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Item Presupuesto Operativo Como Herramienta De Planificación Y Control En Kaos Café Bar(Universidad Antonio Nariño) Villegas Segura, Oscar Ivan; Perdomo, Luis Gerardo; Cortés Lemus, Martha Yaneth; Vargas, John MauricioThis article proposes to demonstrate an operating budget in Kaos Café bar, which has as a general objective to establish an operational budget model, in order to improve operational control, as a general objective to propose an operating budget model of the Kaos café company, with The purpose of obtaining a planning and control tool, as specific objectives, is to analyze the financial situation of the company for the years 2022 and 2023 and propose an operating budget for the period 2024. Methodologically, it was oriented towards a descriptive analytical research which helps to perform an analysis of sales behavior, direct costs, indirect costs, administrative expenses and prevent considerable losses in time. It should be noted that the operating budget is based on organized information, which leads to guidance, planning and control, in a timely manner that supports the entity in the effectiveness and execution of future expenses, helping to make decisions.Item Presupuesto Participativo, Herramienta de Deliberación y Construcción de Acuerdos entre el Estado Colombiano y la Sociedad Civil(Universidad Antonio Nariño) Saraza Cedeño, Malka Yasira; Valbuena, Jaime; Vargas, Mauricio; Cortés Lemus, Martha YanethParticipatory budgeting as a democratic activity in which authorities and citizens define how and in what to invest local government resources is based on the citizen's right to participate actively and responsibly in decision-making regarding distribution. Of said resources. This mechanism began in Colombia during the decade of the eighties under the premise of serving as a strengthener of democracy in the country, under Law 1757 of 2015, which contemplates in its articles 90 to 93, the provisions concerning the issue and establishes the framework of its agreements for its application in accordance with the Territorial Development and Territorial Planning Plan (PD and OT) based on the local reality, based on the political constitutional exercise of Colombia, through the implementation of two models, the first of rationalization of political decisions and the second of strategic or conversational action. In addition to this, its construction process defines the establishment of political. objectives, the definition of economic resources, the technical team, the actors and alliances and the participation model as steps for its structuring and materialization.Item Presupuesto contable, las ventajas y desventajas en su elaboración e implementación en las diferentes organizaciones privadas(Universidad Antonio Nariño) Carreño Díaz, Andrea Valentina; Valbuena, Jaime Enrique; Palomo, Catalina; Tole, Luisa FernandaThe purpose of this article is to provide knowledge about what the accounting budget is, and to analyze, from the theory of relativity, the advantages and disadvantages in the development of this valuable and useful tool for the projection and control of business resources; To achieve the objective, the theoretical descriptive documentary methodology was used; The bibliographic design was established by consulting various sources from which pertinent and relevant information on the topic was collected, whose analysis allowed us to establish that the disadvantages or limitations of the accounting budget were known; does not mean that it does not work, on the contrary, they must be observed as strategic points to improve and strengthen its useful function, which requires being prepared, executed and monitored in each of its components and times by qualified personnel, since this entails to corrective implementation, when its readjustment is necessary, in this way, the efficient performance of the accounting budget can be ensured to comply with the purposes, goals, and policies established by the same private organization.Item Impacto del sistema tributario actual sobre la pequeña minería en Sogamoso, Boyacá(Universidad Antonio Nariño) Rodriguez Trujillo, Juan David; Piraquive, Antonio MariaCoal mining has gone through several phases, where the government in the last decade gave incentives to these practices so that families that depended on this activity had a means to survive, with the change of government and new policies the miners have obtained for returning to illegality mostly due to the increase in taxes without compensation from the government, such as access to decent roads and so on.Item Mercado bursátil en Colombia(Universidad Antonio Nariño) Tibaduiza Zapata, Julian Guillermo; Garcia, Francisco JavierThe Colombian stock market has evolved over time, offering new investment opportunities for legal entities and individuals. However, challenges such as lack of knowledge and distrust persist, limiting the active participation of Colombians. The objective of this paper is to analyze the advantages of the stock and foreign exchange market in Colombia, focusing on individuals and legal