Propuesta de una metodología eficiente para la constitución de una Sociedad por Acciones Simplificada (S.A.S) en Colombia, con el fin de orientar la creación formal de las empresas.

Abstract

In Colombia, the creation of new businesses has become a key factor in boosting employment, stimulating the economy, and strengthening the productive sector. Microenterprises represent the majority of the formal business fabric; however, a significant proportion of those who decide to start an economic activity do so without sufficient guidance on the legal, tax, accounting, labor, and administrative regulations that govern their operation. This lack of knowledge can lead to errors during the formalization process, regulatory non-compliance, penalties, additional costs, and even the closure of businesses in their early stages. Although the Simplified Stock Corporation (S.A.S.) is the most widely adopted corporate structure in the country due to its flexibility, information gaps still exist regarding the procedures and obligations that must be met from its creation until the start of operations. In this context, it is pertinent to develop a methodology that logically and sequentially organizes each of the stages of the process, providing entrepreneurs with a practical guide that facilitates decision-making, promotes the correct application of current regulations, and favors the permanence and growth of new organizations.