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 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.
Propuesta de un sistema de costos para la empresa 360 grados Marketing Group SAS, ubicada en la ciudad de Santiago de Cali
(Universidad Santiago de Cali, 2019) García Serna, Leidy Tatiana; Viloria Ordoñez, María Fernanda
Análisis de los cambios tributarios para las empresas del régimen especial según la ley de financiamiento
(Universidad Santiago de Cali, 2019) Gomezpiñon Villafañe, Dannie Juliana; Hermida Toro, Alix Flor; Izquierdo Beltrán, Carlos Alfonso; Gongora Vanegas, Boris
This document analyzes the changes made by the Financing Law 1943 of 2018 to Non- Profit Entities (ESAL), which will henceforth be part of the ordinary income tax regime, if they do not request their qualification to the Special Tax Regime with the full of the requirements established in this tax reform before the National Tax and Customs Administration DIAN, entity that will be in charge of controlling and supervising compliance with the execution of the meritorious activities and the destination that they actually give to the surpluses, among other requirements to grant such qualification, as well as to deny or lose it if considered. The analysis is carried out through the interpretation of Chapter V of the Financing Law and its article 62 in which article 364-3 of the Tax Statute is modified, on which the normativity that Law 1943 of 2018 brings is added or modified to the entities belonging to the Special Tax Regime and the incidents that these changes bring. Tax evasion in one is a very important issue for the Colombian tax system, many entities constituted to evade taxes. The national government issues credit law 1943 of 2018 in which they resemble non-profit entities as national societies. In conclusion with the implementation of the financing law, the tax administration generates clear and strong guidelines for the organizations that belong and want to belong to the special tax regime, so that they can access this type of regime and its tax benefits, this It directly affects non-profit entities that already exist and those that may be created in the future
Cambios en la carga impositiva nacional de las personas jurídicas comerciales en Colombia de acuerdo a la ley de financiamiento 1943 de 2019
(Universidad Santiago de Cali, 2019) Calambás Caña, Daniela Lorena; Benavides Adarve, Jimmy Andrés
The tax system in Colombia is the basis for the maintenance of the administration and the payment of public expenses that cover basic needs in the population. The purpose of this research was to determine the changes in the national tax burden of commercial legal persons in Colombia according to the financing law 1943 of 2018. The work was developed from the review of internet databases and pages that They talk about the issue of national taxes for the commercial legal entity in Colombia. The results show that Colombia is a Country where the responsibilities for income tax, withholding tax, IVA and levy to financial movements for commercial legal persons is aimed at reducing, this in order to promote investment, and encourage the legality in the different areas of commerce that generate economic and labor growth.
Efecto financiero y fiscal de la contribución especial sobre contratos de obra pública de las entidades públicas en Colombia
(Universidad Santiago de Cali, 2019) Trejos Benítez, Ingrid Johanna; Hurtado Reina, Rosa Fernanda; Castillo Ruiz, Viviana; Góngora Vanegas,Boris
Through this article, it is proposed to analyze the financial and fiscal effect of the special contribution on public works contract of public entities in Colombia. For this a qualitative study is carried out, with a descriptive approach that allows to know aspects related to public works contracts in Colombia. The investigation consists of three aspects: (i) Characteristics of the special contribution on public works contracts signed by public entities in Colombia; (ii) Regulations associated with the special contribution on public works contracts signed by public entities in Colombia; (iii) Proposals for an adjustment in the determination of the taxable base of the special contribution on public works contracts signed by public entities in Colombia. Finally, it is concluded that the tax of contribution in Colombia, requires certain modifications in its taxable base, which relieves the tax burden for companies that contract public works.
Compilación de los procesos y disposiciones contables de los activos especiales, tomados por el estado mediante la acción de extinción de dominio en Colombia
(Universidad Santiago de Cali, 2019) Bermúdez Rodríguez, Mayra Alejandra; Rodríguez Vélez, Lorena; Varela Roa, Rosa Isaura; Astudillo Villegas, Ricardo
With this monograph, we made an analysis about the accounting aspects generated by the extinction of the right of ownership as the constitutional legal instrument derived from an expanded criminal policy that combats criminal or illegal finances. The extinction of the right of ownership is the ideal and effective instrument with the ability to eradicate those illicit economic rights by origin or destination (basic causes) that violate the precepts 34 and 58 of the Colombian Constitution. In this paper we commented on the current asset manager that is the SAE (special asset company) which, in force with Law 1708 of 2014, where the Government faces a war through the legal means of declaring the loss of the right of properties that were acquired by goods or illegal destination, initially the legal framework of the extinction of the right of domain will be addressed. Subsequently, the accounting process performed by the depositary and / or liquidator will be analyzed when the SAE delivers the goods or company for its management and subsequent liquidation. Finally, a guide is proposed with the accounting acknowledgments derived from the completion of the process to bring these assets to liquidation.
Análisis de la tributación de las etnias indígenas y afrocolombianas de Colombia
(Universidad Santiago de Cali, 2019) Cortes Reyes, Yuri Marcela; Sánchez Fernández, María Fernanda; Gongora Vanegas, Boris
The purpose of this work was to analyze the taxation of indigenous and Afro-Colombian ethnic groups in Colombia. The work was carried out based on review of documents in electronic databases. The results show that even though the indigenous council associations are not taxpayers, they are required to submit a declaration of income and assets. According to concept No. 35673 of 2000, although it is true that by provision of article 22 of the ET, they are not contributors to the Income Tax and Supplementary, the Indigenous Cabildos, does not mean that these subjects do not have the quality of agents of withholding by way of income tax, which falls under article 368 of the same legal system. In conclusion, the rights of the ethnic groups were established in tax aspects that are not widely distributed
Análisis de los beneficios del monotributo en Colombia
(Universidad Santiago de Cali, 2019) Caicedo Agudelo, Catherine; Fernández Medina, Dora Carmenza
This research paper analyzes the benefits of Monotributo for taxpayers who benefit from this new mechanism of taxation, a mechanism that was created with the purpose of simplifying tax procedures, improving taxation and promoting formalization. The Monotributo is an optional and alternative tax for small merchants who declare income and are not required to invoice with IVA, which was created through the Tax Reform Act 1819 of December 2016, which brought changes to modernize the tax system, with In order to mark simplicity, progressivity and equity. This research is divided into three sections, the first section identifies the regulations that apply to those who take advantage of the Monotributo, where doubts are clarified with respect to the taxpayers' classification, the second section refers to the benefits for those who take refuge to the Monotributo, in which the advantages that this mechanism brings are described in a comprehensible form and in the third section the fiscal impacts generated by the Monotributo for the future are determined for the National Government, exposing widely the effects that this new mechanism will bring to the control to our country.
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

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