entities.Item Revisoría fiscal en temas de corrupción(Universidad Antonio Nariño) Pinto Pérez, Angela Viviana; Celis Parra, Ricardo EliasA financial crime or fraud can be conceived as the distortion of financial information in order to cause harm or harm to third parties who have contact with it. (EAFIT University, 2023). Colombia has experienced different cases of embezzlement or financial crimes in recent years, one of the most important has been the case of Saludcoop EPS, which at the time, was one of the most powerful entities in the country, classified as one of the 20 largest companies in Colombia. However, the entity made bad economic decisions, which is why it committed a financial embezzlement, which is still affecting the Colombian economy today. Through this document, different factors will be analyzed, such as the reasons why Saludcoop had to be intervened by Colombian control entities and the consequences that their decisions generated in the health system of the country.Item Sistema de facturación electrónica y el impacto que esto tiene en las pequeñas y medianas empresas en sus procesos tecnológicos y mano de obra(Universidad Antonio Nariño) Angarita Bedoya, Angélica Tatiana; Higuera Botia, NidiaThis article is built in order to provide clarity regarding the implementation of electronic invoicing systems in Colombia, covering and specifying the processes of which this system is composed, starting because there are several fiscal documents that have been implemented with This mechanism for issuing digital information sent to the DIAN Directorate of National Taxes and Customs, it is common among people to believe that only electronic invoicing exists.Item Importancia de una auditoria basada en riesgos(Universidad Antonio Nariño) Sandoval Pérez, Leidy Johana; Celis Parra, Ricardo EliasThe research was based on reviewing different articles and repositories, in order to understand the incidence of opting for a risk-based audit for optimal and more efficient decision-making, thus being able to know its advantages, giving tools to the administration to prevent possible Critical points that may arise by not detecting significant risks that threaten the stability of the business in time.Item Análisis de las sanciones que cometen los contadores públicos en el marco de su desarrollo como ejercicio profesional(Universidad Antonio Nariño) Guio Morales, Erika Paola; Patiño Suárez, Ginna MarcelaThis research work is a descriptive analysis of the behavior of Certified Public Accountants accredited by the Central Board of Accountants during the last three years, The main objective of the research is to analyze the reasons why the Central Board of Accountants performs sanctions to accounting professionals and describes infractions in which are frequently incurred.Item Impacto en las instituciones prestadoras de salud (IPS) privadas frente al impago de cartera por parte de las entidades promotoras de salud (EPS).(Universidad Antonio Nariño) Vargas Eslava, Gloria Cecilia; Celis Parra, Ricardo EliasHealth in Colombia has experienced several changes over the years; Recounting its history, it begins with the Social Security security system in 1946, the current system that Colombians have with Law 100 of 1993, and more recently the proposal for health reform in 2023. . In the health system in Colombia currently, there are deficiencies in its service due to economic, social, political and cultural factors, which causes delays and inconveniences when providing the service.Item Plan financiero de la empresa de eventos 1A y su impacto en la recreación en los últimos 5 años(Universidad Antonio Nariño) González Castiblanco, Andrés Javier; Garcia Garcia, Francisco JavierIn every company it is necessary to have a knowledge of the current finances and with it also of its previous finances, with this it is given to denote the financial stability that the company has, it is reached to understand in what current situation is the entity, with it we must also get to make effective and correct decisions for the entity. For this we must have and generate a financial analysis in which allows us to visualize the performance and stability of the company, since with this we can observe if we have any deficit, if we have any difficulty or see if we have good financial management of the company.Item Impacto de la tecnología Blockchain en la auditoría financiera en Colombia(Universidad Antonio Nariño) Bernal Aragón, Angie Jeraldinne; Piraquive, Antonio MariaThis scientific article explores the impact of Blockchain on financial auditing in the industrial sector of the municipality of Duitama Boyacá. The problem of traditional auditing is raised and how this innovative technology can provide solutions to improve transparency, security, effectiveness and efficiency in accounting and financial verification processes in companies. Thus helping the financial audit to have greater control, verification of movements, transactions that are carried out at the desired time and that cannot be easily modified without first being notified to all participants in this security chain, supported of nodes in the