Economía, administración, contaduría

URI permanente para esta comunidad

https://repository.ucc.edu.co/handle/20.500.12494/10

Contenidos producidos por la comunidad de la Universidad Cooperativa de Colombia. Incluye temas de administración de empresas, comercio internacional, contaduría pública, economía, economía solidaria y desarrollo territorial, finanzas, gerencia de impuestos, gerencia de la calidad y auditoría en salud, gerencia de la seguridad social y proyectos en salud, gerencia de servicios de salud, gestión de organizaciones, gestión pública, informática aplicada a la educación, ingeniería de mercados, mercadeo, revisoría fiscal y auditoría integral, seguridad y salud en el trabajo. Está conformada por trabajos de grado, artículos, imágenes, documentos de trabajo, recursos educativos digitales, libros, capítulos de libros, ponencias, webinars, videos, lecturas críticas, reportes de investigación, consultorías, guías y experiencias significativas.

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2021 fundación Junior Archivement
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Administración de Empresas, Bogotá, 2021-07-06) Lopez Caballero, Nidya Consuelo; Garzon Cañon, Anderson Fabian; López Caballero, Nidya Consuelo; Garzón Cañón, Anderson Fabián
As part of the Solidarity Monitors program of the Cooperative University of Colombia for the year 2021, an alliance was established with the Junior Achievement Colombia foundation, to develop an entrepreneurship training program for students of the district education system in the city of Bogotá. The foundation selected the educational institution Colegio Fernando Soto Aparicio IED from the town of Kennedy to give the talks to tenth grade students in the afternoon session. Students who belong to the afternoon session attend in the afternoon. According to the current situation due to the health emergency caused by Covid - 19, and in accordance with the decrees issued by the national government, the activities were carried out virtually The talks began in mid-April 2021, with a weekly schedule on Monday afternoons, in which students attended for two hours per session to receive the training. The results of the classes, assessments and information collected during them are reflected in this work.
222 Café & Bar
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Administración de Empresas, Pereira, 2019-11-19) Jaramillo Huertas, Alejandra; Hernández, Carlos Alberto
Executive Summary. The project aims to propose a business model for the production and marketing of coffee beverages, among other products that will be made and manufactured at the point of sale that will be located in the great popular neighborhoods of the city of Pereira, such as the industrial park, Belmonte, Cuba among others; which is aimed at the surrounding population from young people to adults; where the purpose is to generate a different entertainment space with added value in service; offering games, recreational, cultural activities and excellent service, in a quiet, vintage style infrastructure and high quality products, with affordable prices that contribute to the social and economic improvement of the population of the great popular neighborhoods of the city of Pereira.
A partir de las buenas practicas respecto al transporte aéreo de mercancías peligrosas en Estados Unidos, ¿Cómo podrían ser aplicables en los procesos de las Aerolíneas Colombianas?
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Comercio Internacional, Bogotá, 2018) Puentes Rodríguez, Darly Dayana; Castañeda Torres, Javier Plutarco
The transport of dangerous goods is one of the main activities that is generated every time, that these in most situations, represents a fundamental component as a raw material for the elaboration, from medicines for the cure of diseases to the power to supply our most advanced fuel vehicle. These operations are carried out mainly by companies that carry out their economic activity, import or export this type of merchandise for their different processes and / or products; but also a load of passengers who do it voluntarily in order not to pay an additional value and not be declared, involuntarily, or some of the results, but it is also an element that is not a problem. entitled "Recommendations concerning the transport of dangerous goods - Model Regulations" developed by the Committee of Experts on the Transport of Dangerous Goods, Economic and Social Council of the United Nations (UN). Being an activity that is daily in the world, you must have some precautions, special handling and prior knowledge by the companies that are responsible for mobilizing this type of merchandise, and that a poorly executed process can cause damage irreversible and disasters as they have been evidenced in the past because of the problem of handling them. The transportation of this merchandise becomes a fundamental axis in the commercial operations in the world, in the mode of maritime and air transport; according to the International Maritime Organization (IMO), maritime transport which accounts for more than 80% of world traffic, where the total of the goods transported by this route 50% are considered as dangerous goods and / or harm the environment (UNCTAD, 2017); This is the transportation time. The transport time. The transport time. that can be controlled, according to the importance of all those used for handling, classification and transport. Second volume of the orange book. (UN, 2015) The objective of this article of reflection is to identify the possible flaws or the use of this type of merchandise with the purpose of mitigating any type of accident or incident that could be caused due to an adequate handling of these merchandise in the different Colombian characteristics. International Organization of the United Nations (UN), the International Association of Air Transport, for its acronym in English (IATA) and the International Civil Aviation Organization, for its acronym in English (ICAO); The first labeling and labeling, the correct storage, storage, logistics, the same activity, as the same aircraft that has all the conditions and regulations. for said management as well as the actions and the emergency plan in case of a possible eventuality.
