Maestría en Gerencia financiera y tributaria
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Item La inteligencia de negocios para el incremento del valor económico agregado en la empresa JB y RB SAS(Universidad Antonio Nariño) Alvarado Díaz, Danilo; Quiroga Valdéz, Dennis Jhoanna; Montalvo Rodríguez, Juan CarlosThis study seeks to implement business intelligence at JB Y RB SAS to enhance its economic value added, employing a business case approach on the company. The methodology encompassed both quantitative and qualitative analysis of the sales structure and credit processes, leveraging tools like Power BI to craft reports that enhance decisionmaking. The findings suggest a significant improvement in operational efficiency and more informed decision-making, implying a positive impact on the company's economicItem Diseño de la planificación financiera en tiempos de crisis: un caso de estudio de la empresa Modaconfex Y.R. S.A.S. del sector manufacturero de San Andrés Islas(Universidad Antonio Nariño) Figueroa Sarmiento, Astrid Cecilia; Velandia Sanabria, Richard YesidThe recent economic crises in which the island region has found itself make it necessary to evaluate the dependence of income of this territory on the number of tourists on the islands. Thus, the objective of designing financial planning in a company in the manufacturing sector, to make visible how financial management is a tool for sustainable economic growth in times of crisis in the Archipelago Department. Therefore, a case study was developed in Modaconfex Y.R.S.A.S.Item Elaboración de un modelo de control de EYEF para las pymes de la ciudad de Bogotá D.C desde el análisis de la auditoria forense(Universidad Antonio Nariño) Luna Pertuz, Jeider Alexander; Velandia Sanabria, Richard YesidIn Colombia, PYMES have become the main foundation of the country's economic growth, it is estimated that they generate more than 80% of employment, 90% of the national productive sector and contribute 32% of the gross domestic product (DANE, 2019). In this sense, the International Labor Organization (ILO, 2019) indicates that in all countries where they are present, SMEs not only create jobs, but also act as engines of economic growth and social developmentItem La desigualdad en Colombia durante las dos últimas reformas tributarias. Periodos fiscales entre 2019 y 2023(Universidad Antonio Nariño) Mena Hinestroza, Mayra Nathalia; Orjuela Cañon, Diana Rocio; Malpica Zapata, William AlexanderThe main purpose is to analyze and clarify the interrelationship between the tax structure and socioeconomic disparity in Colombia during the fiscal period from 2019 to 2023. This analysis is based on a holistic approach that integrates the exhaustive review of specialized literature and the use of estimation techniques.Item Sistema de control del riesgo del lavado de activos y financiación del terrorismo para el mejoramiento del desempeño financiero de la organización Rafael Antonio Salamanca con nombre comercial Depósito de Drogas Boyacá - DDB(Universidad Antonio Nariño) Cantor Galindo, Martha Inés; Tachy Vanesa, Ramos López; Fuentes Vaca, Jasblehydy ArjenysThis research work arises with the purpose of generating a strategy to contribute to the mitigation of the financial risk detected in Depósito de Drogas Boyacá through the design of a system to control the risk of money laundering and terrorist financing through a proposal that contributes to the improvement of the financial performance of Depósito de Drogas Boyacá -DDB.Item Propuesta para implementar un departamento centralizado de cartera en la Secretaría Distrital de Movilidad – SDM de la ciudad de Bogotá D.C., que permita administrar el registro, control, cobro y recaudo por concepto de comparendos por multas de tránsito y facilidades de pago para mejorar la administración y recaudo de los recursos provenientes de estos rubros para generar mayor y mejor inversión en el Distrito Capital(Universidad Antonio Nariño) Chararí Valbuena, Rafael David; N/AThe District Mobility Secretariat of Bogotá D.C. is the entity in charge of being the head of the mobility sector in the city, which is why, among other issues, it is in charge of imposing and collecting fines for traffic violations. Its collection work has not been very successful, since as evidenced by the Bogotá Comptroller's Office, the Bogotá Council, among other interested parties, the District's income from this account does not represent more than 19% of the existing and concurrent portfolio.Item Impacto Financiero Reforma Tributaria Ley 1819 De 2016 Del Sector Cooperativo De Pamplona(Universidad Antonio Nariño) Cañas Jamies, Julia Teresa; Pinochet, GiselleThe new tax reform affects the tax regime, especially where all cooperatives and other non-profit entities are classified. The cooperatives had been making social investments from the annual surplus, which is intended to support formal education in the construction of classrooms, provision of school and restaurant furniture, and other social welfare activities for schools and colleges in places forgotten by the government.Item Productos de enseñanza - aprendizaje que promuevan las habilidades financieras hacia el ahorro, la inversión y la financiación de las personas que habitan en la Población de Rio Negro, Antioquia.