network that allows different devices from the same company to be connected, allowing information to be exchanged, performing tasks more quickly and accurately.Item Big data en la contaduría publica desde la ética profesional(Universidad Antonio Nariño) Cachope Ruiz, Mauricio Stevens; Higuera Botia, NidiaBig Data, Technology, Data, Public accounting, Ethics With the emergence of the new tool such as Big Data in different organizations and companies, it has impacted that the practice of public accounting and professional ethics has to move towards changes thanks to technology where the work area is impacted. To benefit, the research that was carried out was to determine the impacts that Big data had on the accounting profession based on ethics.Item La importancia de contar con las normas internacionales de control de calidad NICC 1 en los procesos de revisoría fiscal dentro de las organizaciones(Universidad Antonio Nariño) Latorre Vargas, Maira Alejandra; Celis Parra, Ricardo EliasAs a starting point, it is important to understand international quality control standards from their inception. The International Standards Committee (IASC) was the first precursor that proposed the relevant IASC 1, whose purpose is to establish a quality control system for auditing firms that provide auditing services and reviews of financial statements. The purpose is to get to know the standard through its historical context, highlight its importance, mention in detail its elements, principles and characteristics at international level.Item Avance del sistema de información contable para las iglesias tradicionales en Colombia.(Universidad Antonio Nariño) Tiría Jiménez, Edna Juleidy; Patiño Suárez, Ginna MarcelaIn the following review article, the operation and progress of the current accounting information system of the Catholic Churches in Colombia and Latin America is analyzed, making a historical recognition of the accounting principles and standards accepted in Colombia, the concepts and rules that must be keep accounts with respect to religious affairs and activities.Item Toma de decisiones administrativas y financieras en la producción agrícola familiar en la provincia centro de Boyacá(Universidad Antonio Nariño) Plazas Solano, Yinneth Catalina; Piraquive, Antonio MariaAgricultural families make decisions whether administrative, financial or on cultivation through a complex process involving several elements. First, they gain experience in crops through observation and learning of agricultural techniques passed from generation to generation, which are efficient and adapted to their environment. Agricultural families often use their traditional knowledge, adapted to their local conditions and available resources.Item El cambio de una auditoria tradicional a una auditoria basada en riesgos(Universidad Antonio Nariño) Ochoa Pineda, Bibiana Andrea; Quiroz Patiño, Nelson JavierCompanies will always be exposed to the risks that are accepted, in order to generate great value to it, for this reason it is of great importance that they have an internal control system that is in charge of risks, that helps them control and minimize these. Internal control is based on an Audit at the time of its proper functioning of the different processes of a company, since it is in charge of overseeing and monitoring that everything is carried out and fulfilled in an adequate manner.Item Contabilidad de gestión en las empresas y el proceso de toma de decisiones(Universidad Antonio Nariño) Caina, Johnny; Patiño Suárez, Ginna MarcelaThis work aims to carry out a review of the advances in research during recent years in the area of management accounting and its application to processes management and decision-making, such as the application of tools and systems management have allowed for increased efficiency and competitiveness.Item Diseño del balance Score Card para la empresa del sector de producción y comercialización de alimentos(Universidad Antonio Nariño) Manrique Salamanca, Karen Sofia; Higuera Botia, NidiaThe lack of basic and elementary knowledge within organizations is one of the main factors that are experienced daily and that reflects the negative effect during the future process of the same, this is largely directed at the lack of organization led by management and detaching itself from the other areas that make up the appropriate procedure within the organization, repressing improvement and the search for optimal results in order to generate better profitability and adequate decision making, considering success, positioning and recognition in the market.Item Análisis del comportamiento de las tarifas de impuesto predial unificado a la zona rural del municipio de Zetaquira - Boyacá(Universidad Antonio Nariño) Pulido Arias, Leidy Johana; Villamarin Monroy, Jeffer JuliánOne of the main problems that arise in the property tax is the appraisal of rural properties, which lack an adequate valuation for the productivity of the land, and are real estate properties that are built and generate a higher value. Therefore, the property tax comes from the cadastral appraisal as the taxable base of this tax.