Contaduría Pública
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Item 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, BorisItem Análisis del cambio de régimen ordinario al simple de tributación, en Colombia(Universidad Santiago de Cali, 2019) Burbano Sierra, David Alberto; Cabezas Cardona, Christian Javier; Loboa Cuenú, Giselly Victoria; Escobar Cabrera, Julio Cesar; Cardona Vanegas, BorisThe change of the Regime of the natural and legal people obliged to declare income before the DIAN (Directorate of National Taxes and Customs) and contribute to the Hacienda Pública (Public Treasury), was generated with Law 1943 of 2018 (Financing Law), presented by Congress of the Republic of Colombia. The purpose of this investigation was to analyze the change from ordinary regime to simple taxation. The work was carried out based on a review of secondary information such as; documents and articles in digital databases and official pages. The results show the description of the ordinary and simple regime, classified in taxpayers and non-taxpayers, the comparative characteristics of these regimes and two examples of the changes that the ordinary regime has had by the simple regime. In conclusion, the new Simple Regime offers great benefits in terms of taxation for taxpayers who accept it, however, there are negative comments that indicate that this regime is not well structured and requires further studies to make this mechanism work.Item Auditoría para evaluar la gestión de cuentas por cobrar desde el cumplimiento contable y el impacto financiero en el contexto empresarial(Universidad Santiago de Cali, 2019) Moreno Escobar, Claudia Lorena; Rincón Giraldo, Luisa María; Arteaga Posada, JulliethThe objective of this work is the work of the company. This is a descriptive study with a qualitative approach, it is a bibliographic review and secondary sources are consulted. According to the International Accounting Standards Committee (IASB), 2009, IFRS for SMEs, accounts receivable, like any asset, "Resources controlled by the entity, and those expected to be obtained, in the future, These standards they adjust to a series of guidelines for the accounting treatment, they are based on the quality can be established a policy to have a better credit management for clients, as well as the portfolio process, including the eventual case in which the subject will be presented. The management of accounts receivable has implications for the performance of the business, to a large extent it is used as a strategy to increase sales given that credit makes it easier for a customer to access products and services, making payment more flexible. However, if you do not have an information management and performance. The information is not available. This assumes a financial expense that compromises the profitability of the period.Item 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, BorisIn 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.Item 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 FernandaItem Guía para la aplicación contable bajo NIIF Pymes en el sector de la agricultura en Colombia(Universidad Santiago de Cali, 2019) Guaca Salamanca, Nathalia; Astudillo Villegas, RicardoItem Análisis del proceso para la contratación del personal de la Fundación Salud Mental del Valle(Universidad Santiago de Cali, 2019) Andrade Córdoba, Angie Marcela; Motta Guerrero, Hellen; Góngora, Boris; Escobar, Julio CésarEn esta monografía se puede observar las mejores que se le quieren hacer al área de recursos humanos de la Fundación Salud Mental del Valle, porque se venían presentando la constante rotación del personal que labora, las funciones que se les asignan al personal no son las adecuadas, al momento de contratar el personal no se tenía en cuenta el manual sino que se contrataba de forma informal, y esto hacia que la fundación incurriera en contrastantes gastos, habían pocas capacitaciones para el trato y cuidado que requieren las personas del ICBF. Gracias a esta información suministrada se logra identificar los inconvenientes que estos tenían, por ende se le recomienda a la Fundación Salud Mental del Valle socializar el manual y las funciones que deben desempeñar los empleados de acuerdo a sus competencias y capacidades y la forma correcta que se debe contratar a una persona para mejorar la constante rotación.Item Estudio de un plan de mercadeo para el mejoramiento de las cuentas por cobrar en la unión de empresas de ingeniería del cauca(Universidad Santiago de Cali, 2019) Vásquez Laurido, Luis Edied; Gobgora Vanegas, BorisMany organizations providing industrial engineering services have been developing methods and strategies to counteract the negative results of market developments. To enable effective activities that lead to the constant control of each step that takes place during the entire accounts receivable process, however, the current market is increasingly changing and requires a greater appreciation of movements, that is why Companies that have the same corporate purpose should begin to centralize ideas and generate lapses among themselves. The objective of this study is to obtain the results that lead to the execution of a plan for the improvement of accounts receivable relating some relevant aspects of marketing, for this reason the research question is derived: How can a control be generated in the marketing plan that facilitates the company UNICOLB SAS organize the process of accounts receivable and identify and understand market opportunities and create strategies that allow positive intervention in it?. The research question is answered through graphics charts and demonstration reports through a deductive method that offers an insight into the different experiences on a global level, familiarizing each term found with the general idea. The results obtained show that it is essential to maintain a constant development of the portfolio process and that daily activities require a flow of processes to maintain a high level of effectivenessItem Impactos que se generan en el manejo de la nómina en cuanto a los nuevos lineamientos definidos por la Unidad de Gestión Pensional y Parafiscales - UGPP(Universidad Santiago de Cali, 2019) Segura Ponte, Borys DanielThrough this research, the impacts generated in payroll management are analyzed in terms of the new guidelines defined by the Pension and Parafiscal Management Unit - UGPP; for this, firstly, the current process of settlement of contributions to the social security system in Colombia is made known; Then, the characteristics of the payroll are described in relation to the new reports required by the UGPP as a control unit and finally, the main impacts generated from the implementation of the Integrated Contribution Liquidation Worksheet (PILA) are identified. The method used for its development consists of a descriptive - deductive study, using a qualitative approach. The investigation concluded that the implementation of the Integrated Liquidation Worksheet (PILA), brought with it significant impacts, both for employers and for collaborators, these basically consist in the reduction of transaction costs and the guarantee of transparency in the contributions made to social security, to the extent that the State can have better control in relation to tax evasion.Item Análisis de la implementación de la facturación electrónica en Colombia(Universidad Santiago de Cali, 2019) Castaño Velásquez, Paola; Ramírez Bolaños, Thamy MarcelaThe 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.Item 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, BorisThe 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 burdenItem 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, BorisThe 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.Item 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 CesarIn 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.Item 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, IvonneEn 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.Item 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 JohannaThe 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.Item 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 MaylhenThe 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.Item 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, FabioEl 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.Item 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 , BorisTax 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 growthItem 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 AndreaThe 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.Item Análisis del impuesto del régimen simple de tributación en Colombia(Universidad Santiago de Cali, 2019) Ramírez Agudelo, María Goretty; Urbano Ruiz, Claudia LorenaThe 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.