Pregrado Contaduría Pública

URI permanente para esta colecciónhttp://hdl.handle.net/11634/128

Examinar

Mostrando 1 - 20 de 496

Relevancia y modernización de la tesorería en la gestión financiera organizacional: una revisión integrativa de la literatura
(Universidad Santo Tomás, 2026-07-07) Ocasión Fuentes, Luisa Fernanda; Valero Zapata, Gloria Milena; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001360049; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0002516143; https://scholar.google.com/citations?user=vu5gUNYAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0002-6796-3907
This research aims to analyze the current role of the treasury department in organizational financial management, determining its function in resource administration and financial decision-making. To this end, a qualitative approach was developed, utilizing a documentary design and a descriptive scope, based on an integrative literature review of academic, institutional, and corporate sources. The results demonstrated that treasury performs critical functions for liquidity management through procedures such as cash flow control, payment scheduling, and bank reconciliations. Likewise, liquidity risks, fraud, and operational irregularities were identified, which are mitigated through the implementation of internal controls. Finally, a significant modernization of the department was determined, driven by automation, data analytics, and artificial intelligence, thereby strengthening its strategic role and its contribution to financial sustainability.
Análisis comparativo del desempeño fiscal de los municipios del área metropolitana de Bucaramanga durante las vigencias 2023–2024
(Universidad Santo Tomás, 2026-09-01) Navas Zúñiga, Javier Alexis; Carranza Caicedo, José Alejandro; Gelvez Villamizar, Natalia de Jesús; Universidad Santo Tomás
Territorial fiscal performance determines the capacity to finance public expenditure using own-source revenue; however, the Bucaramanga Metropolitan Area (AMB) continues to face challenges regarding the traceability of financial information, outdated property registry data, and regulatory inconsistencies that affect revenue collection and budget execution. A quantitative, descriptive, and analytical approach was adopted, utilizing a census design based on budget execution reports and public financial statements from the four municipalities; this documentary analysis was complemented by the calculation of fiscal performance indicators and an intermunicipal comparative exercise using official sources such as the CHIP system, SECOP II, and local government transparency portals. The results show that the Industry and Commerce Tax, the Unified Property Tax, and the Gasoline Surcharge accounted for an average of 70.9% of municipal tax revenue in 2024, a figure lower than the 81.46% reported by Bonilla for 2019 suggesting a shift in the AMB's tax structure. Two structural weaknesses were also identified: a lag in updating property registry data and non-compliance with the transparency standards established by Law 1712 of 2014. The study concludes that there is a need to promote technical and tax coordination mechanisms among municipal administrations while respecting their legal competencies as well as to update property registry information and implement an integrated fiscal transparency system that fosters voluntary tax compliance.
Percepciones sobre corrupción financiera, ética profesional y responsabilidad del contador público en estudiantes de contaduría pública de la Universidad Santo Tomás, seccional Bucaramanga
(Universidad Santo Tomás, 2026-08-27) Meza Gonzalez, Eminton Alirio; Gelvez Villamizar, Natalia de Jesus; Universidad Santo Tomás
This study aimed to analyze the perceptions of Public Accounting students at Universidad Santo Tomás, Bucaramanga campus, regarding financial corruption, considering the influence of ethical education and the role of public accountants in preventing such practices. A quantitative approach with a descriptive scope and a cross-sectional, non-experimental design was adopted. Data were collected through a structured questionnaire administered to a sample of 38 students selected by non-probability convenience sampling. The findings showed that participants recognize financial corruption as a multidimensional phenomenon and identify professional ethics, transparency, and the responsibility of public accountants as essential elements in its prevention. In addition, most participants assigned a high level of importance to professional ethics and acknowledged the special responsibility of public accountants in safeguarding public trust. The study concludes that ethical education strengthens students' perceptions of financial corruption and promotes attitudes based on integrity, transparency, and the responsible practice of the accounting profession.