Acceso a los servicios de salud de la población nómada Nukak-Maku de San José del Guaviare.
(Universidad Cooperativa de Colombia, Facultad de Ciencias de la Salud, Especialización en Gerencia de la Calidad y Auditoria en Salud, Bogotá, 2019-02-26) Torres Rojas, Yenny Constanza; Martínez Escobar, Cesar Augusto; Briceño Ruiz, José
In the present monograph, an explanatory study about the shortcomings in the conditions of access to health services of the Nukak Maku indigenous population was conducted, through a series of surveys to the community inhabitants, it was possible to estimate the frequency which they make use of the health care services and identify the main problems faced by the members of this nomadic population when they visit health centers. The results obtained allow us to conclude that women attend medical appointments more frequently than men in the community, since only 28% of respondents visit health centers more than once a year. On the other hand, it was observed that 50% of the population presented nonconformities with the provided service, among the main reasons were the bad treatment of the doctors and the restriction in the delivery of medicines. Likewise, it was evidenced that most of the natives qualified negatively the foods offered in the hospitals and the indications of the health professionals regarding the prescribed treatments. Finally, it was proposed as a plan of action for the improvement in the provision of health services to indigenous communities, to have a translator that allows the correct doctor-patient communication and to allocate a greater amount of supplies to the medical care centers such as beds, medicines, quality food and surgical instruments, the combined with a better treatment by health professionals to the Nukak Maku, guarantee their complete compliance with the system.
El acceso a una educación pública y su incidencia en la distribución del ingreso de las personas en la Localidad de Chapinero
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Economía, Bogotá, 2012) Loaiza Fajardo, José Ricardo; Ramos Espitia, Fredy Mauricio; Sánchez Muñoz, Pedro
In the study of the city of Gauteng is seen as an area of high interest for its various facilities and their distribution in the population, but they must rescue the most vulnerable that affect indicators. In short the issue of education and income is concluded that: • The highest level of inequality in income distribution is at levels 1, 2, and 3 of the town of Gauteng. • The main source of household income is the household head • The variable that best explains the level of income that a person will or is the level of education attained. • The experience affects the level of income of the population but to determine them in the town lack of significance in the regression model.
El acceso laboral a las personas con discapacidad: acciones para garantizar trabajo digno y decente en México y Colombia como fundamento para el desarrollo organizacional
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Administración de Empresas, Medellín y Envigado, 2021-06) Montoya Agudelo, César Alveiro; Acevedo Restrepo, Jhon Fredy; Méndez Cruz, José Ricardo; Ortega, Ana Cristina
Since the concept of decent work emerged in the late 1990s, four elements were proposed - fundamental principles and rights at work, generation of greater job opportunities for men and women, social protection and social dialogue, and strengthening the organizations of the social actors involved in it - which must be kept in mind so that each nation welcomes and can guarantee each of the citizens what has been known as employment under all conditions of dignity. Under the guidelines of guaranteeing dignity and decency at work, countries like Mexico and Colombia have begun to adopt a series of measures that would guarantee a job characterized by dignity and decency for each inhabitant with some type of disability in each of these nations.
