Especialización en Gerencia Financiera
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Item Análisis de incidencias financieras de las Reformas Tributarias en Colombia a partir del año 2012 hasta el 2019(Universidad Santiago de Cali, 2019) Henao Giraldo, John Edward; Rosero Calvache, Kelly Gimena; Góngora Vanegas, BorisThis work presents an analysis of the tax reforms carried out from 2014 to 2019 in Colombia and the impact that they have had over the years. The research sets out an approach to the country's current tax situation, growing corruption as the main consequence of raising taxes and creating new taxes. It is necessary to address in this study how the economy is adversely affected by the scourge of corruption, and to show Colombia's position towards other countries on this problem, and then to review which actors converge in this problem, and then to review which actors converge in this cause and effect, such as the socio-economic situation of the country; based on constant changes in tax legislation and rising levels of corruption in the public and private sectors, as well as evasion, elution and collusion as mechanisms in corruption; phenomena that are not efficiently attacked by the state. The objective of this work is to carry out an analysis of the tax reforms carried out in Colombia from 2014 to 2019. A descriptive research methodology was designed, the results allowed to analyze tax reforms since 2014, to understand how taxes affect investment, showing that variables encourage acts of corruption and evasion, which gives an account of the impact on country risk rating and foreign direct investment, which eventually becomes a political, social and economic problem of the country. Finally, proposals are put forward aimed at improving the tax structure that is proposed by justice and equity to eradicate corruption that in its wake annihilates the tax product that the Colombian State obtains from the compliance with taxpayers who do not evade responsibility to the state.Item Análisis de la corrupción y su influencia en el funcionamiento del modelo económico colombiano(Universidad Santiago de Cali, 2019) Gallego Martínez, Brian Alexander; Arce Quintero, Edward; Astudillo Villegas, RicardoItem Análisis de la gestión de los riesgos financieros en empresas del sector solidario colombiano: Fondos de empleados(Universidad Santiago de Cali, 2019) Arroyo Portocarrero, Augusto Alberto; Rentería Ríos, Lilibeth; Rojas Muñoz, Alfonso LucasThe general objective of the study is to analyze the management of financial risks in companies of the Colombian solidarity sector: Employee Funds. In its development, the qualitative methodology was used, taking as sources of information, studies and official documents on the subject. In its development, it was possible to identify as key processes of the Employee Funds, those tending at offering credit and savings to its affiliates, as well as those related to social services; The fact that the management of financial risk is highly concentrated in credit risk is relevant, while neglecting others such as liquidity risk, operational risk, among others. It was concluded that the guidelines developed by the control entities, such as the Financial Superintendence and the Supersolidary, constitute a positive starting point for these entities to incorporate, in their management systems, preventive measures for identification, measurement and control of these risks, being voluntary actions by not being bound by the legal provisions for it.Item Análisis de la NIC 2 - inventarios en una empresa productiva(Universidad Santiago de Cali, 2017) Quintero Santos, Jose Luis; Villamil Bedoya, Jose Anderson; Ruiz Camargo, RodolfoItem Análisis de las debilidades que tienen los empresarios de las mipymes de Cali en el periodo 2010-2017 frente a la aplicación de herramientas financieras(Universidad Santiago de Cali, 2019) Cardona Ramírez, Johnny Alexander; Diaz Grajales, Carmen AliciaItem Análisis de los factores internos y externos que influyen en el nivel de competitividad en la Siderúrgica de Occidente S.A. durante los años 2016 y 2017(Universidad Santiago de Cali, 2019) Salazar Velásquez, Martha Cecilia; Burbano Cerón, José MaríaThe work that was carried out having as a contextual framework the Siderúrgica de Occidente "SIDOC" consists, of the analysis of the sector that corresponds in the classification of the economic activity to the code: C2410 - Basic iron and steel industries in their internal and external context. With this analysis it is possible to understand the behavior of the company and its environment; thus, the internal and external factors that make SIDOC a leading company in the national ranking of the steel sector were identified. With the DOFA methodology, that is, the identification of the Weaknesses, Opportunities, Strengths and Threats of the company, it facilitated the exposure of the relevant factors in each of the contexts that led to defining those that influence their level of competitiveness and at the same time make some recommendations, product of the analysis of the environments.Item Análisis del comportamiento de las pymes colombianas en el mercado internacional en 2016(Universidad Santiago de Cali, 2017) Fory Castro, Samira; Rivera Rios, Alba Tatiana; Medina Hurtado, Lina MaríaItem Análisis del conocimiento y aplicación de las herramientas financieras punto de equilibrio, ROA,ROE,ROI, EBITDA, EVA y estructura de capital en la pequeña empresa del Valle del Cauca 2017(Universidad