Actualización de política contable y elaboración de formatos y procedimientos para el manejo de legalización de costos en la constructora Diseño Gestión y Desarrollo de Proyectos SAS.

Abstract

Therefore, in the construction company, to increase competitiveness, decisions must be made to improve administrative processes, and one of them is the recognition of assets in the financial statements, which are intended to generate future benefits, given the circumstances evidences the importance and the need to establish tools that generate detailed information in the process of identification and presentation of legalization of costs for investments received, according to the standard established by the Financial Superintendence of Colombia, from now on SFC, under the (External Circular 30, 2017), which establishes the obligation to present financial information in order to supervise the portfolios of third parties or fiduciary businesses and in accordance with (Law 1314 Official Gazette No. 47,409, 2009), where the accounting and financial reporting standards and principles. Thus, taking into account the requirement established for cost recognition in the construction company DE Y DE SAS, an analysis is carried out by the DOFA matrix, identifying the weaknesses and the actions to be strengthened, such as establishing the deadlines for submission of information to the supervisory entities as trustees, creation of control formats for an adequate classification of costs at the time of execution of a work, and implementation of the same for its correct recognition and presentation, making an update to the accounting policy of Inventory which leads to cost management, resulting in timely financial statements and project closure.