Accounting & Analytics · Taxation

El Régimen Simplificado

Simulation exploring SME growth decisions under different tax regimes in Honduras, where crossing a revenue threshold transforms the tax obligation from a simple percentage on revenue to a higher rate on net profit, forcing teams to evaluate contract acceptance, revenue timing optimization, capacity management, and

4 rounds Executive English, Español

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About this simulation

Simulation exploring SME growth decisions under different tax regimes in Honduras, where crossing a revenue threshold transforms the tax obligation from a simple percentage on revenue to a higher rate on net profit, forcing teams to evaluate contract acceptance, revenue timing optimization, capacity management, and integrated multi-year planning.

Who it is for

An advanced simulation for participants used to working with the main frameworks and trade-offs of the subject, designed for executive education and experienced professionals.

How a session runs

  1. The instructor creates a session from the Eureka dashboard and invites the participants.
  2. Participants play 4 rounds. In each one they submit their decisions and the simulation calculates the results.
  3. The simulation can be run in English, Español.
  4. The instructor follows each participant's progress and results from the dashboard, and uses the class results for the debrief.

Decisions participants make

The decisions participants make during the simulation:

  • Strategic Choice
  • HomeGoods Revenue Recognized This Year (%)
  • Ramp-Up Period (months)
  • New Employees to Hire
  • Training Budget per Employee ($)
  • Capital Investment ($)
  • Annual Revenue Growth Target (%)
  • Plant Expansion
  • Annual Compliance Preparation ($)

Subjects covered

Designed for courses in Taxation.

  • Entrepreneurship & New Ventures
  • Regulatory Compliance
  • Auditing Principles & Standards

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