(Universidad Antonio Nariño) Jaimes Peláez, Jennifer; Martínez Rodríguez, Luis AlejandroThis research shows the development of the state of the art and theoretical framework, the basis for an easy understanding of why this work was elaborated. The design of a teachinglearning booklet that promotes financial skills towards saving, investment and financing of people living in the town of Rio Negro, Antioquia is delivered.Item Análisis de riesgo financiero de la empresa grupo energía bogotá (geb) frente a sus principales competidores(Universidad Antonio Nariño) Moros De Zanetti, Graciela; Fuentes Quintero, Jenny AlexandraThe objective of this work is to analyze the financial risk to which the company “Grupo Energía Bogotá (GEB)” is exposed to, compared to its main competitors in the electricity transmission market in Colombia. For this, the mixed method and the type of descriptive - explanatory research Análisis de riesgo financiero de la empresa Grupo Energía Bogotá (GEB) 8 were selected; the tools used to achieve the proposed objectives were the comparative financial analysis of the company under study and its main competitors, through the calculation of liquidity, indebtedness and profitability indicators.Item Implicaciones tributarias para empresas industriales y comerciales del estado y sociedades de economía mixta, por la aplicación de la acción beps cuatro(Universidad Antonio Nariño) Jimenez Pamplona, Diana Patricia; John Faber, Calle Hurttado; Martinez R, Luis AlejandroThe topic of study is mainly due to the field of tax legislation and specifically oriented to issues of international taxation, avoidance and abuse in tax matters, supported by BEPS actions, issued by the OECD; Therefore, it corresponds to a work based on theories or disciplines from the field of economics and tax and financial legislation, the study of which will allow establishing the financial and tax effects that the application of the BEPS four action will produce in industrial and commercial companies of the State. and multinational mixed economy companies, since the approval of the tax reform Law 1819 of 2016.Item Análisis de costos de producción y precios de venta de la empresa Panelcafé(Universidad Antonio Nariño) Giraldo Montoya, Claudia; Arboleda Betancur, Guillermo; Fuentes Quintero, Jenny AlexandraThe present work corresponds to the development of an applied case that consists of the accomplishment of a "Study of the viability of costs and prices of sale in the production of the company Panelcafé". Panelcafé is the name of the initiative of two brothers: Mauricio and Ricardo Marín Vargas who started around 2004 with a business idea: Panela Mixes with Coffee.Item Diagnóstico de la Implementación de las Normas Internacionales de Aseguramiento de la Información, en los Grupos de Aplicación en la Ciudad de Bogotá(Universidad Antonio Nariño) Durán Morantes, Alfredo; Moran Mera, HermesFor the last two decades, the accelerated pace that has been developing the international economy, has boosted collaterally a transformation under the conditions of negotiation between the economic entities of different countries, has blurred geographical boundaries and force the participants of globalized markets to seek homogenization of the language with which they communicate.Item Desarrollando habilidades financieras en estudiantes vulnerables de Soacha: Estrategias académicas efectivas(Universidad Antonio Nariño) Villamil Escobar, Leslie Carolina; Malpica Zapata, William AlexanderThe objective of this research was to design, implement and evaluate effective pedagogical strategies for the development of financial skills in vulnerable students in Comuna IV of Soacha. A mixed approach was used that combined the review of school records, consultation with teachers and school administrators, and the application of student surveys.Item Efectos En La Presentación De Informes Financieros, Con La Aplicación Del “Catálogo De Clasificación Presupuestal Ccpet” En El Municipio De Cogua Del Departamento De Cundinamarca.(Universidad Antonio Nariño) Guevara Osorio, Tatiana Katherine; Fuentes Vaca, Jasblehydy ArjenysBelow is the degree work in which an analysis is made of the financial reports presented by the Municipality of Cogua (Cundinamarca) in the platform called CHIP of the General Accounting Office of the Nation, in the years 2020 and 2021, in order to to compare the management qualifications granted by the National Planning Department - DNP, in the Measurement of Municipal Performance before and after the implementation of the Budget Classification Catalog for Territorial Entities - CCPET.Item Análisis de la Educación Financiera y Tributaria En Programas de Educación Superior Colombiano: Formación para Estudiantes de Derecho en la Universidad Antonio Nariño(Universidad Antonio Nariño) García Panqueva, Yesica