Acciones administrativas en las cadenas de abastecimiento para el mantenimiento de la marca Alquería S.A. en las grandes superficies
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Administración de Empresas, Bogotá, 2013) Joya Martínez, Jaiber Alonso; Steevens Castellanos, Edgar Augusto; Guerrero Méndez, Fredy Alonso; Muñoz Muñoz, Silvio
Mass consumer products companies face a changing reality that exerts enormous pressures on them. To be successful, they need to react, redefine their competitive positions and their change requirements. These companies are experiencing a growing shift in operational and commercial strategies, instead of creating demand as in the past, they are trying to respond to a more sophisticated and demanding demand. Market forces and the new business environment are affecting the normal functioning of the supplier-manufacturer-distributor-dealer chain (Andersen & Comercial, 1995) Organizations at the global level have undergone many transformations in recent years, we find free trade agreements, strategic alliances, mergers, among others. These transformations show us a more competitive scenario that leads to the continuous improvement of the functions of each company. The markets are increasingly demanding and customer service is becoming increasingly important within the markets and its competition, this is where the commercial and supply processes play a very important role, these processes being the main bridge between the product and the customer. Likewise, the research has been working on the development and advancement of new information technologies that cover markets with more efficient communication, giving a point in favor of the highest quality products at the lowest cost. Global nations and entrepreneurs are increasingly looking for innovative forms of production and distribution where consumers can decide on a number of high-quality goods and services and, in essence, the satisfaction of their needs.
Acciones de sensibilización para fortalecer el concepto de comercio justo y consumo responsable en la comunidad académica de la UCC sede Villavicencio.
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Villavicencio, 2017) Barbosa Bernal, Yulieth Tatiana; Ruiz López, Adriana Isabel
Partiendo del supuesto de la falta de conocimiento en conceptos sobre Comercio Justo y Consumo Responsable por parte de la comunidad académica de la Universidad Cooperativa de Colombia, es una de las principales razones por las que se presentan hábitos de consumismo y comercio inequitativo. Tales practicas han llevado a resultado negativos que hoy están afectando social y ambientalmente a una sociedad, es por ello que es necesario emprender acciones que permitan construir una relación alternativa entre productor y consumidor con una perspectiva sustentable hacia las buenas prácticas ambientales en los procesos de producción y minimización de la intermediación. Para crear conciencia en la responsabilidad con el entorno y llegar a realizar excelentes prácticas de responsabilidad social se debe responder al siguiente interrogante: ¿Cómo generar acciones de sensibilización, que permitan llegar a causar un impacto en los hábitos de la comunidad académica? Se realizó un análisis de la encuesta realizada a la comunidad académica de la universidad cooperativa sede Villavicencio, la conformación de la primera Liga en Villavicencio de Consumidores de los estudiantes de la Universidad Cooperativa – Villavicencio y por último la apropiación del ADN cooperativo y solidario institucional en la comunidad académica de la Universidad Cooperativa de Colombia en campañas que fortalecieron y fomentaron el concepto y la práctica del Comercio Justo y Consumo Responsable. Se recomienda reforzar los conceptos de comercio justo y consumo responsable en la comunidad académica de la sede Villavicencio mediante capacitaciones y eventos de gran magnitud para darlos a conocer y divulgarlos de manera pertinente. Para el cumplimiento de los objetivos se realizó el diagnóstico que permitió conocer el nivel de percepción de tales conceptos, la viabilidad en la conformación de una Liga o grupo de interés que fomente el comercio justo y consumo responsable, también la sensibilización sobre el consumo responsable para generar hábitos de consumo sostenible y la receptividad e interés en la comunidad académica en la participación de actividades informativas, fortalecido por la unidad de apoyo ‘’INDESCO’’.
