Consultoría: estrategia para promover los pagos bancarizados a proveedores en la Cooperativa Agroindustrial Rio Grande

Abstract

The associative processes have become an alternative for generating development, improving the income and quality of life of rural families. These associative figures generate a chain in the value chain, making it possible to repair the social fabric and promote a business culture. However, despite the benefits offered by associative processes, administrative and accounting deficiencies make it difficult for these organizations to be sustainable and profitable, even leading to fines and sanctions by the DIAN. In April 2022, the Rio Grande agro-industrial cooperative was created. This organization is building its administrative and accounting processes to comply with current fiscal and tax legislation in Colombia. In the implementation and standardization of these processes, the importance of initiating actions that lead to the bank payment of cocoa suppliers is identified. This is within the framework of compliance with Law 1430, article 771-5, where an indirect control of the use of cash is established, limiting tax recognition or deduction of these payments from the income statement. With the development of the consultancy, strategies are proposed to start with the banking process focused on three areas: trust generation, optimizing the operational area and familiarizing providers with this type of payment.