Contaduría Pública

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Análisis del proceso para la contratación del personal de la fundación salud mental del Valle
(Universidad Santiago de Cali, 2018) Andrade Córdoba, Angie Marcela; Motta Guerrero, Hellen; Góngora Vanegas, Boris
Análisis de los cambios en el impuesto nacional al consumo desde su creación hasta la ley de financiamiento 1943 del año 2018 en Colombia
(Universidad Santiago de Cali, 2019) Varela Arce, Alejandra María; Pelarza Baltan, Carlos Adrián; Pedreros Piamba, Lady Johanna; Góngora Vanegas, Boris; Escobar Cabrera, Julio Cesar
In the market there are goods and services that are considered indispensable and others that are not and in 2012, the Colombian congress created a tax called National Consumption Tax, hereinafter INC, which is different from the Sales Tax, VAT, which taxes goods and services considered as not essential for the daily survival of citizens, such as food (family basket), health, and others, and which are expressed in the law. The purpose of this research was to analyze the changes that the INC has had since its creation until the last tax reform of the year 2018 with the financing law 1943. The work was carried out based on reviewing bibliographies of renowned authors on tax matters and documents in electronic databases. The results show that, during the last 6 years to the Tax Statute, articles and paragraphs that affect the components of the INC have been added and modified and that these changes generate positive and negative aspects in the taxpayers.
Análisis del impacto que genera la implementación de las NIIF en una empresa comercializadora. Caso: Mercamio S.A ubicada en Santiago de Cali
(Universidad Santiago de Cali, 2019) Wong López, Erika; Góngora Lemos, Ivonne
En la actualidad la globalización de la economía ha generado la necesidad de crear escenarios empresariales competitivos orientados a la medición de los hechos económicos y a la homogenización del lenguaje de los negocios. A partir de la ley 1314 de 2009 la cual regula los principios y normas de contabilidad e información financiera en Colombia inicia un periodo de adopción e implementación de las NIIF/IFRS, las cuales fortalecen algunos aspectos de la organización como son: acceso a mercados de capital, transparencia en los Estados Financieros, entre otros. Este conjunto de normatividad orienta a la alta gerencia a la toma de decisiones, siendo la información financiera más fiable, lo que conlleva a la nitidez y confiabilidad de los Estados Financieros.
Análisis del impuesto del régimen simple de tributación en Colombia
(Universidad Santiago de Cali, 2019) Ramírez Agudelo, María Goretty; Urbano Ruiz, Claudia Lorena
The present document contains the final report of the investigation that was carried out with the purpose of analyzing the tax of the Simple Taxation Regime in Colombia, in order to be able to determine the viability and to present both the advantages and disadvantages that the implementation of This new regime to taxpayers. This work was based both on the regulations that gave rise to the implementation and development as well as documents in electronic databases and books with which each point of this work is supported. The importance of this article lies not only in the clarification of a specific issue such as the Simple Taxation Regime, but also, is the construction of knowledge for those who are or are not interested in availing themselves of the regime. The results included in this Taxation Scheme seeks to reduce tax burdens by summarizing several taxes in a single form, however, this system still has many gaps, and similarly, it is not attractive to taxpayers, since the taxable base is only ordinary and extraordinary income. In conclusion, this tax system is not viable for the vast majority of taxpayers, due to the benefits that it proposes are not necessary so that the value of the tax payable by taxpayers is positively affected.