Acciones estratégicas para la consolidación de una política de permanencia estudiantil en los programas de pregrado de la institución de educación superior Itfip
(Universidad Cooperativa de Colombia, Facultad de Posgrados,Especialización en Gestión Publica, El Espinal, 2019-06-17) Díaz Parra, Sandra; Villanueva Hernández, Elizabeth; Izquierdo Hernández, Patricia del Pilar
The Political Constitution of Colombia establishes Education as a fundamental right for people, which seeks to give access to knowledge, to science, to the technique and values of culture; in order to train citizens with scientific and technical capabilities that contribute to the development and growth of the territory and society. Although Education is a pressing need of the Colombian state, the social, political and economic structure, the basis of this right and the internal education system, still have some shortcomings, such as access for all individuals, men, women without exception, who reside in rural or urban areas, the quality of education, the basic infrastructure to explore information and communication technologies, the scarcity of the nation's resources and, not least, the high drop-out and drop-out rates on the part of of the students.
Acciones implementadas por una empresa arrocera del departamento del Tolima para combatir el cambio climático
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Ibagué, 2020-04-01) Bata Ruiz, Erika Julieth; Aristizabal Ramírez, Sandra Milena; Aristizabal Ramírez, Adriana Maria; Rubio Rodríguez, Gustavo Adolfo; Rodríguez Barrero, Marío Samuel
Aceptación de app móvil como objeto tecnológico de apoyo de ventas y pedidos en tiendas de comidas rápidas de Villavicencio
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Villavicencio, 2019-11-28) Ríos Taborda, Carlos Stiven; Velásquez Parra, María Alejandra; Mondragón García, Brandon Stiwen; Lozano Lozano, Janeth; Obando Bastidas, Jorge Alejandro
In the business context, it is evident that the use of mobile app resources has gradually taken on transcendental importance since most users have a mobile device which creates an opportunity; Therefore, this communication seeks to identify the main fast food products consumed through mobile applications in different businesses of Villavicencio; as well as their prices and preferences. This identification process was carried out in the main fast food stores of the city in question, where 350 microentrepreneur surveys of the different fast food stores were applied. The results were systematized in the R-kward statistical software. From this process it is obtained that the microentrepreneur feels the need to implement using in his business a virtual tool that allows him to visualize his business and expand his earnings. The information obtained through the surveys indicates that fast food shopkeepers are implementing in their market strategies, for sale on social networks such as WhatsApp and Facebook, as the easily accessible means that consumers have
Acercamiento al análisis financiero en pymes en Colombia
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Administración de Empresas, Bucaramanga, 2019-10-04) Guerra Plata, Mayerly; Riaño Carreño, Leidy Yomaira; Martínez Rueda, Gustavo Adolfo
Financial indicators are the global results as the tool of performance evaluation and quantitative representation in the functioning of the organization. However, these are the figures that should not be analyzed in a context and sufficient knowledge. This article presents a focus on the topic of small and medium enterprises (SMEs) in Colombia, then it is related to financial analysis through indicators. The objective of the work is to characterize the basic indicators to perform a financial analysis, to describe the ideal behavior of the related financial indicators and finally to perform a financial analysis of an SME. A mixed methodology is followed, with an inductive method from observation and experimentation of the facts and concrete actions to reach a general conclusion about them.
