Facultad de Ciencias Económicas y Empresariales
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Browsing Facultad de Ciencias Económicas y Empresariales by Author "Álzate López, Fabio"
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Item Auditoría de gestión en la estación de servicio “granero y gasolinera brazo seco” (el Charco-Nariño) como base para su reestructuración administrativa(Universidad Santiago de Cali, 2019) Micolta Sinisterra, Maricely; Álzate López, FabioThis project intends to carry out the management audit at the service station “Granero y Gasolinera Brazo Seco” (El Charco-Nariño) as the basis for its administrative restructuring. To fulfill this purpose, the service station under study was described in the first instance in terms of its functional structure; secondly, the functional structure of the microenterprise is evaluated through internal evaluation and identify opportunities for improvement; as a third step, solutions are proposed that lead to the restructuring of the microenterprise to acquire the character of formality; and finally, there are the benefits and costs of the proposals. This study is descriptive - explanatory and is based on primary information from the company's workers who provided information through interviews. In addition, observation is used to track processes. Secondary sources are company documents that contribute to the development of work, books, databases and the Internet. The main results show that there are aspects to improve in terms of planning and control, operational, marketing, financial and human management; seeking to set goals, control processes, control costs and establish austerity policies in spending; study the competitor and buyer market to reach new customers and substantially improve human management providing stability and development.Item Efectos fiscales del impuesto sobre las ganancias bajo estándar internacional en los estados financieros y la declaración de renta(Universidad Santiago de Cali, 2019) Hernández Zapata, Deisy Rocio; Álzate López, FabioIn order to deepen the management of the deferred tax and its financial and tax impact with respect to tax regulation and the new regulatory technical accounting frameworks which establish requirements for their recognition, measurement, presentation, derecognition and disclosure of the financial statements. financial instruments with general purpose, oriented to reflect the real situation of the companies. A research and analysis of the norm NIC 12 and section 29 of NIIF for SMEs was carried out for its application in the components that make up the state of the financial situation identifying the differences that are generated between the accounting and tax values of assets and liabilities for calculation and recognition For the development of the present work, different approaches to the deferred tax were contextualized under concepts, laws and decrees. With this analysis, the main effects, causes and incidences that are generated when measuring and calculating said tax were developed and determined.Item Mejoras de la administración municipal de Jamundí para fortalecer los ingresos por concepto de impuesto predial unificado entre 2014 a 2017(Universidad Santiago de Cali, 2019) García Santamaria, Blanca Viviana; Zamora Valencia, Norma Lidia; Álzate López, FabioItem Viabilidad que tendría la Asociación Deportivo Cali al escindir su patrimonio parcialmente para reducir el impacto tributario y financiero(Universidad Santiago de Cali, 2019) Valor Espinosa, Luis Guillermo; Parra Palacios, Edwar Antonio; Álzate López, Fabio