Análisis comparativo de la sección 28 sobre beneficios a los empleados de las NIIF para pymes en Colombia, México, Perú, Argentina y Ecuador
(Universidad Santiago de Cali, 2019) Suarez Contreras, Iruah Stella; Ocampo Delgado, Juan Sebastián; Gálvez Monsalve, Jhon Fredy
Propuesta de implementación de la norma internacional de información financiera (NIIF15) en la empresa FEM ingeniería s.a.s., de la ciudad de Santiago de Cali
(Universidad Santiago de Cali, 2019) Pineda Duarte, Carolina; Gutiérrez Rendón, Estefanía; Medina Zabogal, Byron Misael; Gongora Vanegas, Boris
Impacto del mono-tributo en pequeñas empresas dedicadas al comercio al por menor no especializado en Santiago de Cali
(Universidad Santiago de Cali, 2019) Arboleda, Vanessa; Cruz Parra, Erika Liseth; Castro Peña, Mónica Isabel
In this research work, it was proposed to establish the impact of the mono tribute on small businesses dedicated to non-specialized retail trade in Santiago de Cali. For this, a qualitative study with an exploratory (descriptive) approach was carried out. this involved the development of three phases, namely: (i) characterization of the small companies that have received the monotax tax; (ii) identification of the way in which monotributo affects small business processes (accounting, financial and administrative); and (iii) analysis of the implications of monotributo at present. The main results indicated that the companies that have received the monotributo, are especially establishments such as hairdressers, bakeries and retail merchants throughout the country, who have voluntarily decided to benefit from this tax. The impacts of monotributo, can be evidenced basically in the accounting, financial and administrative processes of small businesses dedicated to retail, non-specialized. This has resulted in an increase in the competitiveness of these companies, since it is directly linked to the guidelines and dynamics that globalization has established in the commercial processes of organizations.
Análisis de la incidencia de las NIIF pymes en la propiedad planta y equipo en una empresa de manjares y productos Santiago de Cali
(Universidad Santiago de Cali, 2019) Agredo Sánchez, Cindy Fernanda; Roldán Heredia, Jenni Stela
Análisis de los cambios al aplicar NIIF para pymes en Colombia en el reconocimiento de propiedad, planta y equipo
(Universidad Santiago de Cali, 2019) Clavijo Moscoso, José Ancizar; Díaz Ruiz, David Enrique
Colombia has opted to implement international financial reporting standards (IFRS), which proposes a convergence based on what was planted with Law 1314 of 2009, which would be a significant change, but at the same time will increase the confidence of the users of the information and It will improve relationships worldy. Specifically for the adoption in terms of Property, Plant and Equipment will be an arduous task, since it is necessary for companies in general to reclassify their assets according to the standards provided through this adoption with the purpose of reflecting clear and efficient information in order to enhance decision taking. For this reason, an analysis is applied (taking as a reference a descriptive methodology) of the changes obtained throughout the adoption of the IFRS based on any modification provided by Generally Accepted Accounting Principles, which are fundamentals in the Colombian accounting field of the last decade. After carrying out the previous analysis, the identification and recognition of the changes occurred, it is understood that this adoption obliges companies in Colombia to modify and / or replace the standards in which they were subject by the previous law and adapt to the change in the new ones, taking as main object that the property of a good is not determined by its ownership but rather by the productivity it generates for the company and the degree of profitability that it produces to the businessmen, all in order to show an economic reality .
Análisis de la tasa retributiva por contaminación del recurso hídrico en Colombia
(Universidad Santiago de Cali, 2019) Molina Galeano, Maryudi; Rodríguez Cadena, Juan Camilo; Varela Arteaga, Daniela; Góngora Vanegas, Boris; Escobar Cabrera, Julio César
The contamination of the water resource in Colombia led environmental authorities to create mechanisms such as the remuneration rate to incentivize the change in the behavior of companies and citizens. The purpose of this investigation was to analyze the remuneration rate for contamination of water resources in Colombia. This work was done based on the revision of secondary documents in electronic databases. The results show that the remuneration rate could be more effective if the municipalities have greater knowledge about the calculation and collection of the same, since it is they who carry out a higher percentage of discharges, also allocate a greater proportion of the resources collected for this concept to the monitoring, conservation and study of water because both only 10% is allocated for this purpose. In conclusion, the remuneration rate is an instrument that, when applied correctly, helps to stimulate the adequate use of the water resource and brings significant sales from an economic, environmental, collection and financial point of view in the conservation and care of water sources
Determinación de los procesos contables administrativos y legales que contribuyen al adecuado funcionamiento de las Mipymes del sector Juan de Ampudia en Jamundí
