Contaduría Pública

URI permanente para esta colección


Envíos recientes

Mostrando1 - 10 de 3261
  • Ítem
    Análisis de los ambientes prácticos de aprendizaje en la carrera de Contaduría Pública de la Universidad Cooperativa de Colombia
    (Universidad Cooperativa de Colombia, Facultad de Contaduría Pública, Contaduría Pública, Bogotá., 2023-09-21) Henao Rey, Wilver Alfredo; Yate Silva , Yeferson; Delgado Sánchez, Viviana Paola
  • Ítem
    Auditoría de la responsabilidad social empresarial – Fairtrade en la corporación Bahamas, Carepa 2021
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Apartadó, 2023-09-11) Moreno Mosquera, Anyi Yulieth; Pantoja Murillo, Lemis Andrea; Nieto Uribe, Hernán Alfredo; Adarve Henao, Joaquín Orlando
    According to Cajiga (2020) Corporate social responsibility is the conscious and consistent commitment to fully comply with the purpose of the company, both internally and externally, considering the economic, social, and environmental expectations of all its participants, demonstrating respect for people, ethical values, the community, and the environment, thus contributing to the construction of the common good. The Fairtrade or Fairtrade certifier aims to guarantee compliance with the standards related to the production and marketing of bananas. Thanks to this certification, the Bahamas corporation has positioned itself internationally as a successful producer and marketer in the foreign market, especially in Europe, guaranteeing fair straw, a dignified life, and positive environmental practices. By identifying and knowing the management of the Fairtrade premium in the Bahamas corporation, fair trade standards are a viability for compliance with CSR "Corporate Social Responsibility" in agricultural companies, since certification benefits and positions the company. In addition, the Fairtrade standards promote equality, with equity criteria and compliance with the regulations and their own statutes. As a result, we chose to evaluate the Bahamas corporation to verify if it is complying with CSR under the regulations and statutes of the Fairtrade certifier, for that we use various methods such as: Survey, checklist and interview in order to analyze the movements and activities carried out by the company so that the objectives are met in all fields and confirm that it fully complies with the established regulations, which yielded positive results, making the corporation comply with the CSR objectives and in turn we carry out ours.
  • Ítem
    Propuesta de planeación estratégica para el fortalecimiento organizacional en la empresa “Ferrenaty” del municipio de Chigorodó, 2022
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Apartadó, 2023-09-07) Piedrahita Durango, Natalia; Piedrahita Durango, Eliana; Adarve Henao, Joaquín Orlando; Nieto Uribe, Hernán Alfredo
    This monograph addresses information on strategic planning, being a management tool for companies, although it is a fundamental pillar to optimize the performance of the development of activities against the competition that organizations face daily, therefore, for its Sustainability must be adopted to a planning that gives it a strengthening at an internal level. The proposition and development of the study includes an analysis of the state of the company "Ferrenaty" under study and the incidence that strategic planning brings with it. For the process, the subject will be deepened in detail, since companies, regardless of their size and their corporate purpose, are willing to face threats that intervene in its development, in addition to presenting shortcomings and weaknesses in the general areas that constitute Therefore, the organization represents a significant risk reflected in the results, these being unfavorable in the short, medium, and long term. The public accountant plays a fundamental role in companies and is one of the references that has knowledge of the state that the organization is in, in addition to having a consistent analysis. Although the accountant collects various roles such as: Accountant, auditor, tax specialist and as a consultant, for this reason adopting strategic planning would generate added value in the performance of their duties. For this study, a search was adopted to review the necessary sources that will be coupled for the development of this monograph, which allowed us to detail in depth the challenges that the company faces, which, according to the diagnosis of the company , it is evident that since its inception it has worked empirically where it has internal and external challenges, despite having a positive acceptability, it lacks an organizational direction, in this sense, the proposals and the positive incidence of planning are made known. strategy in the organization.
