Modelo de costos y gastos para la consolidación del grupo Club Ilar de Colombia
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Date
2024-12-13
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Corporación Universitaria Minuto de Dios - UNIMINUTO
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Thesis
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Algunas compañías y negocios de hoy en día, no ven la necesidad de llevar una contabilidad donde se reconozca su liquidez y rentabilidad, por el simple hecho de no identificar entre un costos y un gastos para determinado bien o servicio; en una empresa para una adecuada planeación y toma de decisiones que les ayuden a mitigar la falta de efectivo; por esta razón y destacando la importancia que tienen las compañías en especial el Grupo Club Ilar de Colombia, se tiene por objetivo proponer un modelo de costos y gastos para consolidar la información de toda la compañía; identificando diferentes estructuras de costos y gastos. El enfoque metodológico de esta investigación es mixto, con métodos cuantitativos y cualitativos, dentro de los hallazgos encontrados y de acuerdo a la recolección de datos se debe buscar una estructura financiera con políticas que logren minimizar el riesgo de tener una información contable errónea, mejorando así una rentabilidad más clara y sostenible. Por otro lado se concluye que poniendo en práctica las recomendaciones dadas en esta investigación el Grupo lograra clasificar sus costos y gastos de una manera más adecuada, viendo un panorama positivo en el área financiera y contable, llevando acciones encaminadas a los mejoramientos de los procesos y que se optimicen los recursos dando garantías a sus empleados y clientes, y así mismo realizar propuestas con márgenes muy cercanos a la realidad del grupo y le permita identificar su punto de equilibrio.
Some companies and businesses today do not see the need to keep accounting where their liquidity and profitability are recognized, for the simple fact of not identifying between costs and expenses for a certain good or service; in a company for adequate planning and decision making that helps them mitigate the lack of cash; For this reason and highlighting the importance of companies, especially the Club Ilar Group of Colombia, the objective is to propose a cost and expense model to consolidate the information of the entire company; identifying different cost and expense structures. The methodological approach of this research is mixed, with quantitative and qualitative methods, within the findings found and according to the data collection, a financial structure must be sought with policies that manage to minimize the risk of having erroneous accounting information, thus improving clearer and more sustainable profitability. On the other hand, it is concluded that by putting into practice the recommendations given in this research, the Group will be able to classify its costs and expenses in a more appropriate way, seeing a positive outlook in the financial and accounting area, taking actions aimed at improving processes and that resources are optimized by giving guarantees to its employees and clients, and also make proposals with margins very close to the reality of the group and allow it to identify its point of balance.
Some companies and businesses today do not see the need to keep accounting where their liquidity and profitability are recognized, for the simple fact of not identifying between costs and expenses for a certain good or service; in a company for adequate planning and decision making that helps them mitigate the lack of cash; For this reason and highlighting the importance of companies, especially the Club Ilar Group of Colombia, the objective is to propose a cost and expense model to consolidate the information of the entire company; identifying different cost and expense structures. The methodological approach of this research is mixed, with quantitative and qualitative methods, within the findings found and according to the data collection, a financial structure must be sought with policies that manage to minimize the risk of having erroneous accounting information, thus improving clearer and more sustainable profitability. On the other hand, it is concluded that by putting into practice the recommendations given in this research, the Group will be able to classify its costs and expenses in a more appropriate way, seeing a positive outlook in the financial and accounting area, taking actions aimed at improving processes and that resources are optimized by giving guarantees to its employees and clients, and also make proposals with margins very close to the reality of the group and allow it to identify its point of balance.
Description
Proponer un modelo de costos y gastos para la consolidación del grupo Club Ilar de Colombia.
Keywords
Cost model, expense model, financial management, Modelo de costos, modelo de gastos, gerencia financiera