Santiago de Cali, 2018) Díaz Meneses, Luz Elena; Rodríguez Chávez, Wendy JohannaThis paper analyzes the use of the financial tools of breakeven, ROA, ROE, ROI, EBITDA, EVA and capital structure in small businesses in Valle del Cauca, to obtain the results, a data collection was carried out to Through surveys aimed at direct personnel with the financial area, the sample was made to one hundred (100) small companies in the Municipality of Cali and its surroundings. Among the main results is the ignorance of the application of financial information, with a 55% participation, another factor is the absence of qualified personnel to perform financial functions, the results indicate that 51% of companies do not have adequate profiles for this area, which shows that managers and / or owners do not give the required importance to this kind of tools, generating in most cases an economic imbalance for the company.Item Análisis del impacto del endeudamiento sobre la rentabilidad de las pymes del sector comercial alimentos y bebidas no alcohólicas en Santiago de Cali, periodo 2017-2018(Universidad Santiago de Cali, 2019) López Gómez, Gustavo Adolfo; Hernández Orozco, Yulibeth Andrea; Rojas Muñoz, Alfonso LucasThis research seeks to analyze if indebtedness is a determining factor in the profitability of SMEs in the food and non-alcoholic beverages trade sector of Santiago de Cali, for this purpose, the financial results of the companies that have the obligation to respond are consulted. The Superintendency of Companies for the years 2017 and 2018. For the foregoing, first, indebtedness, profitability and risk planning are defined; Secondly, the methodology used is described; third, a descriptive analysis of the data originated from the methodology designed for the period 2017 and 2018 is carried out. Use of financial indicators distinguishes the financial variables that characterize and explain the problem.Item Análisis del impacto económico en la adopción de la NICSP 17, en la maquinaria y equipo de la alcaldía del municipio de Santiago de Cali(Universidad Santiago de Cali, 2019) Aponte Daza, Giovanna Francelly; Medina Muñoz, Leidy Viviana; Góngora Vanegas, BorisThe objective of this research is to analyze the impact on the adoption of the NICSP No 17 in the machinery and equipment of the Mayor's Office of the municipality of Santiago de Cali, for the development of this investigation was used financial information provided by the Office of the Accounting Office of the municipality where it was inquired about international standards, its definition, characteristics, applicability and how the adoption process was carried out in the Entity. This change in regulations had impacts at the level of disclosures, records, measurements, presentation of financial statements, and improved accountability, so that the financial and accounting information of the public sector is uniform and comparable to the control agencies. The development of this project arises primarily from the need for analysis of IPSAS 17, to determine if it complies with the accounting policies of property plant and equipment of the Mayor's Office of the municipality of Santiago de Cali and evaluating whether an appropriate procedure is carried out for measuring the useful life, depreciation, and deterioration of machinery and equipment used for infrastructure projects. In Colombia, these rules are applied in accordance with what is established by the International Federation of Accountants IFAC, which is the issuer of the IPSAS and the regulations issued by the General Accounting Office of the CGN Nation as a National Agency, which has the responsibility to carry out the convergence of the Norms through the faculty that assigned the Political Constitution and the law 298 of 1.996 to the General Accountant of the Nation.Item Análisis del impacto financiero generado por el impuesto a las bolsas plásticas en la empresa Plásticos Farallones S.A(Universidad Santiago Cali, 2019) García Quiñones, Luz Mary; Klinger Edwards, Nasly Yohana; José Fabián Ríos ObandoThis study deals with the analysis of the financial impact generated by the implementation of the national tax on the consumption of plastic bags in the company Plásticos Farallones S.A, based on the financial information between the 2015 to 2018 period, for which a horizontal and vertical analysis was carried out to the financial statements, additionally the financial indicators were calculated and analyzed, identifying the main financial aspects that were impacted by the collection of the tax, thereby, it is concluded that the company was financially affected in the following areas: generating operational revenue, cost of sales, administrative expenses, net income and value generation. According to the above, the company has implemented measures starting in 2018 to boost other product lines by expanding its customer coverage, allowing it to mitigate the impacts generated by the implementation of the tax. It is recommended that the company develops new product lines that incorporate reusable and biodegradable materials into its production processes to reduce the impact on the environment.Item Análisis del nivel de evasión de impuesto de industria y comercio de Microempresas: Santiago de Cali(Universidad Santiago de Cali, 2018) Castañeda Peña, Cindy Tatiana; Polanco Cuellar, Diego AlexanderThe present research aims to answer and analyze ¿why the taxpayer (microenterprises) forced to declare the tax of industry, commerce in the