Acercamientos a la investigación en estrategia organizacional en Colombia
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Programa de Administración de Empresas, Medellín y Envigado, Colombia, 00000, 2014-11) Montenegro Velandia, Wilson; Morales Gaviria, Juan Carlos; Pérez Herrera, Paula Andrea
La presente ponencia tiene como propósito mostrar los avances del estado de la investigación en estrategia organizacional en Colombia. La investigación es auspiciada por ASCOLFA y cuenta con la participación de los siguientes investigadores: Gregorio Calderón Hernández Universidad de Manizales, Germán A. Castaño Duque-Universidad Nacional, Sol B. Rendón Mora-Corporación Universitaria Lasallista, Wilson Montenegro Velandia-Universidad Cooperativa de Colombia, Juan C. Morales Gaviria-Fundación Universitaria Luis Amigó, Paula A. Pérez-Fundación Universitaria Ceipa, Liliana M. Gutiérrez Vargas, Nelson Losada y Esteban López-Universidad de Antioquia. En el desarrollo metodológico, se analizaron los productos de nuevo conocimiento entre 2006 y 2013 de investigadores colombianos y se realizaron entrevistas a profundidad. Se ha encontrado que los investigadores asumen dos frentes: por un lado buscan el diseño o estructuración del proceso estratégico y por otro, analizan los componentes internos o externos que coadyuvan al establecimiento de las estrategias organizacionales.
Acompañamiento al proceso de identificación y selección de las unidades productivas del año 2018
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Administración de Empresas, Barrancabermeja, 2018-09-26) Gómez Fonce, Daniela; Mendoza Lameda, Yaneska
The purpose of this report is to present the activities carried out during the professional practice included between December 4, 2017 and June 1, 2018, of the student of the Business Administration Program Daniela Gómez Fonce, who carried out said work in the Colombian Red Cross entity fulfilling in full of the objectives established according to the activities proposed in the work plan. Subsequently, the student in practice raises its conclusions to support the main idea raised in the general and specific objectives formulated in this document, then the recommendations are exposed to help improve the situations that were analyzed in this report.
Acompañamiento al proceso de identificación y selección de las unidades productivas del año 2018
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Administración de Empresas, Barrancabermeja, 2018-09-26) Gómez Fonce, Daniela; Mendoza Lameda, Yaneska
The purpose of this report is to present the activities carried out during the professional practice included between December 4, 2017 and June 1, 2018, of the student of the Business Administration Program Daniela Gómez Fonce, who carried out said work in the Colombian Red Cross entity fulfilling in full of the objectives established according to the activities proposed in the work plan. Subsequently, the student in practice raises its conclusions to support the main idea raised in the general and specific objectives formulated in this document, then the recommendations are exposed to help improve the situations that were analyzed in this report.
Acompañamiento contable y tributario a las asociaciones de mujeres “COISDES” de la ciudad de Ibagué
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Ibagué, 2019-09-07) Flórez Gómez, Ana María; Baena Díaz, Vivian Carine; Usme Acero, Yuli Andrea; Hernández Aros, Ludivia
The present project consists of carrying out an accounting and tax support to the women's associations “COISDES” of the city of Ibagué. The investigation was initiated with a diagnosis based on the application of the data collection instrument to twenty (20) women's associations, which allowed identifying the deficiencies presented by the selected population as a sample. To carry out the development of the project, legal information was provided on the regulations in force that govern non-profit companies, on their obligation to keep accounts and the implementation of International Financial Reporting Standards (IFRS); In addition, a strategic plan was designed to provide associations with social sustainability that economically influences both present and future. It was evidenced that through the accounting and tax accompaniment, the associations learned about the current legal regulations that oblige them to keep accounts, the importance of the implementation and convergence to international financial information standards (IFRS) and the tax obligations that they must fulfill because they belong to the common regime. Likewise, they implemented the Syscafe accounting system or software in order to facilitate the accounting management and organization of the information to obtain the financial statements necessary for decision making and also, to parameterize in a practical way the standards under international financial reporting standards ( IFRS) to initiate convergence to these standards.
Acompañamiento contable y tributario a los microempresarios tenderos de la comuna seis de la ciudad de Ibagué
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Ibagué, 2019-08-12) Rendón Liberato, Leydi Yamile; Parra Saavedra, Luisa María; Termal, Leidy Magdalena; Hernández Aros, Ludivia; Varón Triana, Nubia
The Project of accounting support is directed towards the store owner micro entrepreneurs, whose objectives are directed to the sector of commune six, to carry out the accounting and tax accompaniment we apply the instrument of data production that allows to identify the weaknesses that the micro entrepreneurs show in the accounting part, then perform accounting and tax support to each micro entrepreneur according to the debilities we found. Finally, analyze the results of each micro entrepreneurs.
