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  • Ítem
    Identificación de glosas en la IPS SOLIMED JD S.A.S, durante el primer semestre del año 2021 y recomendaciones para su mejoramiento.
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Villavicencio, 2023-01-26) Cáceres Mejía, Leidy Jhoana; Lozano Hurtado, María Fernanda; Pinilla Diaz, Ana Valentina; Janeth Lozano Lozano, Janeth Lozano Lozano
    The glosses applied to billing are considered as an activity that directly modifies and/or alters the finances of the health services provider. For this reason, the present investigation was based on the identification of the main causes of the billing glosses in the IPS Solimed Jd S.A.S., in order to consequently design an improvement plan according to the established results. In this way, characterizing and identifying the causes, behaviors, affectations and processes of gloss management, carried out under the correlational case study, which allowed to measure jointly the variables under study. By means of a Pareto analysis, it was possible to identify that the three main glosses generated are by concepts; tariffs, invoicing and authorizations, which generate 93.60 percent of the occurrence of glosses. Thus, a series of strategies were established with the objective of adjusting the administrative procedures to correct the errors made by the billing personnel, optimizing the liquidity, productivity and financial viability of IPS Solimed Jd SAS.
  • Ítem
    Guía para la entrega de información del sector agropecuario al estado colombiano.
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Villavicencio, 2022) Sanabria Ñustes , Juan José; López Quesada, Oscar Julián; Pereira Barreto, Julián Alejandro; Lozano Lozano , Janeth
    The present work was elaborated with the purpose of making a guide that helps the agricultural sector to know the information that they must deliver; tax, accounting and organizational. It is a descriptive-analytical research project with a mixed documentary approach with a universe, population and sample focused on farmers in the municipality of Puerto Gaitán-Meta. As a result of the analysis of the population, the necessary information was obtained for the development of the guide that will help understand the information to be delivered, obligations and/or benefits that can be accessed. The lack of accounting, tax and organizational knowledge on the part of the peasantry was evidenced, which prevented them from accessing various benefits that the state had for their economic activity. At the same time, the breach of some obligations was found due to not knowing the regulations that governed their economic activity.
  • Ítem
    Factores determinantes de la consolidación empresarial: un enfoque integrador desde el emprendedor, la empresa y el entorno
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Medellín, 2022-03-22) Arango Benjumea, Jhon Jaime
    The current study proposes an approach to determine business consolidation from the integration of factors associated with the entrepreneur, the company and the environment, through the reduction factors, the structural model and goodness of fit, through them it was possible to corroborate three relationship hypothesis and three correlation hypotheses between the factors. The empirical study was carried out on a sample of 212 entrepreneurs from various Latin American countries. The results indicate that business consolidation is determined from the entrepreneur by the perseverance, leadership, identity and decisions; from the company for the strategy, the innovation, the personnel, the market and the profitability; and from the environment for financing, competition, networks, growth and contacts.
  • Ítem
    Impuesto de renta para personas naturales en Colombia
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Montería, 2023-01-11) Diaz Ochoa, Daniela; Payares Avilez, Angelica Patricia; Fajardo Pereira, Johana; Durango Monsalve, Juan David
    The personal income tax in Colombia has taken a boom of great importance, generating a significant impact on the Colombian tax structure, since it has become one of the main tax instruments in terms of collection, contributing to sustain the people's quality of life. inhabitants of our country. Therefore, the personal income tax in Colombia is defined as a tax levied on the income acquired by a taxpayer in the taxable year, taking into account whether they are capable of exercising a net increase in equity on a favorable occasion of their collection. . (Viana Bordaberry 2021)
  • Ítem
    Puesta en marcha de la resolucion 0085 de abril de 2022 en la empresa fajas myd posquirurgicas sas
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Medellín y Envigado, 2022-12-12) Martinez Espitia, Daniel Jose; Guerra Montiel, Maria Fernanda; Guerra Escobar, Arbey
    This degree work was carried out with the purpose of presenting the implementation of Resolution 0085 of April 8, 2022. This resolution briefly states that the acquirer, which is the person who buys or in other words the person who receives the electronic invoice, will have to comply with each of the events presented in resolution 0085 of April 2022. These events are intended to confirm that the electronic invoice was received implicitly or expressly and affirm that we received the provision of services or purchase of inputs, these measures were implemented in order to maintain greater control of domestic taxpayers. We want to present the process to be followed by a company that wants to comply with this resolution taking into account each of the requirements attached to this standard. Finishing this work and its respective analysis and interpretation of the results of the implementation we reached many conclusions and recommendations aimed at improving the company where it was possible to present this project.