Municipality Santiago de Cali evades the obligation to file, and pay said tax? It´s desired to analyze what factors influence this type of taxpayers not to present such declaration as the economic situation of the country, little payment for the payment made, and little presence of the tax authority, among others. With a statistic of this data it´s intended to create a mechanism of control or audit, which is in charge of the group of control and tax control that reduces the level of evasion of the tax of industry and commerce and that maximizes in a significant way the collection of said tax.Item Análisis sobre el aporte de la contabilidad de gestión a la reducción del fracaso empresarial en microempresas industriales de Guadalajara de Buga(Universidad Santiago de Cali, 2019) Argoti Plata, Mónica; Muñoz Acosta, Stephanie; Góngora Vanegas, BorisGiven the high figures of business failure, which is presented in the segment of microenterprises in Guadalajara de Buga, an analysis is proposed on the contribution that management accounting can offer to the problem, considering its particularities regarding support for the process of taking of decisions, which can occur in the context of any type of organization, regardless of its size. For this the study is limited to the industrial micro-enterprises of Guadalajara de Buga, which, according to data from the Chamber of Commerce of Buga, in the industrial sector there are a total of 364 microenterprises. Additionally, only those that have between 6 and 10 employees are selected, that is, the most important productive units at the level of employment generation. According to this, the objective of this paper was to analyze management accounting and its contribution to the reduction of business failure in industrial microenterprises of Guadalajara de Buga. The present investigation uses the deductive method, in such a way that, from the management accounting theory, it is sought to analyze and evaluate its concrete application to the industrial micro-enterprises of Guadalajara de Buga, therefore, it is initially proposed in the objectives, to identify the elements which uses management accounting for decision making in the business field. After this, the interest is focused on examining the decision-making process considering the strategic, tactical and operative decisions of the companies under study, which constitutes a more explicit level that seeks its application to the referred object, through the proposal to determine the relationship between management accounting, decision making and the reduction of business failure, which should be explicit in the general theory.Item Caracterización del impacto financiero administración parqueadero por la secretaria de regulación y control de tránsito de Buenaventura(Universidad Santiago de Cali, 2017) Vera Lara, Charlen Alexis; Campaz Jiménez, María Cruz; Baracaldo, Victor ManuelThis characterization work raises the financial impact that the creation and direct administration of a public parking lot where all sanctioned and immobilized vehicles of the district may enter for the secretary of regulation and control of Buenaventura Transit; for its development the observation, investigation and study by the members of this argumentative exhibition are valued. Background information on the research topic will be reviewed, as well as proposing solutions for the research problem, meeting specific objectives that will not lead to the development of the general objective of the research, based on some reference frameworks that give us the route to Carry out this investigation. Around the entire project, the feasibility is analyzed so that the Ministry of Transit and Transportation of Buenaventura can create and manage a parking lot of vehicles immobilized for violations of the city's traffic regulations, the current system and the values that are they perceive, as a comparison is also made between the current system, that is, by the agreement 519 of April 7, 2016 with the company Cosmos and the agreement 520 dated April 7, 2016 with the company JAM and the economic benefits for the Secretary of Transit that brings the implementation of the new model managed by the same Secretary. When conducting the financial analysis, it is concluded that the project is feasible and highly beneficial for both the Secretary of Transit and citizens, since it aims to improve the quality of the service and the resources received will be used to improve the road infrastructure and processes education that stimulate the best practices of traffic regulations in drivers until minimizing infractions as an ideal of the administrator.Item Condiciones socioeconómicas de Buenaventura: Una brecha al desarrollo social y sostenible(Universidad Santiago de Cali, 2017) Zapata Ramos, Victoria Eugenia; Quintero Valenzuela, Sandra Paola; Fernández, Saul ErickItem Delito de lavado de activos bajo la tipología del contrabando en Colombia(Universidad Santiago de Cali, 2018) Plaza Silva, Diego AlejandroStudies of money laundering have been carried out both internationally and nationally since the crimes of which it underlies are related to international practices, such as: sale of narcotics, contraband, counterfeit medicines, arms trafficking, trafficking Migrant smuggling, trafficking in persons, trafficking in natural resources, corruption and extortion. In the same way they have the particularity of laundering the money product of these activities, in countries or regions that they consider fit to