Contaduría Pública

Permanent URI for this collectionhttp://172.16.0.136/handle/123456789/28

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Manejo y control en los activos fijos de la empresa Rentametric Colombia S.A.S
Abril-Cardona, Diana Jeraldin; Villegas-Triana, Verónica Indira
The present work is the result of the internship carried out in the company Rentametric Colombia S.A.S, a company dedicated to the commercialization, rental and provision of services of the various technologies and existing telecommunications networks. The main objective of this project is to design a tool that allows the control and management of property, plant and equipment, applied and configured to the regulations and established accounting policies, based on the need for the deficit of internal con trol and the absence of information from the company against its assets. In order to meet this objective, the respective physical inventory survey and comparison with the information contained in the company's old database was carried out, after which the information on each asset was collected, such as date and cost of acquisi tion. As a result, an adequate system of control, management and custody of fixed assets was obtained that allows the company Rentametric Colombia S.A.S to obtain reliable and reliable information on the location, description, date of acquisition and useful life of its property, plant and equipment, In addition to this, it is easy to obtain the monthly depreciation value for each of your assets, since your current accounting program does not contain this tool.
Diseño de Manual de Políticas contables en Activos y Pasivos para Pymes en la empresa Eco Oil Gras S.A.S
Rodriguez-Valencia, Luisa Fernanda; Gutiérrez-Montoya, Diana
This work was carried out with the intention of designing an accounting policies manual for the company Eco Oil Gras S.A.S., given the need to comply with current standards, which aim to obtain financial statements with accurate and transparent information. For this purpose, it was necessary to meet with the owners of the company, to analyze their objectives in order to obtain financial statements that adapt to the needs of the company, in this way an analysis of the organization was carried out to determine that the International Financial Reporting Standards were adjusted to the administrative processes and its economic activity. Finally, the owners were able to define the proposal of the accounting policies focused on assets and liabilities, according to the accounting information in accordance with the transactions carried out in the company Eco Oil Gras S.A.S. The analysis of the current accounting information and the elaboration of the accounting policies were carried out under the norms issued by the National Government and having as a guide the International Financial Reporting Standards IFRS for SMES. Methodologically, this degree work was based on applied research with a qualitative approach, developed on criteria and studies focused on reality, since it is based on an interview with the owners and the administrative area, the elaboration of a SWOT matrix, the analysis of the company's information; and in this way the Accounting Policies Manual of Eco Oil Gras S.A.S. was obtained
Propuesta de implementación de Políticas Contables para el manejo de anticipos a proveedores y contratistas en la empresa BR INGENIERÍA Y SERVICIOS SAS
Ortiz-Perez, Valentina; Rodríguez-Rodríguez, Edgar Manuel
The main objective of the document is the proposed implementation of accounting policies for the management of advances to suppliers and contractors of the company BR INGENIERIA Y SERVICIOS SAS; during the professional internship at the Universitaria Agustiniana, it was possible to make a measurement tool for the detection of the problem which seeks to assess the current situation of how the company before the proposed implementation and if it is really necessary; It also achieves to obtain that the company files the invoices within the month they are created and that the information generated on the dates made for that purpose can be accounted; in order to achieve this objective, the interpretation of the design of accounting information, definition of positions and functions, a proposal is established and accounting policies are developed. An induction must be given by the company to the personnel involved and for this purpose, the observation of a better organization in the accounting so that real and reliable accounting information can be provided, achieving that the company’s managers have greater clarity at the time of making decisions for the company’s benefits.
Proceso de toma de decisiones en la empresa Entremés Máquinas Dispensadoras S.A.S.
Lancheros-Lozano, Lina Alejandra; Caamaño-Delgadillo, Harold Andres; Mantilla-Parra, Alfonso
Every company or organization in the development of its administrative and financial processes must make decisions, which are taken under risk, certainty, or uncertainty. This research aims to analyze the decision-making process in the company Entremés Máquinas Dispensadoras S.A.S. The decisions of Simon (1957) are supported under the limited rational theory, who states that in the decision-making process man is limited by his knowledge, time, and the information he has about the problem. The methodology used is the qualitative approach of a descriptive type, whose data collection techniques were the interview, the documentary analysis, and the observation of the decision-making processes in the company. It can be concluded that the managers of the Entremés Máquinas Dispensadoras SAS company have remained operational during the COVID pandemic because their decision-making process is adequate, they identify the problem, assigning weighted criteria to the alternative solutions to the problems, examining each alternative, implementing the best and evaluating the results; Therefore, the decision-making process they use is the limited rational of Simon (1957).
