shopping experiences. The main purpose of this article is to analyze the final perception that customers have about the management of organizational communication and the security measures that were implemented by various supermarkets during the period of social isolation and state of emergency in Peru. To meet this objective, data collection will be used through 15 interviews to determine whether consumers' perceptions and shopping experiences on the actions of supermarkets are positive or negative. / Trabajo de investigación

El E-commerce es una de las herramientas tecnológicas que hoy en día ha tomado mayor uso e importancia por parte de las empresas. Es por ello que, se ha convertido en un proceso moderno para los consumidores que tienen el deseo de conseguir algo de manera rápida. El presente trabajo está dirigido al estudio del comercio electrónico en supermercados donde se evalúa a la intención de compra del consumidor como variable dependiente, ya que es un elemento importante para evaluar la posibilidad de un futuro comportamiento. El valor percibido, como la percepción del cliente basándose en lo que la marca le ofrece, ya sea una solución o servicios adicionales y lealtad de marca, por la compra recurrente a una misma empresa por parte de los consumidores debido a aspectos positivos, estas variables son determinadas como independientes. El objetivo de esta investigación es analizar la influencia de las variables mencionadas anteriormente y en base a eso construir estrategias para que los supermercados las apliquen y de esta manera, satisfagan a sus clientes. La investigación es de metodología cuantitativa de tipo correlacional y de carácter concluyente porque nos brinda datos más exactos. Cabe resaltar, que la resolución de las hipótesis planteadas serán resueltas a lo largo de la investigación. / E-Commerce is one of the technology tools that nowadays has taken more importance and use by the business. Therefore, it has become a modern process for consumers that have the desire of getting something fast. The present investigation is focused on studying e-commerce in supermarkets where the consumer’s purchase intention is evaluated as a dependent variable, as it is an important element to evaluate the possibility of a future behavior. The value perceived like the perception of the client based on what the brand offers either a solution or additional service and brand loyalty by a recurring purchase to a same business due to positive aspects for the customers, these variables are determined as independent. The objective of this investigation is to analyze the influence of the mentioned variables based on that build strategies to apply for the supermarkets in this manner they can satisfy their customers. The investigation uses quantitative methodology correlational type and conclusive because it gives us exact data. Worth noting, that the resolution of the hypothesis is going to be resolved during the whole investigation. / Trabajo de investigación

La presente investigación se centra en la categoría de supermercados y tiene como objetivo comprobar como las dimensiones del marketing de contenido relacional influyen en el compromiso del cliente (customer engagement) y este, en la intención de recompra de usuarios de supermercados. Metodológicamente se realizaron 246 encuestas de manera virtual a personas que compraban en supermercados y seguían contenidos en redes sociales de dichos establecimientos. Para responder a las hipótesis planteadas los datos fueron procesados con el programa estadístico Smart-PLS. Los resultados arrojaron que la variable marketing de contenido relacional influye con el compromiso del cliente (CC) y este último, con la intención de recompra en los usuarios de supermercados. Los resultados son relevantes en el ámbito académico, ya que se amplió el número de dimensiones usadas para analizar el marketing de contenido relacional y se usó la técnica de segundo orden para analizar las variables multidimensionales. Desde el punto de vista práctico, los hallazgos permiten a los supermercados comprobar que el CC es un antecedente de la intención de recompra, por lo que deberían centrar sus estrategias de marketing en potenciar las acciones del contenido relacional con la finalidad de lograr el compromiso de los usuarios. / This research focuses on the supermarket category and aims to test how the dimensions of relational content marketing influence customer engagement and this, in the repurchase intention of supermarket users. Methodologically, 246 surveys were conducted virtually, to people who shopped in supermarkets and followed content in social networks of these establishments. In order to respond to the hypotheses, the data were processed with the statistical program Smart-PLS. The results showed that the relational content marketing variable influences customer engagement (CC) and the latter, with the intention to repurchase in supermarket users. The results are relevant in the academic field, since the number of dimensions used to analyze relational content marketing was expanded and the second-order technique was used to analyze multidimensional variables. From a practical point of view, the findings allow supermarkets to prove that CC is an antecedent of repurchase intention, so they should focus their marketing strategies on enhancing relational content actions in order to achieve costumer engagement (CC). / Tesis / PE

La presente investigación busca analizar el impacto financiero y tributario que tiene el Impuesto al Consumo de las bolsas plásticas en los agentes de percepción, tomando como estudio los supermercados de Lima Metropolitana, año 2019. Se busca conocer el proceso de sensibilización que el gobierno ha venido llevando a cabo para la concientización de los consumidores sobre los beneficios que conlleva principalmente al medio ambiente de gravar con un impuesto a las bolsas plásticas y el grado de afectación que este tiene en todos los agentes involucrados. La aplicación del presente impuesto busca aparte de generar una fuente de ingreso al fisco, la reducción, y posterior desaparición del consumo de plástico. Para la investigación hemos planteado la situación problemática, los objetivos e hipótesis y las limitaciones y parámetros. En cuanto a la metodología de la investigación hemos desarrollado el objetivo y nivel de la investigación, diseño de la investigación, investigación cualitativa, cuantitativa, como las técnicas para el procesamiento y análisis de la información, y la matriz de operacionalización de las variables. En el desarrollo se han consultado diversas fuentes bibliográficas y se ha investigado los pareceres sobre el particular de los gerentes financieros y personal contable. Además, se ha consultado con expertos en temas tributarios y financieros para la validación de las encuestas, planteamos un caso práctico aplicado a una empresa para el mejor entendimiento de la investigación. Por último, tenemos el análisis de los resultados donde muestra detalladamente con gráficos los resultados de las encuestas, el análisis del estudio cualitativo y cuantitativo, las dimensiones y del caso práctico a través de gráficos. / This research seeks to analyze the financial and tax impact that the tax on the consumption of plastic bags has on withholding agents, taking as a study the supermarkets of Metropolitan Lima, year 2019. It seeks to know the sensitization process that the government has been carrying out for the awareness of consumers about the benefits that it entails mainly to the environment of recording with a tax on plastic bags and the degree of affectation that this has in all the agents involved. The application of this tax seeks, apart from generating a source of income to the treasury, the reduction, and subsequent disappearance of plastic consumption. For the investigation we have raised the problematic situation, the objectives and hypotheses and the limitations and parameters. Regarding the research methodology, we have developed the objective and level of the research, research design, qualitative and quantitative research, such as techniques for information processing and analysis, and the operationalization matrix of the variables. During the development, various bibliographic sources have been consulted and the opinions of financial managers and accounting personnel have been investigated on the matter. In addition, we have consulted with experts in tax and financial issues for the validation of the surveys, we present a practical case applied to a company for a better understanding of the investigation. Finally, we have the analysis of the results where it shows in detail with graphics the results of the surveys, the analysis of the qualitative and quantitative study, the dimensions and the practical case through graphics. / Tesis