Browsing by Author "Velandia Sanabria, Freddy Sebastián"
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Item Celeridad y auditorías, una conexión necesaria para la eficiencia fiscal en las entidades públicas del departamento del choco(Universidad Antonio Nariño) Quinto Mosquera, Yelison; Moreno Ibarguen, Saidy Yorleny; Velandia Sanabria, Freddy SebastiánThe principle of celerity is a guiding principle in everything that has to do with the administrative branch, so its observance must be respected in all its areas and given in a timely manner in each case, otherwise, it is likely that an administrative proceeding against whoever fails at the beginning, whether it is a judicial operator acting in the administrative jurisdiction or an official of the branch itself. Audits, on the other hand, are generally processes that seek to verify the guidelines and guarantee the concurrence of the requirements and formalities that the law requires in the performance of the activities of a given institution. On the other hand, when we talk about fiscal management we are focusing on the activity that focuses on monitoring the management of money belonging to the nationItem Estudio de viabilidad de expansión de la empresa la Llanerita de la ciudad de Villavicencio(Universidad Antonio Nariño) Barrera Pardo, María Lisbeth; Serrato Gutíerrez, Harold Andrés; Velandia Sanabria, Freddy SebastiánThe non-experimental descriptive study, under qualitative paradigm, whose study area includes the accounting process and financial, organizational, legal and commercial of the company La Llanerita. The review carried out in the company revealed that it did not keep any type of accounting record, it was not legally registered. As a result, the organizational structure was carried out, the necessary steps for its formal constitution as a Simplified Stock Company were made clear, the budgets for costs, expenses and income, cash flow, initial balance and profit and loss statement were prepared. The financial indicators applied showed that the project is financially viable. Finding as a limitation the lack of information, which could be reconstructed thanks to documentation that was on file (purchase invoices, sales, expenses, utility bills, etc.).Item Estudio De Viabilidad Para La Producción Y Comercialización De Bolsos Ecológicos A Base De Yute “Producto Molan”(Universidad Antonio Nariño) Rodríguez Hincapié, Cristian Camilo; Pulga Leguizamón, Angie Paola; Velandia Sanabria, Freddy SebastiánIn principle, the of this monograph is to carry out the feasibility study of the new line of MOLAN products from the Fahyol company, which seeks to satisfy the needs and tastes of people, will be carried out through a financial and market study. at the national level, which is expected in a first stage to be commercialized in the local market (Bogotá D.C), as a second stage to achieve regional expansion (Colombia) and in a final stage the export of this product worldwide. All of the above, based on the excellent quality of the product and the novelty in the manufacturing material, since in its production process the JUTE-based fabric is used as the main material; since it is a 100% biodegradable and recyclable textile, therefore, harmless to the environment (United Nations Organization for Food and Agriculture, 2022)Item Importancia del reconocimiento de los activos biológicos en los estados financieros(Universidad Antonio Nariño) Niebles Mora, Deybi Alonso; Velandia Sanabria, Freddy SebastiánThe purpose of this article is to explain the importance of recognizing biological assets in financial statements. Biological assets play a significant role in the Colombian economy and in the financial sphere of companies operating in the country. These assets, which include plantations, livestock, crops, and renewable natural resources, are of strategic importance to various sectors, including agriculture, livestock, and the forestry industry. In order to guarantee the transparency and comparability of the financial statements of Colombian companies with international standards, the International Financial Reporting Standards (IFRS) are applied, adopted by Colombia through Decree 2784 of 2012. These standards provide specific guidelines for the recognition, measurement, presentation, and disclosure of biological assets.