Manual de funciones para mejorar el control interno en McCann-Erickson Corporation S.A
Alonso-Olaya, Luisa Fernanda; Alonso-Olaya, Luisa Fernanda
The central objective of this document is to design a manual of functions that allows leave evidence of the process implemented in the company McCann-Erickson Corporation S.A with in order to strengthen the internal control process for the creation of suppliers and freelancers, making use of the knowledge acquired during the career of Public Accounting in the Augustinian University. To carry out the design of this manual of functions, the qualitative research methodology using the method of observation and analysis of data within the process which allowed to identify that some suppliers created were they carried out after the end of a production and not before, which did not allow to be carried out a timely review of documents thus increasing the risk of working with suppliers that did not comply with the policies established in the process that the company had been handling in previous months, in this way it was possible to designate improvement actions in the roles of the employees who are part of it. Post-collection of information and restructuring of the process, a training was carried out to the employees involved in the new management adopted for the creation of suppliers and freelancers.
Descripción de los procesos contables frente a la presentación del informe anual de sociedades de comercialización internacional
Avila-Farfan, Wendy Johana; Rodríguez-Garzón, Norma Esperanza
The following work is the result of the professional internship carried out in the accounting and administrative area of the company CI MIPYMES LOGIC TRADE SAS, a company dedicated to the sale and marketing of plastic products abroad, with a presence in countries such as Colombia, Ecuador and the United States. The organization seeks to increase competitiveness in the market and improve its product catalog with innovation and recognition, to achieve its objective, decisions must be made that allow improving administrative and accounting processes, one of them is the good management and entry of information which positively or negatively affects foreign trade processes, according to this, the main problem of this work is the lack of consistency of both accounting and foreign trade information, given these circumstances, the decision is made to establish a tool that allows information to be entered correctly and without errors, mitigating double work and information returns that could be detrimental to the company The professional internship focuses on developing and documenting all foreign trade activities that are related to the administrative area and accounting, under a process manual in which it is specified Identify the correct way to carry out these procedures for an adequate presentation of the annual foreign trade report. The presentation parameters of all the information involved in the completion of the report must be taken into account, starting with the purchase invoice and its respective CP (Supplier Certificate) to the legalization of an export, taking into account the maximum term that is has to send it and support it to the direct control entities, this is a fundamental tool for the organizational growth of the company because it mitigates a large number of errors that have been made due to the lack of a tool as indispensable as a manual of processes. Said research process was carried out under the qualitative methodology since it is a method that allows to analyze the processes and develop strategies for the improvement of the accounting and administrative area by developing significant changes in the procedures that are carried out.
Auditorías en tiempos de pandemia (Covid-19) – Análisis del impacto generado en los procesos de auditorías remotas. (NIA 500) (ISO 9001)
Borray-Muñoz, Diana Carolina; Quevedo-Villamil, Mary Johanna; Torres-Avila, Juan David; Rojas-Molina, Leidy Katerin
Through this work we seek to develop a guide that allows to compile the procedures within the regulatory system of remote auditing, in order to keep them under the precepts established by the legal and accounting standards. Similarly, it seeks to delve into the application of different techniques and tools that provide information and communication technologies, duly complying with the standards established within the ISO 9001 quality inspection system and the ISA 500, being the regulations that largely regulate remote audits and highlighting the benefits in circumstances that prevent an audit procedure in person.
Estrategias para mejorar la estructura de costos en los comerciantes del sector gastronómico de Bosa Nueva Granada
Cruz-Lozano, Dina Luz; Garcia-Torres, Lady Cristina; Arciniegas-Gonzalez, Moises
The gastronomic sector located in the city of Bogotá D.C. in the town of Bosa in the Nueva Granada neighborhood, it has been the sector of the city that we have decided to focus on for this degree project since it is known and close to us, the gastronomic sector of this part of the city is made up of micro-enterprises, that in their majority are managed by the family nucleus and that in some occasions, the owners of these restaurants do not have the knowledge of how to carry out the costs of their businesses, that is why the proposal of this work is to be able to help these merchants by learning to manage their costs and can improve the results in terms of the profit generated by their businesses.
