Contaduría Pública
Permanent URI for this collection
Browse
Browsing Contaduría Pública by Subject "Accounting Processes"
Now showing 1 - 2 of 2
Results Per Page
Sort Options
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 información contable para pequeños negocios del sector droguerías y farmacias ubicadas en Santiago de Cali, caso de estudio: comuna 7(Universidad Santiago de Cali, 2020) Chamorro González, Diana Lizeth; Coime, Jamerson; Góngora Lemos, IvonneThe objective of this work is to propose an accounting information system for small businesses in the drugstore and pharmacy sector located in Santiago de Cali. At the methodological level, a descriptive study was used. Bibliographic review and interviews were used as techniques. These were applied to a group of 15 drug store managers from community 7 in Cali. The interview included a questionnaire to identify compliance with requirements. As reported by the administrators consulted, the main processes common to this type of business were evident. The following were established as the most relevant: purchasing process, sales process, payment to suppliers, reimbursement of petty cash, payroll and fixed payments. Based on the processes and the situation found in the formulation of the policies and procedures required by the micro-businesses in the drugstore sector, these are stated in the nature of their processes and the guidelines of the demanding International Financial Reporting Standards (IFRS). In this way, for each one, there are guiding principles that guide decision-making while being a benchmark for control. It is considered to define aspects that facilitate its execution such as objectives, scope, policies, supporting documents and the activities that make up the operating procedure.