Análisis del ciclo de tesorería y optimización del proceso de conciliación bancaria: factores que afectan la confiabilidad de la información contable
(Universidad Santo Tomás) Cuadros Bohorquez, Fabian Daniel; Chía Suarez, María Ana Martina; Universidad Santo Tomás
Bank reconciliation is an essential mechanism of internal control within the treasury, by making it possible to verify the correspondence between accounting records and information reported by financial institutions, strengthening the reliability and reasonableness of the financial information. However, related deficiencies persist in many organizations with the absence of periodic reconciliations, the ccumulation of conciliatory items, errors of registration, omissions, lack of segregation of duties and weaknesses in supervisory processes, increasing the risk of material misstatements and affecting decision-making. The present research aims to determine the incidence of deficiencies in the bank reconciliations on the reasonableness of the financial information of the companies of Bucaramanga during the period 2025. The study is based on the framework of the Standards International Financial Reporting Regulations (IFRS), Law 1314 of 2009, Decree 2420 of 2015 and the COSO internal control model, which highlight the importance of implementing controls that guarantee the transparency, integrity and quality of accounting information.
Prácticas Contables en Colombia para la Gestión Efectiva del Cambio Climático
(Universidad Santo Tomás, 2026-08-20) Rodriguez Estupiñan, Margy Yuliana; Mendoza Torres, Yeredy Anderleth; Chia Suarez, Maria Ana; Universidad Santo Tomás
This research project aims to analyze current accounting practices in Colombia oriented toward the effective management of climate change, within the framework of the research project “Accounting practices in Colombia for the effective management of climate change,” developed by the Public Accounting program of Universidad Santo Tomás, Bucaramanga Section, in alliance with the Association of Faculties and Public Accounting Programs (Asfacop), under the 2024 Asfacop Research Funding Call. Through a documentary and regulatory review of national legislation (Law 1931 of 2018 and Law 2169 of 2021) and the international sustainability standards issued by the International Sustainability Standards Board (IFRS S1 and IFRS S2), the study identifies the main limitations Colombian organizations face in incorporating climate criteria into their accounting systems, including the low adoption of international standards, limited specialized technical training, and insufficient integration of climate indicators into financial statements. As a result, preliminary guidelines are structured to strengthen accounting practices, and the development of a Digital Guide for the Integration of Sustainable Accounting Practices in Colombian Companies is projected, providing practical tools for measuring, recording, disclosing, and managing environmental information to support strategic decision-making regarding climate related risks and opportunities.
El control y análisis de los inventarios de agropunto la finca
(Universidad Santo Tomás, 2026-07-12) Ovalle Salgado, Ronald Andrés; Pardo Zambrano, Carlos Alberto; Flórez Baquero, José Joaquín; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001487860; https://scholar.google.es/citations?hl=es&pli=1&user=-VqCnesAAAAJ; https://orcid.org/0000-0002-6419-1198
Evaluación De La Estructura De Costos Y La Fijación De Precios En Una Empresa De Vidriería
(Universidad Santo Tomás, 2026-07-08) Medina Londoño, Camila; Onofre Molano, María Paula; Triana Lopez, Milton Hernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001528790; https://scholar.google.es/citations?hl=es&user=pm6yjjQAAAAJ; https://orcid.org/0000-0001-6332-0173
This project aims to evaluate the cost structure of Llano Vidrios Glassworks and its relationship to sales pricing, in order to determine its impact on the profitability and financial sustainability of the business. To this end, five standard products that represent the company's main source of income were analyzed: clear glass, single mirrors, decorative mirrors with lighting, etched glass, and single-pane windows with glass. First, the fixed and variable costs associated with the glassworks' main activities were identified and classified, distinguishing between raw materials, direct labor, and manufacturing overhead (MOH), as well as administrative and sales expenses. This exercise revealed the current cost structure and highlighted the significant weight of fixed costs, making production volume and capacity utilization crucial for reducing unit costs. Subsequently, the unit costs per square meter for the five products were calculated, incorporating raw materials, direct labor, and MOH allocated using a rate based on the square meters produced. When comparing these costs with current selling prices, it was found that, although the production cost is relatively similar across the products, the profit margins differ significantly. Products such as simple glass windows and decorative mirrors with lighting have very high operating margins, while clear glass and, especially, etched glass show very low margins. The analysis of the relationship between sales prices, sales volume, and profitability revealed that not all product lines contribute equally to financial sustainability. Products with higher added value and unit prices better dilute administrative and sales expenses and generate significant profit per square meter, in contrast to high-turnover, low-margin products, whose current prices do not adequately reflect the cost and production effort required. Based on these results, adjustments to the pricing policy are proposed, particularly increasing the prices of etched and clear glass, strengthening the marketing of high-value-added products, optimizing the use of installed capacity, and implementing a permanent cost and margin control system. These recommendations aim to improve the company's overall profitability and contribute to its financial sustainability in the medium and long term.
