Pregrado Contaduría Pública
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Tipo de ítem: Ítem , 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/0000-0002-6419-1198Tipo de ítem: Ítem , 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/0000-0001-6332-0173This 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.Tipo de ítem: Ítem , 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/0000-0002-6419-1198This 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.Tipo de ítem: Ítem , 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/0000-0003-4904-4840Tipo de ítem: Ítem , 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/0000-0002-6419-1198This 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.Tipo de ítem: Ítem , 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/0000-0001-6332-0173Villavicencio 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.Tipo de ítem: Ítem , 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/0000-0003-4904-4840The 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-enterprisesTipo de ítem: Ítem , 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/0000-0002-6419-1198This 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.Tipo de ítem: Ítem , 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/0009-0002-4633-5618This 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.Tipo de ítem: Ítem , 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/0000-0002-6419-1198This 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.Tipo de ítem: Ítem , 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/0000-0003-4904-4840This 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.Tipo de ítem: Ítem , 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/0000-0003-4904-4840The 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.Tipo de ítem: Ítem , 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=0000-0001-6332-0173The 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.Tipo de ítem: Ítem , 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/0000-0002-6419-1198The 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.Tipo de ítem: Ítem , 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/0000-0001-6332-0173The 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.Tipo de ítem: Ítem , Gestión Financiera y su Incidencia en la Toma de Decisiones Estratégicas en las Ferreterías del Municipio de Villa de Leyva, Boyacá(Universidad Santo Tomás, 2026-06-02) Saenz Ruiz, Flor Maria; Ovalle Salazar, Enid Margaret; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001546099; https://scholar.google.com/citations?user=dLUofp4AAAAJ&hl=esThe purpose of this study was to analyze the financial management of hardware stores in Villa de Leyva and to determine whether such management ultimately shapes the day-to-day decisions of their owners. Most of these businesses are micro or small enterprises that play a specific role in the local economy but face real challenges in organizing their financial resources. The research combined surveys and interviews to understand how hardware stores manage their resources and handle day-to-day financial decisions. The study examined the management of revenue, inventory, cash, and technological tools, as well as the role that financial information plays in aspects such as pricing, restocking merchandise, and accessing credit. Finally, practical recommendations were formulated aimed at improving financial management and promoting better use of available accounting and digital tools.Tipo de ítem: Ítem , Acompañamiento y orientación al ciudadano en el núcleo de apoyo fiscal y contable (NAF) de la DIAN(Universidad Santo Tomás, 2026-07-06) Duarte Barbosa, Dilan Steven; Rico Bonilla, Carlos Orlando; Pacheco Pedroza , Volmar Andres; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000727814; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000008182; https://scholar.google.com/citations?user=BBgagIsAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0002-0060-0431; https://orcid.org/0000-0002-3604-8968This report presents the internship experience carried out within the Tax and Accounting Support Centers (NAF) program of the Colombian Tax and Customs Authority (DIAN), developed through the cooperation agreement with Universidad Santo Tomás. The main objective of the internship was to provide free tax guidance to citizens while promoting tax education and compliance. During the practice period, advisory services were offered on procedures such as registration and updating of the Single Tax Registry (RUT), income tax returns, estate procedures, password recovery, and other basic tax-related services. Most consultations were addressed through virtual assistance channels, mainly video appointments, although some cases required referral to in-person DIAN offices due to operational limitations. The experience contributed to the development of technical knowledge in tax regulations, as well as communication, customer service, and problem-solving skills. Overall, the internship strengthened both professional competencies and soft skills essential for future professional performance.Tipo de ítem: Ítem , Presupuesto Contable Aplicado a la Administración Financiera de los Hoteles en el Destino Turístico de Villa de Leyva de Boyacá(Universidad Santo Tomás, 2026-06-19) Vasquez Maldonado, Astrid Ximena; Cely Mariño, Carol Jullieth; Hernández Delgado, Cindy Paola; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0002147379This study focused on analyzing the accounting budget as a strategic tool in the financial management of hotels located in Villa de Leyva, Boyacá. The main objective was to examine the use of the accounting budget as the primary financial management tool for hotels. To achieve this, a mixed-methods approach was implemented. On the one hand, statistics on the increase in reservations and the destination's percentage were collected and verified using sources such as Civitatis and Boyacá 7 Días. This quantitative analysis revealed accelerated tourism growth, reaching 42% between 2024 and 2025. On the other hand, a qualitative review of previous studies (national and international background) revealed recurring gaps in the sector, such as the lack of staff training programs. The results of this study indicate significant deficiencies in the control of operating costs and expenses, financial management indicators, and the absence of structured budget monitoring. It is concluded that the accounting budget is the foundation of the financial sustainability of hotel companies, and its correct execution is fundamental to increasing profitability and maintaining the competitiveness of hotels in Villa de Leyva.Tipo de ítem: Ítem , Sostenibilidad y Contabilidad en Empresas Bocadilleras: Estrategias Financieras para un Modelo de Negocio Responsable(Universidad Santo Tomás, 2026-06-05) Torres Pérez, Natalia; Vargas Patiño, Julieth Dayana; Hernández Escorcia, Rubén