Método interactivo de visualización de depreciaciones de activos fijos con Power Bi
Quiroga-López, John Fredy; Rodriguez-Rodriguez, Edgar Manuel
The purpose of this project is to provide the unit managers and directors of the company the necessary information to determine the exact cost incurred each one of the company projects. That is why, it is necessary to implement the depreciation projection proposal, in order to socialize the required figures in the Power bi system. To carry out the classification of the information, the corresponding amounts and filters in the Power bi system, it is necessary to import data from the accounting system of the Microsoft axiom company, as well as to have a clear scheme. Each unit manager must know the exact value that will be loaded in the projections of the depreciations. for that reason, some tests were carried out in order to see how the implementation would be in Power bi, to share the information previously of how the data projection system is visualized to reduce mistakes when data is charged in the incorrect cost centers. That way reclassifications will be avoided, getting a better optimization in the accounting closing times. In addition, the profitability of the projects will not be affected by the lack of awareness of the costs that will be charged in the system.
Creación de una aplicación móvil para la comercialización de prendas de vestir llamada Kamsof
Botero-Núñez, Laura Camila; Moreno-Oviedo, Laura Sofía; Rojas-Tavera, Jhon Alexander
The first part of this work is structured in the construction of the business model, which was carried out under the Lean Startup methodology. This project aims to respond to the dissatisfaction that arises when receiving clothing purchased online that does not match the physical dimensions of the client, even if it corresponds to the selected size. Therefore, the concept of a mobile application called Kamsof is created which allows the corporate client to market their catalogs within the Application, obtaining a new innovative communication channel; and for end customers, to purchase multi-brand garments from a single source, providing the opportunity to have said selected product measured, through an advanced technology system that takes measurements of their body and from the location that the customer wishes to be able to view approximately How the item of clothing would look on you before buying it. In the second part based on the business plan, the data and information necessary to materialize the mobile application is collected. It begins with a market study, sharing several electronic surveys; An organizational record is created to adequately structure the personnel that will help with the development of the Mobile Application. The investigation of rules and tax benefits to be taken into account for the creation and legal operation of Kamsof is carried out and ends with the financial analysis to know the viability of the project in numerical and percentage figures along with the respective conclusions.
Actualización de la Guía y Creación de Manual para revisión, liquidación y registro de las cuentas por pagar del Ministerio de Comercio, Industria y Turismo (MinCIT) en el Sistema Integrado de Información Financiera (SIIF) NACIÓN.
Rodriguez-Castillo, Julian Esteban
This document presents the final report of the professional internship entitled "Update of the Guide and Creation of Manual for review, settlement and registration of accounts payable of the Ministry of Commerce, Industry and Tourism (MinCIT) in the Integrated Financial Information System ( SIIF) NATION”. The general objective of this internship was to design a process manual for the review, settlement and registration of accounts payable from the Ministry of Commerce, Industry and Tourism in SIIF Nación in order to improve organizational control by updating and adapting the process of registration and control of accounts payable in SIIF Nación, function in charge of the accounting area. To achieve this objective, various activities were carried out, such as the review and identification of the limitations and possibilities of improvement of the guide for the review, settlement and registration of the accounts payable of MinCIT in SIIF Nación, thus proceeding to carry out the approach and implementation. of updates and corrections to the reference guide and the creation of the detailed Manual for the registration of accounts payable. This internship sought to improve efficiency, transparency, and security in the management of MinCIT's financial resources, as well as ensure compliance with legal and fiscal obligations regarding the registration of accounts payable. All this will contribute to strengthening the institutional image of the MinCIT and its ability to fulfill its mission and strategic objectives.
