Beneficios de la adecuada implementación de las AIU (Administración, Imprevistos y Utilidad) en la entidad Grupo Empresarial PINTUCOM S.A.S - BIC ubicada en la ciudad de Medellin
Corporación Universitaria Minuto de Dios - UNIMINUTO
Los costos y gastos empresariales siempre deben estar alineados con la estabilidad financiera de una empresa. Así mismo, mantener la estabilidad financiera es un verdadero desafío al que se enfrentan todos los días los empresarios. No importa la etapa en la que se encuentre una empresa, desde la etapa inicial hasta la expansión y el crecimiento, la estructura de costos debe ser su brújula financiera, guiándose a través de ella para evitar caer en el desbalance de las finanzas empresariales. De acuerdo con lo anterior, las empresas que se dedican específicamente a aquella serie de servicios que se prestan, y que para poderlos ejecutar requieren recursos; En este caso, Influyen las AIU (administración, imprevistos y utilidad) las cuales se encargan de excluir de cualquier base aquel porcentaje que no le corresponde a la persona que está prestando el servicio. Servicios tales como aseo, vigilancia, obras civiles y demás. Entonces, solamente se toma como base para calcular por ejemplo el impuesto a las ventas, lo que le compete o lo que le correspondería a la persona que está prestando el servicio. Allí, es donde se evalúan los gastos de administración, es decir todo lo que utiliza la persona para desarrollar las actividades propias contratadas, la utilidad que esencialmente es lo que al final le va a quedar a la empresa y la partida de imprevistos, que son aquellos recursos que se entregan a las personas con el ánimo de que ellos tomen en caso eventual de que sucediese una situación no considerada, que puedan disponer de estos recursos. Sino se llegan a dar estos tres elementos, se 11 da por entendido que esta es la parte que le corresponde a ellos y por lo tanto estaría gravada con el impuesto a las ventas. El presente proyecto de grado, pretende realizar un análisis de los beneficios de la adecuada implementación de las AIU (administración, imprevistos y utilidad) en la entidad GRUPO EMPRESARIAL PINTUCOM S.A.S - BIC ubicada en la ciudad de Medellin y la cual se dedica a prestar servicios de terminación y acabado de obras civiles (actividades especializadas complementarias a las obras civiles). Lo anterior, teniendo en cuenta que las AIU al final del ejercicio administrativo y financiero tienen una gran incidencia en el impuesto sobre las ventas.
Business costs and expenses should always be aligned with the financial stability of a company. Likewise, maintaining financial stability is a real challenge that entrepreneurs face every day. No matter what stage a company is in, from the initial stage to expansion and growth, the cost structure must be its financial compass, guiding itself through it to avoid falling into the imbalance of business finances. In accordance with the above, companies that are specifically dedicated to that series of services that are provided, and that require resources to be able to execute them; In this case, the AIU (administration, unforeseen and utility) influences, which are responsible for excluding from any base that percentage that does not correspond to the person who is providing the service. Services such as cleaning, security, civil works and others. So, it is only taken as a basis to calculate, for example, the sales tax, which is the responsibility or what would correspond to the person who is providing the service. There, is where the administration expenses are evaluated, that is, everything that the person uses to carry out the contracted activities, the profit, which is essentially what the company will end up with, and the item of unforeseen events, which are those resources that are given to people with the intention that they take them in the event that an unconsidered situation occurs, that they can 13 have these resources at their disposal. If these three elements are not met, it is understood that this is the part that corresponds to them and therefore would be taxed with sales tax. This degree project aims to carry out an analysis of the benefits of the adequate implementation of the AIU (administration, unforeseen events and utility) in the entity GRUPO EMPRESARIAL PINTUCOM S.A.S - BIC located in the city of Medellin and which is dedicated to providing services completion and finishing of civil works. The above, taking into account that the AIU at the end of the administrative and financial year have a great impact on the sales tax.
Business costs and expenses should always be aligned with the financial stability of a company. Likewise, maintaining financial stability is a real challenge that entrepreneurs face every day. No matter what stage a company is in, from the initial stage to expansion and growth, the cost structure must be its financial compass, guiding itself through it to avoid falling into the imbalance of business finances. In accordance with the above, companies that are specifically dedicated to that series of services that are provided, and that require resources to be able to execute them; In this case, the AIU (administration, unforeseen and utility) influences, which are responsible for excluding from any base that percentage that does not correspond to the person who is providing the service. Services such as cleaning, security, civil works and others. So, it is only taken as a basis to calculate, for example, the sales tax, which is the responsibility or what would correspond to the person who is providing the service. There, is where the administration expenses are evaluated, that is, everything that the person uses to carry out the contracted activities, the profit, which is essentially what the company will end up with, and the item of unforeseen events, which are those resources that are given to people with the intention that they take them in the event that an unconsidered situation occurs, that they can 13 have these resources at their disposal. If these three elements are not met, it is understood that this is the part that corresponds to them and therefore would be taxed with sales tax. This degree project aims to carry out an analysis of the benefits of the adequate implementation of the AIU (administration, unforeseen events and utility) in the entity GRUPO EMPRESARIAL PINTUCOM S.A.S - BIC located in the city of Medellin and which is dedicated to providing services completion and finishing of civil works. The above, taking into account that the AIU at the end of the administrative and financial year have a great impact on the sales tax.
Evaluar los beneficios de la Adecuada Implementación De Las AIU (Administración, Imprevistos Y Utilidad) en cuanto a su contribución en la gestión de proyectos, optimización de recursos y mejora de resultados financieros en el GRUPO EMPRESARIAL PINTUCOM S.A.S - BIC Ubicado en la ciudad de Medellín Antioquia.
LAW/JURISPRUDENCE::Public law::Administrative law, Analysis, Benefits, Unforeseen, Utility
Valencia Cañas J. y Rojas Lopez L, M. (2024). Beneficios de la adecuada implementación de las AIU (Administración, Imprevistos y Utilidad) en la entidad Grupo Empresarial PINTUCOM S.A.S - BIC ubicada en la ciudad de Medellín [Monografía, Corporación Universitaria Minuto de Dios - UNIMINUTO]. Repositorio UNIMINUTO.