El impacto de las herramientas de analisis de datos en la auditoria financiera en las empresas PYMES de Villavicencio
(Universidad Santo Tomás, 2026-06-04) Triana Lopez, Natalia Andrea; Flórez Baquero, José Joaquín; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001487860; https://scholar.google.es/citations?hl=es&pli=1&user=-VqCnesAAAAJ; https://orcid.org/0000-0002-6419-1198
This research study evaluates the impact of applying data analysis tools to the financial audits of SMEs located in Villavicencio. The research stems from the growing importance of technology in accounting and auditing processes, particularly in a context where organizations are managing ever-increasing volumes of financial information. The study examines how technology and data analysis tools can contribute to greater efficiency, quality, and reliability in financial audits, which can be conducted through more agile, systematic, and accurate processes. It also examines the contribution of these tools to the detection of errors, inconsistencies, and significant financial risks within the entity. To conduct the study, a quantitative approach was employed to determine the respondents’ level of agreement with statements regarding the use of data analysis tools in financial audit procedures, using a Likert-type scale. The results are conclusive in that the majority believe these tools make the auditor’s work easier, improve information management, and contribute to better decision-making within organizations. Finally, the research highlights the importance of SMEs and accounting professionals keeping pace with technological advancements by promoting the use of digital tools that enable them to conduct more efficient audits in line with the current demands of the business environment.
Guía práctica para nuevos pasantes de auditoría elaboración de hojas de trabajo conforme a las normas internacionales de auditoría (NIA)
(Universidad Santo Tomás, 2026-06-04) Nieves Ramírez, Luis Carlos; Gómez Suárez, Lindey Angelica; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://orcid.org/0000-0003-4904-4840
Estudio de viabilidad financiera para un proyecto de inversión en moda sostenible basada en el upcycling en la ciudad de Villavicencio
(Universidad Santo Tomás, 2026-06-11) Conta Hernandez , Cristhian Camilo; Delgado Cohecha, Arlis Daniela; Florez Baquero, Jose Joaquin; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001487860; https://scholar.google.es/citations?hl=es&pli=1&user=-VqCnesAAAAJ; https://orcid.org/0000-0002-6419-1198
This research work aims to evaluate the financial viability for the implementation of a business model dedicated to textile upcycling in the city of Villavicencio (Meta), in order to determine its profitability and sustainability in the local market under a circular economy approach. The initiative arises as a response to the negative environmental impact of the fashion industry, considered one of the activities with the greatest impact on greenhouse gas emissions, as well as the growing interest of consumers in exclusive and environmentally responsible products. To fulfill this purpose, several specific objectives were proposed: In developing the first objective, an analysis of the environment and the local market was conducted, considering macroeconomic, sectoral, and competitive variables, where the results show a significant opportunity in the sustainable fashion industry in Villavicencio, driven by institutional support for these ventures and a culture increasingly oriented towards conscious consumption. However, risks associated with competition were also identified, against which strategies focused on differentiation, strengthening advertising, and design and quality were proposed. Regarding the second objective, the technical and operational resources necessary for launching the business were determined. Based on a cost and price analysis, unit costs and the retail price were defined. This allowed calculating the required investment and estimating the resources needed to guarantee operations during the first year of operation. As for the third objective, market segmentation was performed, identifying young people between 18 and 34 years old who value garment customization and show concern for environmental care as the target audience. Through Porter's five forces analysis, it was concluded that, although the textile sector presents high competition, there is an underserved niche in the utilization of post-consumer materials, particularly denim, for the production of unique pieces such as bags and jackets. Finally, as a fourth objective, a comprehensive financial analysis was developed, which included cost projection, investment budget, comparison with CDT, and revenue estimation, in order to evaluate the economic viability of the project. For this purpose, financial indicators such as Net Present Value, Internal Rate of Return, and the Investment Payback Period were applied, whose results show that the business is economically attractive, allows recovering the investment within a reasonable timeframe, and maintains favorable profitability margins. In synthesis, based on the integration of market, technical, and financial studies, it was established that the project is viable and relevant. The creation of Camdar-ug Fashion in Villavicencio represents an innovative business opportunity that not only guarantees economic benefits but also directly contributes to mitigating environmental damage by extending the textile life cycle.