carry out commercial activities that allow them to convert illegal money into lawful, preferably choosing underdeveloped countries. According to this, agreements monitored by the UIAF, an entity responsible for monitoring the crime of money laundering in the country, have been carried out.Item Diagnóstico estratégico con plan de mejoramiento en el área comercial y financiera para la empresa de señalización ubicada en la ciudad de Cali(Universidad Santiago de Cali, 2019) Orejuela Benavides, Alexandra; Pacichaná Abadía, Sandra Lorena; Andrade Agudelo, Doris LiliaItem Diagnóstico financiero de empresa del sector Retail en el Valle del Cauca(Universidad Santiago de Cali, 2017) Abella Victoria, Carolina; Ramírez Pabón, Marcela; Moreno, Juan CarlosIn the Retail sector there are competitors that are constantly creating new challenges, some leveraged in the power granted by the handling of very large volumes derived from their high market share, and others with the development of aggressive commercial strategies, which it translates into clear market signals where players are not standing still and the battle for the customer is just beginning. This impact of the environment generates the decrease of the margins to the point of presenting losses in the last years of the company evaluated in the retail sector, which for the purposes of this investigation will be named “Dalisa” for keeping confidentiality of the data provided. To improve this situation, the financial analysis that aims to diagnose the organization based on the accounting information is carried out, needing the knowledge of In the Retail sector competitors are constantly creating new challenges, some leveraged in the power that It grants the handling of very large volumes derived from its high market share, and others with the development of aggressive commercial strategies, which translates into clear market signals where players are not standing still and the battle for the customer is barely begins. This impact of the environment generates the decrease of the margins to the point of presenting losses in the last years of the company evaluated in the retail sector, which for the purposes of this investigation will be named “Dalisa” for keeping confidentiality of the data provided. To improve this situation, the financial analysis is carried out, which aims to diagnose the organization based on the accounting information, requiring for its elaboration the knowledge of the figures, the proper interpretation to determine the management and to be able to recognize the deviations from the planned and its causes, allowing in this way to draw a future line of action for the Directorate responsible for making decisions.Item Diseño de un sistema de información para la evaluación de los resultados de la gestión financiera y social en la cooperativa de aportes y créditos de los trabajadores de las empresas municipales de Tuluá, COOEMTULUÁ(Universidad Santiago de Cali, 2017) Ospina Jaramillo, Sonia; López, Boris AdrianThis paper presents the results of an investigation, which aimed to design an information system for the evaluation of the results of financial and social management in the Cooemtuluá Cooperative, which leads to the improvement of the decision-making process. For this, initially an external and internal diagnosis is made on the financial and social management of the Cooemtuluá Cooperative; Then establishes the input and output variables of the information system required for the evaluation of financial and social management in the Cooemtuluá Cooperative to finally propose the system of indicators for the information system applied to the Cooemtuluá Cooperative; It is an integral cooperative whose main objective is to produce and distribute jointly and efficiently goods and services to meet the needs of its members and the community in general, whose activities must be carried out for purposes of social interest and not for profit . It was founded on November 13, 1965 by 49 members of the Union of Municipal Companies of Tuluá, Emtuluá, which at the time managed the services of aqueduct, sewerage, slaughterhouse, meat pavilion and galleries.Item Diseño de una estrategia financiera sostenida para la empresa Multicolor Print(Universidad Santiago de Cali, 2018) Pino Sánchez, Ruth Alexandra; Valencia González, AsneliaThe sustainability issues faced by SMEs in Colombia are the main reason that has motivated the realization of this project. Specifically in the graphic arts sector, finding a reality framed in the aspects of the constant change of consumption habits; the technological challenges to adjust the company to the demands of quality and innovation; the tough competition with the informality that brings the need to reinvent itself and adapt its business models to the new market needs; the upward exchange rate that increases production costs; the massive adoption of digital media; the fundamental dependence on informal personal relationships and verbal communication; and the non-possession of economic and financial strategies that guide the actions. It is in this last aspect that we want to make a contribution with the development of the work described in this document and from this perspective, a theoretical model of strategic financial planning is contrasted with the reality of a growing company belonging to the Graphic Arts sector in Colombia, through the application of basic concepts and administrative tools acquired during the development of the specialization in finance.