(Universidad Santiago de Cali, 2019) Andrade Paredes, Leidy Johanna
The objective of this work was to determine the accounting, administrative and legal procedures for the proper functioning of mipymes in the Juan de Ampudia sector in Jamundí. For its development a survey was conducted to owners, managers and administrators of mipymes, to know the current situation of their businesses and then structure recommendations. The results show that although 85% of companies have their legal documentation, it is important that the remaining 15% meet the legal requirements to avoid sanctions. Regarding the functions performed by public accountants in mipymes, 51% perform financial statements, 18% perform financial evaluation, 13% control costs and expenses and 11% financial analysis. In the tax issue, owners of mipymes were consulted if they complied with their tax obligations. In this regard, 70% said that if they comply, and 25% of mipymes said that they comply with their labor obligations. In conclusion, the accounting, administrative and legal procedures developed by mipymes are in a high degree of informality given that these are not standardized or documented, the lack of knowledge and experience has led to the fact that they do not have all the legal or regulatory requirements. Some documents are out of date, on the accounting side only some have managed to consolidate an accounting system, although it takes a record and control of income and expenses, is not done under the rigors and requirements of public accounting. The current situation has a direct relationship with the inefficiency of internal operations, especially with the adequate use of financial resources. The lack of planning and financial management, for example, is associated with problems of liquidity, indebtedness, among other aspects, which compromises directly the viability of the business and the profitability for the owners.
Análisis financiero de la empresa Luis Enrique Cubillos y CIA LTDA. Para la evaluación económica y contable del periodo 2017-2018
(Universidad Santiago de Cali, 2019) Ortiz Martínez, Jenny Fernanda; Pulido Monroy, Alba Lorena; Erazo Portillo, Rossy Maylhen
The main objective of the Organizations, is the maximization of the utilities at a low or constant cost, all this is a premise that in reality usually is not fulfilled; For this, variables such as: the sector, competition, economic conditions of the country, among others, must be taken into account from the external point of view; From the internal scope, variables such as: the resources of the economic, human and material or infrastructure order that the company has; the due budgetary planning; Due to the control and monitoring of the operations, this integral whole means that organizations emerge and remain in the increasingly globalized and competitive market. That is why organizations increasingly require an integrating process, which allows them to have control over their development efficiently and effectively. Therefore, the conception of carrying out the analysis of financial management as an effective mechanism arises, not only to diagnose, but to improve or guide new policies capable of generating economic and profitable value in companies. This project pursues for the Company Luis Enrique Cubillos y Cía. Ltda., The following objectives: • Analyze the financial statements comprehensively applying the necessary methods to identify aspects of opportunity and threat that affect the functioning of the Organization. • Apply the financial inducers of liquidity, indebtedness, leverage, activity or rotation and profitability to evaluate the current situation of the company. • Make the financial improvement proposal that allows Senior Management to analyze the business and be certain of their situation, when making decisions. The results of this financial analysis for the Company Luis Enrique Cubillos y Cía. Ltda. Were the following: • Application and calculation of Financial Methods Vertical and Horizontal Analysis in the financial statements: Balance Sheet and Statement of Profit and Loss. • Calculation of the financial inducers of (Liquidity, Indebtedness, Leverage, Activity or Rotation and Profitability). • Preparation of the Financial Improvement Proposal for the Company in the Financial Executive Report document.
Estudio del impacto en la estructura tributaria para personas naturales dedicadas al comercio de calzado de acuerdo a la Ley 1819 de 2016, en la ciudad de Santiago de Cali
(Universidad Santiago de Cali, 2019) Arévalo Bustamante, Dennis Tatiana; Álzate López, Fabio
El presente proyecto pretende analizar el impacto en la estructura tributaria para personas naturales dedicadas al comercio de calzado de acuerdo a los cambios presentados mediante la ley 1819 de 2016. Para el desarrollo del estudio se inició con la identificación y análisis de los artículos de la Reforma Tributaria de 2016 que tienen relación con las modificaciones a la carga impositiva de las personas naturales, principalmente, aquellos que afectan de manera directa a pequeños empresarios. Posteriormente, se definieron los costos y gastos deducibles del impuesto de renta de las personas naturales que declaren bajo la renta no laboral señalados en el artículo 341 del Estatuto Tributario. Finalmente, se estableció la afectación al patrimonio de los contribuyentes dedicados al comercio de calzado con la entrada en vigencia de la nueva reforma tributaria.