Análisis de la praxis contable en microempresas del comercio de proximidad del barrio popular del municipio de Villavicencio, Meta.
(Universidad Santo Tomás, 2026-05-27) Urrego Beltran, Paula Andrea; Triana Lozano, Milton Hernando; Unicersidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001528790; https://scholar.google.es/citations?hl=es&user=pm6yjjQAAAAJ; https://orcid.org/0000-0001-6332-0173
Villavicencio concentrates in the Popular neighborhood an intense commercial dynamic supported by proximity commerce microenterprises: neighborhood stores, variety shops, fruit stands, liquor stores, grain stores and similar establishments that supply the daily needs of their neighbors. This thesis aimed to analyze the accounting practices implemented by these microenterprises during 2025, in order to identify their level of application, the main weaknesses in financial and tax management, and available improvement opportunities. The study adopted a quantitative, descriptive approach, with a non-experimental, cross-sectional, field design. The population consisted of 50 proximity commerce microenterprises in the Popular neighborhood, identified through the Compite 360 platform of the Villavicencio Chamber of Commerce, classified under CIIU codes 4711 and 4719. Each owner or manager answered a 20-question structured questionnaire in person. What the survey found was striking: most keep no formal records, have never heard of electronic invoicing, do not know the Simplified Tax Regime, and have no accounting support. The bright spot is that many write daily sales in notebooks and nearly all use digital payment tools like Nequi or Daviplata. The gap between the rules that apply to them and what they actually do is wide — mainly because nobody has ever explained those rules in plain language. Recommendations go to business owners, local support institutions, and the Faculty of Public Accounting at Universidad Santo Tomás.
Evaluación de la implementación de la facturación electrónica en minimercados, tiendas de abarrotes y misceláneas de la comuna 8 en Villavicencio
(Universidad Santo Tomás, 2026-06-10) Hernandez Orjuela, Jhoan Mateo; Serrano Luna, Karol Natalia; Gómez Suárez, Lindey Angelica; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.com/citations?user=DpcTz4oAAAAJ&hl=es; https://orcid.org/0000-0003-4904-4840
The project “Challenges and Opportunities of Implementing Electronic Invoicing Tools in Minimarkets, Grocery Stores, and General Stores in Commune 8 of Villavicencio” aimed to analyze the level of adoption of electronic invoicing in these microenterprises, the changes generated in their administrative and accounting processes, and the main advantages, difficulties, and training needs perceived by their owners and/or managers. To this end, Survey 01 was administered to merchants in Commune 8, and the results were analyzed based on three specific objectives. Regarding the level of adoption and use, it was found that most businesses do not use electronic invoicing nor have a clear intention to implement it in the short or medium term. Among those that do use it, its use is rather sporadic and recent, falling mainly on the owner or a designated employee. The main barriers identified are the perception that it is “not necessary,” fear of the tax implications, technological limitations, lack of knowledge about how to implement it, and the idea that it involves high costs. Regarding changes in administrative and accounting processes, electronic invoicing is not yet perceived as a tool that generates significant improvements in sales recording, inventory control, or tax compliance. A neutral stance prevails, and the tool is viewed as a formal requirement rather than a strategic resource. Similarly, it is not clearly associated with increased customer trust or visible added value for the business. The project “Challenges and Opportunities of Implementing Electronic Invoicing Tools in Minimarkets, Grocery Stores, and General Stores in Commune 8 of Villavicencio” aimed to analyze the level of adoption of electronic invoicing in these microenterprises, the changes generated in their administrative and