Contaduría Pública
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Browsing Contaduría Pública by Subject "Accounting System"
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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 Efectos de la carga impositiva, sobre la sostenibilidad de las empresas Colombianas(Universidad Santiago de Cali, 2019) Carrera Valencia, Marisol; Ferrerosa Calderón, Stefania; Obando Daza, YorlaniThis research analyzes the effect of the tax burden on the sustainability of Colombian companies; for this, the taxes of the companies in Colombia are defined; Likewise, a description is made about the penalties for tax noncompliance in Colombian companies. This implies the realization of an exploratory investigation, by means of an inductive study that allows to carry out an exploratory search in electronic journals and scientific articles that allow to obtain the information for the development of this article. It is concluded that, in the national territory, the payment of taxes is mandatory for all those who carry out a commercial and industrial activity; this regardless of whether they are natural or legal persons; therefore, through established regulations, certain sanctions are imposed on entities or individuals that do not comply with the payment of said taxes.