Impacto de la contabilidad electrónica en las empresas pyme dedicadas a la producción y venta de comidas rápidas en Villeta Cundinamarca
No Thumbnail Available
Date
2023-07-05
Authors
Vanegas Arévalo, Diana Marcela
Advisors
Palacios Bohórquez, Astrid Lizeth
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
En Colombia, el 35% del Producto Interno Bruto es aportado por las pequeñas y
medianas empresas del país, su desarrollo ha impulsado el crecimiento económico
generando el 70% del empleo en Colombia; sin embargo, el mundo hoy incita al uso de
recursos tecnológicos para la toma de decisiones, con las cuales el gobierno y las empresas
logran obtener información tributaria y contable de modo confiable, oportuno y seguro.
Esta investigación tiene como finalidad determinar las principales consecuencias de
carácter contable y tributario que se generaría con la contabilidad electrónica a los
pequeños empresarios de Comidas Rápidas en Villeta Cundinamarca.
La metodología empleada es cualitativa y consta de la aplicación de entrevistas,
investigación documental y un complemento de datos estadísticos que permitan dar
alternativas de solución a las pymes del sector de servicios (comidas rápidas) en la
implementación de la contabilidad electrónica con el fin de optimizar procesos logísticos y
contables, conocer integralmente el funcionamiento de su negocio, implementar mejores
prácticas en el control interno, visualizar y proyectar a mediano y largo plazo, con el
respaldo de una información real, eficiente y útil.
In Colombia, 35% of the Gross Domestic Product is contributed by small and medium-sized companies in the country, its development has boosted economic growth, generating 70% of employment in Colombia; however, the world today encourages the use of technological resources for decision-making, with which the government and companies manage to obtain tax and accounting information in a reliable, timely and secure manner. The purpose of this research is to determine the main accounting and tax consequences that would be generated with electronic accounting for small fast-food entrepreneurs in Villeta Cundinamarca. The methodology used is qualitative and consists of the application of interviews, documentary research and a complement of statistical data that allow providing alternative solutions to SMEs in the service sector (fast food) in the implementation of electronic accounting in order to optimize logistic and accounting processes, fully understand the operation of your business, implement best practices in internal control, visualize and project in the medium and long term, with the support of real, efficient and useful information.
In Colombia, 35% of the Gross Domestic Product is contributed by small and medium-sized companies in the country, its development has boosted economic growth, generating 70% of employment in Colombia; however, the world today encourages the use of technological resources for decision-making, with which the government and companies manage to obtain tax and accounting information in a reliable, timely and secure manner. The purpose of this research is to determine the main accounting and tax consequences that would be generated with electronic accounting for small fast-food entrepreneurs in Villeta Cundinamarca. The methodology used is qualitative and consists of the application of interviews, documentary research and a complement of statistical data that allow providing alternative solutions to SMEs in the service sector (fast food) in the implementation of electronic accounting in order to optimize logistic and accounting processes, fully understand the operation of your business, implement best practices in internal control, visualize and project in the medium and long term, with the support of real, efficient and useful information.
Description
Evaluar los principales impactos de carácter contable y tributario que se generaría con
la implementación de la contabilidad electrónica en las empresas pyme de Comidas
Rápidas en Villeta Cundinamarca.
Keywords
Control interno, Contabilidad electrónica, Empresas, Reconocimiento económico