accounting processes, and the main advantages, difficulties, and training needs perceived by their owners and/or managers. To this end, Survey 01 was administered to merchants in Commune 8, and the results were analyzed based on three specific objectives. Regarding the level of adoption and use, it was found that most businesses do not use electronic invoicing nor have a clear intention to implement it in the short or medium term. Among those that do use it, its use is rather sporadic and recent, falling mainly on the owner or a designated employee. The main barriers identified are the perception that it is “not necessary,” fear of the tax implications, technological limitations, lack of knowledge about how to implement it, and the idea that it involves high costs. Regarding changes in administrative and accounting processes, electronic invoicing is not yet perceived as a tool that generates significant improvements in sales recording, inventory control, or tax compliance. A neutral stance prevails, and the tool is viewed as a formal requirement rather than a strategic resource. Similarly, it is not clearly associated with increased customer trust or visible added value for the business. Regarding the advantages, difficulties, and training needs, business owners and managers generally believe that the concrete benefits of electronic invoicing are not entirely clear, although some recognize certain potential in terms of credibility and modernization (especially through the use of AI-related tools and the formalization of sales). The main difficulties identified are a lack of knowledge on the subject and problems encountered during implementation, leading to a strong dependence on an accountant or external consultant. Most have not received formal training and state that they need "a lot" or "some" additional training, highlighting that the central obstacle is educational and informational rather than strictly technological. Based on these findings, it is recommended to design practical and targeted training programs, strengthen outreach strategies regarding real benefits and tax myths, facilitate access to low-cost technological solutions with initial support, and enhance the accountant's role as a pedagogical partner. These actions can help electronic invoicing to move beyond being perceived solely as an obligation and begin to be valued as a tool to improve the management, formalization, and competitiveness of these micro-enterprises
Pasantía empresarial en Agropecuaria La Gabriela JA EU
(Universidad Santo Tomás, 2026-06-11) García Ramírez, Juliana; Flórez Baquero, José Joaquín; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001487860; https://scholar.google.es/citations?hl=es&pli=1&user=-VqCnesAAAAJ; https://orcid.org/0000-0002-6419-1198
This business internship report aimed to support the financial and operational management of Agropecuaria La Gabriela JA EU, a company dedicated to the marketing, breeding, and fattening of cattle. During the internship, difficulties related to liquidity, payment organization, inventory turnover, and sales planning were identified, all of which affected the company's ability to meet its financial obligations on time. The methodology used included reviewing accounting and financial information, analyzing income and expenses, monitoring outstanding obligations, and developing tools to support financial planning. As a result, support was provided in creating a projected cash flow statement and a guide for projecting sales, births, and cattle purchases, with the goal of strengthening the organization of future income and improving payment capacity within the business reorganization process. The internship provided valuable tools for financial control, payment scheduling, and administrative decision-making. Furthermore, the experience strengthened the application of accounting knowledge in a real-world agricultural context, contributing to professional growth and a greater understanding of the importance of sound financial planning for business sustainability. Keywords: cash flow, liquidity, financial management, inventories, livestock, business reorganization.