Análisis de los beneficios tributarios por inversión ambiental de las empresas en Colombia
(Universidad Santiago de Cali, 2019) Tenorio Aristizábal, Iveth Johana; Sánchez Morales, Scarlet Daniela; Sánchez Rivas, Karen Eugenia; Góngora vanegas , Boris
Tax Incentives have traditionally been used as a Public Policy tool so that society and companies are aware of the importance of caring for and preserving the environment. The purpose of this research was the analysis of the legal provisions on Tax Benefits for environmental investments granted by the National Government to Colombian companies that seek to ensure the protection of the Environment, the preservation of nature and the conservation of environmental heritage. The work was carried out based on the review and analysis of documents based on electronic information, articles, essays, laws and decrees that allowed us to orient ourselves to the different norms related to Tax Benefits or Incentives for companies in the country of Colombia. 3 The results show that these entities can benefit from taxation by making voluntary investments for the contribution of the environment, in order to take care of the ecosystem and find a balance or find a balance between society and the environment. In conclusion it is important that companies in the country of Colombia make voluntary investments to the environment because in addition to having tax benefits they also have ecological and social benefits because this action of the companies, contributes a lot to the care and preservation of the environment, also having as Benefit for legal persons also for the whole society, since it mainly acquires awareness, corporate social responsibility and they know how important the care of the environment is and this brings a lot to the country in its cultural growth
Contabilidad ambiental aplicada a la empresa asistencia técnica Reparautos S.A.S
(Universidad Santiago de Cali, 2019) Valencia Montaño, Luis David; Romero Romero, María Valeria; Cifuentes Guerrero, Paola Andrea
The implementation of Environmental Accounting actions in the REPARAUTOS workshop will allow to direct the necessary management actions for the protection of the environment, as well as the mechanisms of control and continuous improvement. The objective of the research is to propose accounting for environmental factors in the company ASISTENCIA TÉCNICA REPARAUTOS S.A.S. allowing proposals for improvement for the company's activities that help improve the development of work processes, reduce unproductive times and standardize the execution times of activities. Initially, interview, survey and observation techniques were proposed because it is very useful to gather preliminary information to the analysis. After identifying the environmental factors that the company has and analyzing its relevance by means of a multicriteria analysis allowing to hierarchize these factors and allowing to obtain the greatest weight in the company's costs, the accounting benefits of the different environmental processes were determined. as a final result, the knowledge of the accounting benefits of the environmental processes identified in the company Asistencia Técnica Reparautos S.A.S.
Análisis sobre la gestión en relación a la eliminación de los límites existentes en la implementación de la facturación electrónica en la empresa Santa Anita Nápoles S.A. de la ciudad de Cali
(Universidad Santiago de Cali, 2019) Lucumi Cambindo, Johana; Montaño Moreno, Marilyn Johanna; Valencia Troches, Manuel Alejandro; Góngora Vanegas, Boris
In this work it was defined as a general objective to analyze the barriers or limitations that must be managed for the company Santa Anita Nápoles S.A. Implement Electronic Billing. The type of study that was carried out was descriptive, the type of barriers and limitations regarding electronic billing was analyzed, regarding primary sources, personnel working in the accounting and financial area of the company will be considered. highlights the head of the area, responsible for billing, billing assistant and accountant who will be consulted through an interview. The problems evidenced with respect to the implementation were caused to a large extent by the lack of alignment between policies, processes, functions of the positions and the documentation, gaps in the process, some unassigned procedures are responsible, in the same way, the charges of the contactable area without specifying functions and duties in front of the system, which made assigning attributes outside the complex and entails errors. The strategy tending to overcome the limits and barriers that do not allow the implementation of electronic invoicing focused on aligning different associated elements, from aligning accounting, commercial policies, updating sales, service and customer service processes, while at the same time update of the functions of the charges involved.