Alexandra; Fuentes Vaca, Jasblehydy ArjenysIn this research, the importance of financial planning and tax obligations is projected in the undergraduate Law students of the Antonio Nariño University, Bogotá campus, it has 70 enrolled students, made up of 58% women and 41% men. applied a survey using the Google Forms tool to 54 of these students, with which the effects of financial illiteracy are analyzed, which highlights that the campaigns and material created by the entities that promote this information are not effective; Also to recognize the academic environment, the relationship between the law program contents and financial planning was analyzed, but since no subject is directly related to the subject, a didactic primer and a talk on the importance of Colombian financial and tax planning were created. , with a reflection on its importance.Item Diseño de una propuesta financiera en la propiedad horizontal, como mecanismo de control, medición, seguimiento y creación de valor, en Ciudad verde - Soacha(Universidad Antonio Nariño) Acosta Moreno, Angela Yurani; Perdomo Alvarado, Maria Andrea; Fuentes Vaca, Jasblehydy ArjenysThe lack of strategic planning as a mechanism of organizational management leads to poor operational, administrative and financial practices; the project presented below aims to design a financial planning model for the Manzanilla, Pomarrosa and Begonia coownerships located in Ciudad Verde - Soacha; The methodology applied is based on a descriptive research with a mixed approach where a survey was applied to the administrators of these complexes where the strategic management, accounting and financial management and traceability and service were evaluated; the results indicated deficiencies in the processes in charge and a lack of planning of the activities; it is concluded that the management based on the design of budgets to measure the financial performance according to the goals set is a basic component of a good financial planItem Análisis de la sostenibilidad financiera de los Establecimientos Públicos del Departamento de Antioquia y del Distrito Especial de Medellín entre 2021 – 2022, casos Instituto Departamental de Deportes de Antioquia – INDEPORTES Antioquia e Instituto de Deportes y Recreación de Medellín - INDER Medellín(Universidad Antonio Nariño) Armenta Daza, Armando Rafael; López Arboleda, Ramiro; Fuentes Vaca, Jasblehydy ArjenysThis investigation seeks to determine if the public establishments INDEPORTES Antioquia and INDER Medellín are financially self-sustaining, in order to identify strengths and weaknesses in their financial management, which allow establishing if these entities present sources of resources to develop their missionary objective in the short, medium and long term, in a financial environment without major uncertainties.Item Estrategias para el mejoramiento del EBITDA en la organización Resuelve Tu Deuda por el retiro de clientes de programas corporativos(Universidad Antonio Nariño) Silva Rueda, Felipe; Agudelo Bedoya, Jhon Alexander; Malpica Zapata, William AlexanderThe problem of default on consumer credit is latent mainly because of the overindebtedness of consumers due to their lack of financial education. Resuelve Tu Deuda is presented as the solution through a savings program and direct negotiation with creditors. However, many clients withdraw from the program due to their inability to save. From this arises the need to implement useful client retention strategies, as well as the development of a company's operational efficiency based on uniform communication along with the necessary tools to carry out a successful program.Item Propuesta modelo de gestión para la producción de la empresa Condimar S.A(Universidad Antonio Nariño) Valderrama Jiménez, Diana Cateryne; Fonseca Barrios, Nubia Esther; Malpica Zapata, William AlexanderThis research paper aims to evaluate the current production system of Condimar S.A. company based on a mixed-method research model to achieve a better comprehension of the problem proposed in the study; thus, workshops are executed with the software developing personnel, and news formats are implemented, allowing better production control. Meanwhile, the outcomes will show a decrease in the reprocessing incidents presented inside the company.Item Planeación Tributaria en las Micro y Pequeñas Empresas en la Localidad de Chapinero: Diagnóstico en un Escenario Pospandemia(Universidad Antonio Nariño) Nieto González, Yorelis Janeth; Malpica Zapata, William AlexanderThe research developed was aimed at identifying the aspects that characterize tax planning in micro and small businesses in the Chapinero locality in the city of Bogotá, within the framework of taking advantage of the benefits and tax relief that Colombian legislation offers to taxpayers. , with advance payment or within the tax schedule established for compliance with tax obligations. The study was oriented under the mixed research method, based on the non-experimental descriptive design, applying a survey to 100 businessmen to obtain the information.