Diseño e implementación de un manual descriptivo para la presentación de una información exógena tributaria ante la DIAN para Intevo S.A.S en el año 2022
Acuña-Arciniegas, Juan Carlos; López-Rincón, Yuli Yohanna
The present work is the result of the internship developed in the financial and accounting area of the company Intevo S.A.S, a simplified joint stock company, this company belongs to a business holding company in the technology sector. In this work, the accountant or accounting analyst in charge will be oriented, so that he has a practical guide (manual), in the presentation of Exogenous tax information, before the Directorate of National Taxes and Customs - DIAN; This information must be presented in accordance with article 1 of Resolution 000098 of 2020, added with Resolution 000147 of December 7, 2021 and Resolution 000052 of 2023, making a projection of 5 years executing this manual. Resolution 000098 of 2020 indicates that natural persons and legal persons, private entities that meet one of the five conditions established by this resolution, are obliged to present it. Therefore, the implementation of a manual will be developed that allows the accountant or accounting analyst of the company Intevo S.A.S. the steps to follow for the preparation and presentation of exogenous national tax information, in accordance with the information that is registered in the SAP BUSSNIS ONE accounting system
Estrategias de cobertura del flujo de efectivo para prevenir dificultades en empresas consolidadas que se han cobijado a la ley de insolvencia en supersociedades
Aponte-Alvarado, Jhonnatan David; Sáenz, Luis Fernando
The purpose of this work was to define a set of strategies aimed at a cash flow hedging mechanism in order to help prevent difficulties in consolidated companies in Colombia that have covered the insolvency law of the year 2023, for which The theories that address the problem of insolvency in consolidated companies were specified, the difficulties in the bankruptcy process of consolidated companies in Colombia that have sheltered under the insolvency law were identified; thus, there has been a significant increase of 41%, related to insolvency processes from 2019 to the first quarter of 2022. In this regard, it was a qualitative investigation, where critical analysis was used in the review of sources documentaries to achieve the purpose of the work. Based on the results obtained, it was specified that it is difficult to prepare consolidated cash flow statements without variations when all the statements prepared at the entity level are correct. Thus, as a conclusion, it was seen that it is possible to face the problems presented through various strategies aimed at strengthening a cash flow hedging mechanism that aims to reduce the risk associated with variable interest rates on term loans.
Optimización del proceso de conciliación bancaria para la empresa Distribuidora los Coches la Sabana
Tovar-Huertas, Mayra Alejandra; Espejo-Novoa, Luz Herminda
Currently, in companies, Bank reconciliation is essential to maintain accurate control of finances and ensure that accounting records are accurate and updated to achieve effective financial reports. With this work it is expected to optimize the Bank reconciliations of the Distribuidora los Coches la Sabana company, so that they are done on time and likewise to have an appropriate action plan for differences (conciliatory items) and to be able to ensure the financial resources of the company that are being used correctly in the automotive sector. In accordance with the above, a process will be implemented (step by step) that will optimize and facilitate said crosses to avoid having errors when carrying out this task, because today the way to reconcile is manual and this results in the delay both in the delivery of this information and in the other tasks of the company's employees. This process will begin in the treasury area, which generates the bank movements, in turn, performs the legalization of each transaction, in order to be able to download and cross-check the system versus the bank statement in the accounting area.
El sector agrícola en Colombia, un análisis de las reformas tributarias y su incidencia en las personas naturales para los años 2018 y 2019
Martinez-Bernal, Diego Esteban; Useche-Alvarez, Johan Sebastian; Gutierrez-Montoya, Diana
Tax reforms have been considered in the Latin American context as precursors of economic development (Correa, 2019). However, the realities in each country are different because government policies present different approaches; assessing the conditions, norms or requirements of the reforms is a must for individuals, since the information scope of the reforms is sometimes not optimal. This is the starting point for the development of this document, which, through the analysis of the reforms, seeks to highlight the advantages and disadvantages of the agricultural sector, especially for individuals, in relation to the tax issue. The follow-up to the reforms became an optimal obligation for the development of future tax issues for individuals, since in this way the existing shortcomings at the time of taxation that taxpayers must comply with were evidenced, often these shortcomings correspond to ignorance of the rule, and / or fear of knowing the existing tools that allow the realization of the income tax return, in a concise and clear way to the real needs that people face in the national territory. In this work we created a booklet that we wanted to present in a simple way what individuals should take into account to pay taxes in our country in the agricultural sector, what parameters should be taken into account for taxation and its determinants for the realization of an effective way.