Darío; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001362038; https://scholar.google.es/citations?user=SjWOJaYAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0003-0940-9833The Velez snack is a product representative of Vélez, Santander, which has established its economic, cultural, and social importance over several generations (Mesa Grisales, 2021). This traditional agro-industry, based on the artisanal production of a sweet made from guava pulp and sugar, is a key factor because it generates employment, tourism, and promotes Vélez’s culinary scene (Cabrera Garaviz, 2018). Production takes place in approximately 40 to 60 factories—family-run microenterprises that are gradually implementing different methods that take into account factors such as climate, food handling, quality, and costs (Tamayo Mesa, 2012). The research will focus on snack food companies in this region, characterizing their accounting practices and highlighting success stories where the implementation of sustainable practices has improved competitiveness and product quality. Snack food companies in Vélez will actively participate in the research, providing data and experiences that will help identify effective strategies to improve traceability and sustainability in their production. The expected results include the identification of financial and management strategies that promote sustainability and traceability in snack production, thereby improving companies’ up-to-date accounting and financial information. In addition, the reports and analyses generated are expected to contribute to increasing up-to-date information on sustainable practices in the sector, facilitating informed decision-making for future implementations and strengthening the reputation and competitiveness of companies in the local and international markets. Thus, this study is structured into seven sections that allow for an organized exploration of aspects related to accounting and financial sustainability in snack food companies in Vélez, Santander. The first section presents the introduction, outlining the general context of the research and the importance of the snack food sector within the regional economy. The second section presents the problem statement, identifying the main environmental, financial, and administrative issues currently affecting these companies. The third section presents the rationale for the research, highlighting the importance of integrating sustainable practices into accounting and financial management to strengthen the sector’s competitiveness and sustainability. Next, in the fourth section, the general and specific objectives that guide the study are established. The fifth section presents the state of the art and the theoretical framework, including research background and conceptual foundations related to corporate sustainability, sustainable accounting, the production of the Veleño sandwich, and sustainable financial strategies applied to agro-industrial MSMEs. Subsequently, in the sixth section, the methodology used is presented, describing the research approach, data collection techniques, and the process of document analysis and semi-structured interviews conducted during the research. Finally, in the seventh section, the results obtained from the literature review and the interviews conducted are presented, enabling the identification of the main financial management and sustainability practices implemented within the sandwich shop sector, including a discussion of the results, conclusions, and recommendations aimed at strengthening the environmental, financial, and competitive sustainability of sandwich shops in the region.Tipo de ítem: Ítem , Criptomonedas y Activos Digitales: Tratamiento Contable y Normativo en Colombia(Universidad Santo Tomás, 2026-06-05) Lemus Limas, Ariel Andrés; Niño Abaunza, Luz Helena; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000000863This study examines the accounting and regulatory treatment of cryptocurrencies and digital assets in Colombia, considering the transformations they have introduced into the financial system, as well as the challenges arising from the absence of a clear and unified regulatory framework. In recent years, cryptoassets have gained global relevance, driven by the adoption of technologies such as blockchain, which have significantly reshaped investment and transaction processes (KPMG, 2019). The use of cryptocurrencies in Colombia has increased among both legal entities and individuals; however, a standardized regulatory framework defining their treatment has yet to be established. In this context, the (DIAN, 2023) states that these assets, as part of an entities or individual’s wealth, entail tax implications. Meanwhile, the (CTCP, 2023) indicates that their accounting classification depends on the purpose for which they are held, allowing them to be recognized either as inventories or as intangible assets. This divergence in criteria affects accounting practice and underscores the need for clearer regulatory guidance. At the international level, there is still no definitive consensus regarding their accounting treatment. According to the (NIFF, 2013), cryptocurrencies do not fully meet the definition of a financial asset and have therefore been analyzed under standards such as IAS 38 (IAS 38, 2014) and IAS 2 (IAS 2, 2013). This has led to diverse interpretations across districts, thereby hindering the comparability of financial information among organizations (McCaffrey & Stock, 2022). Furthermore, the review of documentary and regulatory sources reveals that cryptoassets pose significant risks, particularly in relation to money laundering and tax evasion. These risks are associated with their high volatility and the limitations in the traceability of certain transactions (Interpol, 2023; Scorechain, 2023). Although countries such as Canada, El Salvador, the United States, Brazil, and Mexico have made progress in regulating these assets, a universal regulatory framework ensuring comprehensive oversight is still lacking (Reuters, 2025). In this regard, information on cryptoassets remains fragmented across institutional reports, accounting regulations, and academic studies. In Colombia, (Betancur & Gómez Torres, 2025; Cámara de Representantes, 2025), highlight the existence of legal gaps that affect both proper taxation and legal certainty. This occurs despite the emphasis placed by the (Banco Mundial, s. f) and the (OCDE, s. f.) on the importance of strengthening regulatory frameworks. In conclusion, the objective of this study is to identify and categorize documentary and regulatory sources and to analyze their content from a scientific perspective to enhance the understanding of the accounting treatment of cryptoassets in Colombia. To this end, a qualitative documentary approach is employed, based on the analysis of academic articles, regulations, and specialized reports, with the aim of providing greater clarity in the regulatory and accounting evaluation of these digital assets.