Browsing by Author "Ramirez Velez, Andres Felipe"
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Item Analisis del impacto de la implementación de los documentos electrónicos en las mipymes del valle del cauca(Universidad Santiago de Cali, 2025) Ramirez Velez, Andres Felipe; Obando Fuertes, Fabio Aldemar (Director)The work focuses on analyzing the impact of the implementation of electronic documents, such as billing, payroll and supporting documents, in SMEs in Valle del Cauca, which has been carried out in recent years through an important regulatory framework, which has been requiring the adoption of these tools by different entrepreneurs, with the aim of modernizing business operations, improving fiscal transparency and encourage collection. However, multiple challenges have been identified in their adoption, especially in smaller companies that face technological and financial limitations. The research method used is descriptive and is based on a systematic documentary review. Data was collected from secondary sources, including academic studies, current regulations, and previous experiences in the implementation of electronic documents. A case study was also conducted with a consulting firm to delve deeper into the effects of the implementation on the efficiency and competitiveness of SMEs. In this order of ideas, the purpose of this research is to analyze the process associated with the implementation of electronic documents and their impact on MSMEs in Valle del Cauca, which demonstrates, as we will see, that the implementation of these, although it has meant an improvement in operational efficiency, tax compliance and competitiveness in MSMEs in Valle del Cauca, poses a series of challenges that must be addressed and taken into account, especially due to the operating costs and the technological transition involved in the adoption and acquisition of different systems and programs, in addition to staff training, which implies that there must be a strong commitment on the part of the state in order to achieve an adequate implementation of said electronic documents, and promote business education for this process to be successful.