  • Ítem
    Análisis del impuesto vehicular en el departamento de Córdoba
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Montería, 2023-01-10) Barrera Rodríguez, Samir Andrés; Betancur Cuitiva, Dilibeth; Causil Avendaño, Dina Mirella; Fajardo Pereira, Johana Elisa; García Alarcón, Héctor Alonso
    The vehicle tax is a departmental tribute, it is collected, regulated and governed by the departmental administrations, for this reason, the owners of vehicles, trucks, automobiles and all kinds of automobiles, must pay annually.
  • Ítem
    Análisis sobre las técnicas de auditoría para el ejercicio profesional de la revisoría fiscal en Colombia.
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Barrancabermeja, 2022-12) Hernández Morales, Juan Diego; Rodríguez López, Yulieth Paola; Solano Martínez, Carlos Eduardo; Cala Amaya, Angélica María
    The importance of the fiscal auditor is demarcated by the functions that it executes in the institutions that by ministry of law or by statutory agreement require such a position, due to the fact that it carries out an inspection and surveillance process on the organizations where it exists, providesReasonable assurance of compliance by the institution with the legal and statutory provisions, and promotes adequate conservation of the company's assets and ensures the fidelity of the financial statements issued by the institution or commercial company
  • Ítem
    Estudio de auditoria en la cuenta de efectivo y equivalente
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Montería, 2023-01) Hoyos Ávila, José Fidel; Iriarte Naranjo, Fernando Andrés; Lombana Tannus, Daniel Esteban; Urango Rivero, Temilda; Fajardo Pereira, Johana Elisa
    The audit is in charge of the verification and review of the accounting and validation documents in the multiple accounts, which are prepared in financial regulatory frameworks. In addition, they provide documents for third parties that cause the execution of multiple activities. (Bustamante, 2021). Taking into account the cash and equivalent item, it is called one of the most vulnerable segments due to the risk to which it is subjected, as a result of the constant management of cash resources that enter and leave the company. This situation causes and generates that the control risks are constantly evaluated based on the specific and preliminary stages of the audit plans where the guidelines and the condition are given to be able to carry out the work of the auditor, which will have the purpose of inspection and subsequent detection of handling of cash and cash equivalent.
  • Ítem
    Conveniencia de adoptar el régimen simple de tributación colombiano
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Montería, 2023-01-10) Llorente López, Valeria; Montesino Ortiz, Teresa Judith; Otero Cañas, Valeria; Morelo Pereira, Douglas Jahir; Nieves Garcés, Deybys Sofía
    This essay deals with the Simple Taxation Regime in Colombia and its convenience, which will be determined by complying with the objectives, and the analysis of the tax effects of the Simple Taxation Regime for its convenience in taxpayers; The descriptive qualitative method will be used, where at the end it is concluded that the simple tax regime is a voluntary and unified model created in order to reduce the formal and substantial burdens of the taxpayers.
  • Ítem
    Modelo de sistema de costos para la producción de la carne de tilapia roja (Oreochromis Spp) en la Piscícola San Silvestre S.A.
    (Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Barrancabermeja, 2023-01-07) Guerrero Chaves, Diego Andrés; Torres Cordero, Daniela; Uribe Gomez, Angie Julieth; Solano Martínez, Carlos Eduardo; Cala Amaya, Angelica María