Acompañamiento contable y tributario a los Microempresarios vulnerables de Armero-Guayabal
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Ibagué, 2018) Ramírez Rodríguez, Lina Lucía; Varón Triána, Nubia; Buitrago Mejía, Aracely
La finalidad principal de este proyecto de investigación es realizar el acompañamiento contable y tributario a microempresarios comerciantes de población vulnerables del municipio de Armero-Guayabal; se contó con la base de datos de la oficina de la Alcaldía enlace municipal de la unidad de víctimas y de familias en acción, así como del programa prosperar del adulto mayor. Se identificaron las debilidades mediante la aplicación de un instrumento de recolección de datos, para luego realizar el acompañamiento mediante visitas personalizadas, otorgándose folletos pedagógicos y una cartilla, que permite manejar la contabilidad de acuerdo a la ley, en la que se presentan los estados financieros para la toma de decisiones. La metodología es documental de tipo descriptiva, cuantitativa, no experimental. La investigación se adelantó con base a la metodología de estudio de caso. Según el análisis efectuado el 53% de los microempresarios vulnerables del municipio de Armero -Guayabal no lleva contabilidad, el registro es de manera manual, en un cuaderno, diariamente. El 100%, no tiene el Registro Único Tributario RUT, tal como lo establece la ley.
Acompañamiento contable y tributario a microempresarios del sector de peluquerías de la ciudad de Ibagué
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Ibagué, 2019-09-07) Lozano Miranda, Paula Andrea; Marín Sanchez, Darwin Adolfo; Combita Huepa, Luisa Fernanda; Hernández Aros, Ludivia; Varón Triana, Nubia
The Cooperative University of Colombia in its agreement 219 of 2014, establishes the modalities of degree, in which is "Assistant of a research project", for which, the present work is framed in the macro project "socio-economic strengthening to microentrepreneurs of vulnerable population of Ibagué ”. The work intends to carry out the accounting and tax support to microentrepreneurs of hairdressers in the commune 9 of the city of Ibagué. This sector of hairdressers, is also known as beauty centers., Who must comply with regulations established in laws, decrees, resolutions or agreements where requirements related to operation, sanitary standards, formalization before chamber of commerce, as well as the compliance with accounting and tax regulations. Opening a business is the realization of a dream of many people, but it does not take into account the risks involved in breaching the rules. Taking into account that the economy of the country revolves around microentrepreneurs, representing 97% of the companies in the country, according to studies conducted by DANE (2005), that is why the importance of working with microentrepreneurs was reviewed. According to information from the Chamber of Commerce of the city of Ibagué, the hairdressing sector has recently had a steady growth in 2007 of the 1,000 hairdressers that were in Ibagué only 392 were registered and by 2016 1,107 hairdressers were registered 24,511 companies Registered, despite the high degree of informality of this sector, many microentrepreneurs have opted for formalization, therefore it is essential to train and inform about the accounting and tax regulations that regulate them and also correct their legal deficiencies since it is important development of the culture of payment of taxes since this implements a great possibility to determine the true potential of a microenterprise, and thus not to fall into the bad practice of tax evasion, that the only thing that they cause is an uncertainty regarding the future of the business refers. The main interest of this project is to provide an accounting and tax support to microentrepreneurs belonging to this sector of hairdressers allowing them to keep their accounting in an organized manner according to the law, being the basis for decision making.
Acompañamiento contable y tributario a restaurantes de la comuna 10 de la ciudad de Ibagué
(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Ibagué, 2020-01-30) Rico Aguilar, Diego Alexander; Arana Tangarife, Paula Valentina; Varón Triana, Nubia; Rubio Rodríguez, Gustavo

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