La informalidad de los mercados en america latina
(Universidad Santo Tomás, 2026-06-11) Porras Guayara, Jonathan Albeiro; Saray Castillo, Julian Eduardo; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001656974; https://orcid.org/0009-0002-4633-5618
This article analyzes the crisis of market informality in Latin America, a phenomenon that affects more than half of the region's workers. Using real figures and up-to-date studies carried out by the countries themselves, we examine how this problem is no longer a hypothetical case but has become a real issue in terms of how social vulnerability has grown in the countries of South America. We highlight the serious consequences this entails: on the one hand, workers without access to social benefits (health, pensions, occupational risk insurance, etc.); on the other, a state with weak tax collection that is unable to finance quality public services. This is not just a matter of numbers and interests on both sides, but a growing problem that is holding back the progress of the population. Finally, possible solutions are analyzed, from tax incentives for people who decide to formalize their economic activity to the facilitation of procedures, concluding that formalization is not achieved only by imposing laws, but with an attractive economic environment so that people realize that formalizing their work is really worthwhile. It is a call for governments and individuals to work hand in hand so as not to continue compromising our economic future as a region.
Desafíos y oportunidades de la implementación de herramientas de inteligencia artificial por parte de contadores públicos de Villavicencio.
(Universidad Santo Tomás, 2026-06-10) Guevara Bejarano, Paula Andrea; Flórez Baquero, José Joaquín; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001487860; https://scholar.google.es/citations?hl=es&pli=1&user=-VqCnesAAAAJ; https://orcid.org/0000-0002-6419-1198
This research project aimed to analyze the current relationship between public accountants in Villavicencio and artificial intelligence (AI) tools, focusing on three key areas: the level of knowledge and use, perceived opportunities, and the challenges and limitations for their implementation in professional practice. First, regarding the current level of knowledge and use of AI, it was found that most accountants have a basic or intermediate level of understanding of AI applied to public accounting, while only a small proportion reach an advanced level. This indicates that, although there is general familiarity with the concept and some tools, a deep or specialized mastery is not yet evident. However, AI is already in a significant adoption phase: most respondents have used some AI tool, and nearly half use it frequently. The use of AI is primarily concentrated in chatbots and general-purpose virtual assistants, with the implementation of specific solutions for accounting processes, such as accounting software with AI modules, business intelligence tools, or process automation, still in its early stages. This reveals an underutilized potential. Secondly, when describing the perceived opportunities for incorporating AI into accounting tasks, the results show that accountants in Villavicencio primarily see it as an opportunity to improve efficiency and work quality. They recognize its ability to reduce time spent on routine tasks, decrease errors in records and audit processes, and optimize accounting procedures in general. Additionally, there is a strategic vision of AI as a factor in competitiveness and value creation, as its use is considered likely to enable the provision of more advanced services focused on analysis, strategic consulting, and financial projections. In this sense, a significant proportion of accountants perceive that, in the medium term, AI will become a necessary tool for professional practice, establishing itself as a key element to remain current and differentiated in the market. Third, in acknowledging the challenges and limitations of implementing AI, the research reveals that the main barrier identified by accountants is a lack of technical knowledge and specific training in artificial intelligence. This deficiency is confirmed in both closed and open-ended questions, where a lack of training appears as the most frequent response. Alongside this training gap, significant concern is detected regarding the security and confidentiality of accounting information when using AI tools, as well as less defined perceptions regarding the cost of implementation and the potential replacement of certain accountant functions. Taken together, these findings show that the challenges to AI adoption are concentrated more on building capacity and trust for safe and responsible use than on purely economic limitations or a widespread fear of job displacement. Based on these results, the study concludes that AI is already part of the professional accounting landscape in Villavicencio, but its use remains in a transitional phase: there is openness and growing adoption, accompanied by a clear perception of benefits, but also training gaps and security concerns that must be addressed. This highlights the need to design specialized training strategies, promote the progressive implementation of AI-based accounting solutions, and establish clear guidelines on data protection and best practices, in order to enhance the use of artificial intelligence as an effective support for the transformation and modernization of accounting practices.