Sistema de costeo para la empresa WD CONSTRUDRYWALL S.A.S
Alarcón-Céspedes, Daniela; Guavatá-Torres, Clodomiro
WD Construdrywall S.A.S is a company whose main activity is the construction of buildings and civil engineering works; the internship was carried out in the city of Bogotá. The objective of this project is to make a diagnosis of the company, find the budgeted rate of indirect manufacturing costs and design a system of production costs, which allows the company to know the costs incurred in the provision of each service. and make sound financial decisions. To meet the initial objectives, the organization was diagnosed, materials, labor and indirect manufacturing costs were classified. Finding the budgeted manufacturing overhead rate for the period by dividing the budgeted manufacturing overhead for the period by direct labor hours worked for the same period in order to settle the overhead for each service order.
Creación del procedimiento y manual para la elaboración de la factura electrónica de otros ingresos
Castrillón-Maldonado, Fabián; Tapias-Toloza, Norma Ernesto
The objective of this work was to systematize the creation and implementation of the electronic invoicing process of other income, through the professional internship that was developed from the Tax Comptroller area of the Quala S.A. organization. This activity is developed from the qualitative methodology that acts on the changes that occur in electronic invoicing, taking into account the actions that are used for the transformation of the invoice, and in this way to be able to interpret, understand and analyze it, all this from the theory that emerges from the data obtained in the research process.The company Quala S.A. generates electronic invoices of other income from sales other than its main operation, which is the commercialization of food products. The electronic invoices of other income can be for: sale of food vouchers, rental fees, sale of desired material, sale of fixed assets such as scrap and claims, etc. This means that from the information registered in this work, benefits for the company will be perfected, such as the improvement in its elaboration process and documentation for the electronic invoicing of other income. From the procedure manual and annex 01 of electronic invoices of other income, which provides correct, detailed and simple proportional information to the areas of the company, in addition to complying with the standard established by national entities.
Manual de políticas contables para el manejo del inventario NIIF para PYMES: VICTOR ANTONIO RUIZ SAS
Quintero-Ruiz, Loren Alejandra; Franco-Gomez, Yuly Andrea
The aim of this study is build a manual of accounting policies focused on inventory management under IFRS for SMEs in VICTOR ANTONIO RUIZ SAS. The methodology is qualitative, descriptive, seeks to carry out a situational analysis of the organization from direct observation and detection of the internal processes of the inventory area, it also seeks to make a proposal according to the internship carried out. Can get that, by making an accounting policy manual, the organization can optimize the inventory area according to section 13 of the IFRS for SMEs with an ABC method using the average cost of inventories. As a conclusion, the internship allowed the development of proposals that allowed the implementation of skills as a professional.
Sistema de control de inventario de materia prima para la empresa Servicial S.A.S.
Hernández-Herreño, Alex-Antonio; Gutiérrez-Montoya, Diana
Inventories are assets held in the form of materials or supplies, to be consumed in the production process, or in the provision of services. Inventories are part of the most important assets of companies, therefore they require good management of both physical and information in the accounting system, it is a challenge to establish an inventory control system for raw materials that allows that the information of the accounting system and the information of the physical inventory be as similar and real as possible for the preparation of the reports to the managements, this is what the following proposal intends for the Servicial SAS company of the city of Bogotá. First, a preliminary diagnosis was made regarding the handling of information related to raw material inventories, second, adjustments were made to the accounting system to put said information in order, and finally, proposals were made with different tools. to avoid errors in the delivery of reports to management.
Análisis de la implementación para las NIIF en Colombia: una revisión a la literatura desde el año 2017 a 2021.
León-Sánchez, Camila; Gutiérrez-Montoya, Diana
The central objective of this project is to present the current panorama of the implementation of the IFRS in national companies, the methodology used is qualitative and documentary. The investigation begins with the compilation of different documentary sources such as specialized magazines, publications, university repositories, and reports from control entities and national organizations, which are selected with the aim of presenting the main obstacles and advantages of the implementation of the international standard. The contextualization of the process at the national level and the comments of the author of the research, during the development of the study it is evident that IFRS are a universal language although they are not applied in all countries. As a conclusion of the investigation, it is established that the main benefit of the implementation of IFRS is the improvement of the quality in the presentation of financial information, which allows the possibility of accessing international markets, the reliability of the information in the financial statements. and the increase in national and foreign investment in the country's companies, as obstacles to the implementation of the standard, are the high training costs, new operational burdens and the acquisition of computer tools, the lack of knowledge of the personnel in charge of the process and lack of interest on the part of managers and administrators.

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