Descripción de los procesos contables frente a la presentación del informe anual de sociedades de comercialización internacional

Abstract

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.