La transformación digital en el desempeño del contador público independiente en Villavicencio
(Universidad Santo Tomás, 2026-06-10) Riobueno Rugelis, Juan Manuel; Velásquez Vargas, Karen Giseth; Gómez Suárez, Lindey Angelica; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://orcid.org/0000-0003-4904-4840
This research aimed to analyze the impact of the adoption of digital tools on the professional performance of independent public accountants who provide services to medium-sized companies in the city of Villavicencio. The study emerged from the technological changes currently affecting the accounting profession, especially with the implementation of tools such as electronic invoicing, electronic payroll, and accounting software. The research was developed under a quantitative approach with a descriptive and correlational cross-sectional scope. For data collection, a structured survey was applied to 80 independent public accountants mainly located in the El Espejo sector, in commune two of Villavicencio. The instrument made it possible to identify the level of use, integration, and ease of use of digital tools, as well as their influence on professional performance. The results showed that most professionals frequently use digital tools in their daily activities, especially accounting software, electronic invoicing, and electronic payroll systems. In addition, these platforms have contributed to improving processes related to financial information management, tax compliance, and work efficiency. The study also identified difficulties mainly associated with technological problems, lack of training, and the complexity of some digital platforms. Likewise, it was found that ease of use directly influences professional performance, since proper management of these tools facilitates accounting and administrative activities. Finally, the research concluded that digital tools currently represent an essential element in accounting practice; however, there is still a need to strengthen technological skills and training processes for accounting professionals and their clients.
Análisis de la estructura de costos de tres platos representativos del restaurante amazonas & mar pescadería de villavicencio
(Universidad Santo Tomás, 2026-05-29) Dussan Cortes, Luisa Fernanda; Rondon Uribe, Cristian Camilo; Gomez Suarez, Lindey Angelica; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://orcid.org/0000-0003-4904-4840
The project aimed to analyze, from a cost perspective, three representative dishes from the restaurant: Seafood Casserole, Amarillo a la Monseñor, and Paella. A methodology was used based on identifying inputs, labor times, and proportionally allocating indirect costs to determine the actual unit cost and contribution margin for each dish. First, the cost elements for each dish were identified and classified: specific raw materials (seafood, fish, rice, vegetables, fats, seasonings), direct labor of the head chef and assistant (measured in minutes per activity and converted to monetary value), and indirect manufacturing costs (energy, gas, equipment use, cleaning, etc.), which were then distributed proportionally. This allowed for the creation of comprehensive technical data sheets and a clear distinction of which component had the greatest impact on the total cost of each dish. Subsequently, the unit cost of each dish was calculated based on the actual consumption of ingredients and direct labor, adding the corresponding portion of indirect costs. By comparing these unit costs with current selling prices, cost percentages and contribution margins were obtained. The results show that, although all three dishes generate positive margins, there are significant differences in their profitability: the Seafood Casserole and the Paella have high cost percentages relative to their price, while the Amarillo a la Monseñor stands out for its lower cost percentage and higher contribution margin, both in relative and absolute terms. Based on this analysis, recommendations are made to improve the restaurant's profitability, including: reviewing selling prices and portion sizes for the casserole and the paella; strengthening the use and control of technical specifications to ensure standard portioning and reduce waste; and optimizing the distribution of tasks between the head chef and assistant to decrease the labor cost per portion. and to establish a periodic review of input costs and pricing structure, so that the restaurant has a continuous system for costing and making decisions about its menu. Overall, the project demonstrates how a systematic analysis of costs per dish becomes a key tool for making strategic decisions regarding pricing, menu offerings, and operational management of the business.