  • Ítem
    Estrategias de gestión financiera para las empresas que pertenecen a la industria 4.0
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Ibagué, 2023-06-01) Ramirez Herrera, Leidy María; Cortes Yepes, Alejandra Lucia; Gallego Cossío , Laura Constanza
    Financial management in companies reflects a series of components that allow to analyze and plan the economic activities of the organization including assets, sources of financing, its size and all the resources necessary to maintain, safeguard and develop its activities, as well as to have a control and planning of financial resources, Currently the digital era brings changes and challenges that with new technologies, which allows to innovate technologically generating opportunities for growth and expansion, this is how, cooperatives that are immersed in the digital economy or industries 4. 0 arise as a result of the use and distribution of new technologies which completely automate production processes. The research aims to analyze the financial management models of cooperatives in Industry 4.0 from an analysis based on sustainability. An analytical-descriptive methodology is followed in which initially the bibliometrics of the management models is carried out until reaching a concimetric analysis with the articles of greater impact; The identification of key words for the development of bibliometrics in organizational management models is carried out, followed by the definition of the articles with the highest citation, an analysis of these is made according to the subject matter, the authors, the affiliation and the country, as well as an analysis of the internal and external components that affect the durability of these cooperatives, which allows concluding the importance of the subject matter.
  • Ítem
    Ruta de Turismo Cultural en San Martín, Meta
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Villavicencio, 2023-07) Moreno Mora, Edwin Camilo; Obando Bastillas, Jorge Alejandro
    San San Martin is one of the oldest municipalities in Colombia, rich in cultural expressions and in manifestations that show art, traditional cuisine, traditions such as the game of coleo and gangs. In this way, the main objective is to propose a cultural tourism route for this municipality, which allows visitors to clearly distinguish the cultural importance that this territory has. As a method for the construction of this tourist route, surveys were applied to tourists, merchants, inhabitants of the region, cachaceros, artisans, who valued the traditions and importance associated with handicrafts, the natural heritage (Caño Camoa), the material heritage ( the viewpoint, the monument to the cachacero, the houses built in bareque and as religious heritage the church of San Martin.On the other hand, integration exercises with the community were developed through dialogues of knowledge that allowed the identification of the most relevant in the territory. As a result, it is found that cultural expressions have great value for people, are representative and are part of their identity. This is how a tourist route is proposed based on the recognition of the social and cultural value of the different manifestations; being built through Google Earth and the recording of videos, taking photos, for the recognition of the route, and its respective disclosure for the enjoyment by visitors and inhabitants of the region.
  • Ítem
    Análisis del sistema de control interno en los procesos operativos de caja en la entidad financiera MiBanco S.A sucursal Apartadó en el año 2019-2020
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Apartadó, 2021-11) Rodríguez Ayazo, María Paula; Montoya Narváez, Jhan Carlos; Mosquera Hinestroza, Dennis Gicella; Adarve Henao , Joaquín Orlando; Nieto Uribe, Hernán Alfredo
    The main objective of this degree thesis is to analyze the internal control system in the cash operating processes of the entity MiBanco SA, Apartadó branch, and in which, through a delimitation study, the following departments are taken into consideration: operational processes. The manual seeks to fulfill as a requirement for audits by regulatory entities and for the use of internal control (Nelson Fernando Cajilima Sauce & Jhonny Marcelo Tapia Mogrovejo, 2013). It is important to have the organization's processes identified, since this allows for good planning of tasks, as well as having good tools to meet the objectives set by the organization and to be able to work effectively, and obtain credibility which is evaluated by quality entities, which allows to increase the efficiency and competitiveness of the organization against the market, therefore it is necessary that this organization comply with all current internal control regulations in relation to cash for the 2019-2020 period and thus comply with all the standards required by financial institutions and in turn have good internal control. Therefore, what this work seeks is to know and analyze the entire internal control process in cash that is carried out within the facilities of MiBanco SA in the municipality of Apartadó, as well as to make a comparison of two periods 2019 and 2020 for check if all the manuals and alignments established by the entity have been complied with. According to the research techniques, the survey will be applied to the workers of the same entity, for the collection of data and verification of it, and thus meet the objectives set out in this work. The company manuals and procedures were also requested to compare with the activities carried out to comply with internal control within the organization in the cash area.
  • Ítem
    Impacto en la implementación de la nómina electrónica en las pymes del sector de servicios en la ciudad de Cali.