Análisis de los cambios del sistema cedular para personas naturales con el paso de Ley 1819 de 2016 a la Ley 1943 de 2018 en Colombia
(Universidad Santiago de Cali, 2019) Cabal Papamija, Karen Milena; Lulico Plaza, Eliana; Mejía, Karla Yenifer; Gongora Vanegas, Boris
The Colombian Government in search of new sources of financing presents bills to cover public spending and allow the economic growth of the country, for this there are changes that impact the natural persons who must submit the income statement and complementary as happened to from 2016 where it establishes a new taxation system called the cedular system, the purpose of this investigation is to analyze the changes of the cedular system for natural persons with the passage of Law 1819 of 2016 to Law 1943 of 2018 in Colombia; To carry out the development of this research, different secondary sources were reviewed, such as web pages, digital data such as degree projects, videos, etc. that review information on current regulations. In conclusion, it was possible to denote that the most significant changes correspond to the simplification of the cedular system, expansion of UVT ranges and marginal tariffs so that Colombians with higher incomes have a higher tax burden
Diseño de un sistema de control interno en el área de asistencia contable de la empresa inversiones Giraldo Palechor S.A.S
(Universidad Santiago de Cali, 2019) Aristizabal Perez, Diana Milena; Rocha Sanchez, Paola Andrea; Tangarife Osorio, Mateo Andrés; Gongora Vanegas, Boris
The document presented below, expose a brief proposal for the design of an internal control manual in the area of accounting assistance for the investment company Giraldo Palechor S.A.S. This design is based on a descriptive study with a qualitative approach, carried out in the aforementioned company, using field observations and surveys among the ten employees in the area. Likewise, theoretical aspects related to the role of internal control in the improvement of processes and the COSO model as a tool to achieve it were taken into account. The results obtained allowed recognizing that there are shortcomings in the control of cash and portfolio management by accounting assistance, mainly due to the lack of an internal control manual, which helps to direct the work, particularly with regard to collections. and disbursements. The main conclusion was that the COSO tool makes it possible to organize the activities of an area and, if the proposed control model is implemented, the company will be able to better direct its organizational objectives.
Análisis de la sobretasa ambiental en el municipio de Santiago de Cali
(Universidad Santiago de Cali, 2019) Rivillas Masso, Daniela; Gongora Vanegas, Boris
The environmental surcharge is one of the most important sources of resources for environmental investment. The purpose of this investigation was to analyze the environmental surcharge in the Municipality of Santiago de Cali. The work has been made based on the review of documents in digital databases and verified web pages. The results found that were Law 99 of 1993 that legally authorized the surcharge for the protection of ecosystems, this is collected through the Unified Property Tax, a whole natural or legal person who owns or owns land established in the municipality, and it is intended for the execution of programs and projects for the protection or restoration of the environment and renewable natural resources. In conclusion, this research is about a tax that is aimed at repairing and preventing environmental damage that is not directly related to the activity or the encumbered asset, through the participation of different institutions that are it aims to be effective in the management of financial resources.
Análisis de la implementación de la facturación electrónica en Colombia
(Universidad Santiago de Cali, 2019) Castaño Velásquez, Paola; Ramírez Bolaños, Thamy Marcela
The purpose of this research was to analyze the implementation of electronic invoicing in Colombia. This research was carried out initially using secondary sources represented by documents such as books and magazine articles both printed and digital and the technique used was the literature review. Subsequently, the experts in the field were used as primary source, who will be surveyed. The research results show the analysis of the regulations for electronic invoicing in Colombia; knowledge of the assessment of the implementation of electronic invoicing in Colombia by some experts in the field and the formulation of proposals for the improvement of the implementation of electronic invoicing in Colombia. Finally, the respective conclusions will be presented that are related to the development derived from the analysis of the implementation of electronic invoicing in Colombia.

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