Centro de producción: solución para optimizar costos y controlar materias primas en el Penjaus Paisa
(Universidad Santo Tomás, 2026-06-07) Quijano González, Nicolas Ernesto; Triana Lozano, Milton Hernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001528790; https://scholar.google.com/scholar?hl=es&as_sdt=0%2C5&q=milton+hernando+triana+lozano&btnG=; https://orcid.org/my-orcid?orcid=0000-0001-6332-0173
The research project was carried out at El Penjaus Paisa restaurant with the aim of designing and evaluating a production center model to optimize the management of raw materials, particularly pork used for the preparation of chicharrón, while reducing waste and strengthening cost control. During the diagnostic phase, the handling processes of supplies across the restaurant’s three locations were analyzed, revealing deficiencies in inventory control, traceability, and waste recording. These issues were associated with the lack of standardized portion sizes and procedures, the use of informal control tools, and the limited utilization of the inventory management system. The analysis showed discrepancies of approximately 25% between theoretical and physical inventories, resulting in economic losses and negatively affecting profitability. In response, a production center model based on standardization and quantitative control was designed. The model includes product specification sheets, processing control forms, standardized storage procedures, systematic use of inventory software, daily physical inventories, periodic reconciliations, assignment of inventory responsibilities, and training programs aimed at strengthening a culture of measurement and record keeping. The evaluation of the model indicated that its implementation could reduce inventory discrepancies to a range between 5% and 10%, preventing raw material losses and improving yield per kilogram processed. Furthermore, it would facilitate the generation of reliable information for decision-making, cost optimization, and supplier negotiations. In conclusion, the model is technically and operationally feasible and contributes to improving the restaurant’s profitability and long-term financial sustainability.
Prácticas de seguridad de la información en mipymes de Villavicencio: un estudio de caso múltiple para la identificación de oportunidades de mejora desde los marcos coso-erm y cobit
(Universidad Santo Tomás, 2026-06-03) Garzón Garzón, Jeidy Tatiana; Aroca Garcia, Yolanda; Flórez Baquero, José Joaquín; Universidd Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001487860; https://scholar.google.es/citations?hl=es&pli=1&user=-VqCnesAAAAJ; https://orcid.org/0000-0002-6419-1198
The increasing digitalization of accounting and administrative processes has led Colombian SMEs to rely increasingly on technological tools to manage financial information. However, in many cases, this technological adoption has not been accompanied by formal internal control and information security mechanisms, increasing exposure to cyber risks that may affect operational performance and the reliability of accounting records. In this context, practices implemented in two SMEs located in Villavicencio were evaluated through the COSO-ERM and COBIT 2019 frameworks. This research was developed under a qualitative and descriptive-analytical approach, using a multiple case study as the methodological strategy. Data was collected through semi-structured interviews and surveys conducted with personnel involved in accounting and technological processes within the participating organizations. The results showed that both companies have digitalized accounting processes, individual user access, and automatic information backup mechanisms. However, weaknesses were identified regarding the absence of formal security policies, poorly structured controls, the use of messaging applications to share financial information, and limited preventive management of technological risks. Likewise, dependence on employees empirical knowledge and limited supervision of certain technological processes were observed. From the COSO-ERM perspective, deficiencies were identified in risk assessment, monitoring, and the formalization of internal controls. In turn, COBIT 2019 revealed basic and intermediate levels of technological capability, especially in aspects related to information security and operational continuity. In conclusion, the identified vulnerabilities are not only technological in nature but are also supported by intrinsic organizational weaknesses. Informality in operational processes, insufficient documentation, and a low-level risk management culture pose significant threats to the integrity and reliability of accounting information.
Practica Empresarial Transportes GMH SAS
(Universidad Santo Tomás) Hernández Bonilla, Lina Marcela; Triana Lozano, Milton Hernando; Universidad Santo Tómás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001528790; https://scholar.google.es/citations?hl=es&user=pm6yjjQAAAAJ; https://orcid.org/0000-0001-6332-0173
The business practice at the company TRANSPORTES GMH SAS in Villavicencio (Meta) is an enriching experience where I had the opportunity to get involved in various important areas of the company, which allowed me to gain experience in crane services and machinery transportation, such as implementing various systems that help quickly the operation of intakes and delivery of services in general. This report will present figures of the functions performed, the knowledge acquired and the operation of the company, as well as the bank reconciliations that were carried out together with the accounting assistant of GMH SAS.

Examinar

Envíos recientes