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Cali, 2023-07) Sapuyes, Wilmer Ademir; Bonilla Aldana, Jhon Jairo
    Taking into account that by means of Resolution 000013 of February 11, 2021, the electronic payroll support document is implemented and developed, with the purpose of controlling tax evasion and reducing the tax burden since costs and expenses are deductible in the income tax return and complementary, it is also a tool that controls the total accruals and deductions that a worker obtains for a service or work provided; but the question arises to know if the companies, especially SMEs, have the technological and economic resources needed for it and what is the possible impact of the implementation of electronic payroll, trying to establish if it will achieve the objectives of digitally integrating administrative processes, at the end of the process to evaluate the results obtained and what advantages and disadvantages it has with the implementation for both companies, workers and the state. The aim is to inquire about the difficulties that SMEs in the service sector in the city of Cali may have in the implementation of the electronic payroll process, taking into account the rules that regulate it, the steps for the issuance and the penalties involved if it is not presented properly. A descriptive and deductive quantitative research will be carried out with the objective of analyzing the impact of the implementation of electronic payroll in the SMEs of the city of Cali in the service sector and determine if this impact has contributed to the benefit or if, on the contrary, it has generated complexity and delay in the process.
  • Ítem
    Análisis de los delitos financieros juzgados en el escenario internacional
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Bogotá, 2023-08-18) Luisa Fernanda; Ríos Garzón, Eliana; Romero Urrego, Diana Marcela; Ocampo Cañón , Andrés Felipe; Romer Bello, Luisa Fernanda
    The present research aims to analyze financial crimes judged in the international sphere, using a qualitative methodology and a documentary research approach. The objective is to understand the nature and characteristics of these crimes, as well as the legal and penal sanctions imposed on the perpetrators. A comprehensive review of documentary sources will be conducted, including international treaties, laws and financial regulations in different countries, reports from international organizations, and relevant jurisprudence. These documents will provide a legal and normative framework that supports the fight against financial crimes at the international level. Next, the most frequent financial crimes judged in the international sphere will be identified and described. The nature of each crime, its modalities, and the methods used by the perpetrators will be analyzed. In addition, specific cases will be examined to illustrate the diversity and complexity of these crimes, as well as the legal and penal consequences associated with each one. As a result of this research, a comprehensive overview of financial crimes judged in the international sphere is expected, as well as an understanding of the associated legal and penal sanctions. This will provide a solid foundation for developing strategies for the prevention and detection of financial crimes, as well as improving existing policies and regulations.
  • Ítem
    Plan de fortalecimiento organizacional en el área administrativa conexiones en redes de Colombia S.A.S
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Santa Marta, 2023-08-18) Britto Martínez, Luis Manuel; Guzmán Márquez, Néstor de Jesús; García Afanador, Maria Fernanda; Rivera Caseres, Ronald
    The countries of the world have generated many associations between countries with the same product in common, with the same object of struggle and have made these processes commercial transformations that are transferred to what is called an organized community; therefore, the ability to negotiate and to set their own conditions and different services to market demand. In an organization, the capabilities of its members are increased, which provides better alternative solutions to problems that may arise as the organization grows. It is important to note that when we talk about capabilities, it is not necessarily about technical capabilities, we are also referring to personal and social aspects that represent one of the fundamental pillars for achieving organizational goals and obtaining positive and lasting results.
  • Ítem
    Análisis comparativo del impuesto de renta para personas naturales en Colombia y Perú
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Villavicencio, 2023-08-16) Millán Bermúdez, Miguel Andrés; Monroy Muete, Maritza Eugenia; Rey Gutiérrez, Eduard Andrés; Tobar Martínez, Julio Alexander
    The objective of this research is to carry out a comparative analysis of the income tax for natural persons in Colombia and Peru, a tax that has served as financial leverage for the State, identifying its advantages, disadvantages, differences and similarities. The methodology adopted for the development of this research is descriptive and uses the documentary observation technique. The population on which the study is applied are the countries of Colombia and Peru; taking as primary sources laws, decrees, as well as the information available in the institutional portals of the DIAN (Colombia) and SUNAT (Peru); As secondary sources, articles from academic journals and degree projects were located. The result was the identification of differences and similarities between concepts -dates, rates, tax base and calculation method-, in addition to pointing out the advantages and disadvantages for the taxpayers of each country. Concluding that taxation in Colombia and Peru presents variations in the form of a schedular system and one by categories for the case of Peru, in addition Colombia presents a higher rate of this tax, ranging between 19% and 39%; while for Peru the range is between 8% and 30%. On the other hand, there are similarities in the calculation procedures and tax records at the time of filing the return.