Examinando por Autor "Vásquez Cruz, Álvaro Eugenio"

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    Árbol de Tinta No. 192
    (Comunicación institucional de la Universidad de Ibagué, 2012-09) Pachón, Luis Gerardo; Trilleros Gómez, Jairo; Castro, Héctor Javier; Villanueva Ceballos, Nelson Fernando; Vásquez Cruz, Álvaro Eugenio; Díaz Ramírez, Angie Carolina; Torres, Franklin Emir; Espinosa Osorio, Franciny; Ovalle Peña, Oscar; Uribe Sarmiento, John Jairo; Londoño Zapata, Oscar Iván; Abaunza Leguizamo, María del Rosario; Cifuentes, Jefersson
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    Efectos contables y tributarios en la aplicación del impuesto diferido bajo NIIF Pymes para empresas del sector comercial de productos alimenticios de Ibagué
    (Universidad de Ibagué, 2018) Varón Tavera, azucena; Palma Palma, Sonia Marcela; Vásquez Cruz, Álvaro Eugenio
    The marketing of food products for mass consumption is one of the major contributors to the economy in the city of Ibagué. This business model, its commercial strategies and its dizzying growth in the last decade, allows us to choose this scheme for the application of the new financial information process based on IFRS, group II and its effects on the taxation of deferred taxes, caused by the process of convergence of financial statements made under Decree 2649 of 1993 to opening financial statements under international financial reporting standards. In accordance with these changes, it is intended to analyze the impact generated by convergence. This convergence process is a reality for all Colombian companies. Regardless of the group in which they belong, the key to the process of convergence to international financial reporting standards is to recognize the positive or negative aspects that can generate the implementation or modification of a new accounting policy in the organization, many public accountants in Colombia begin to know and apply the International Financial Reporting Standards (IFRS), for the need to have accounting and financial information clearer and more transparent for the investor and the general public and that in turn is useful for economic decision making. For the development of this investigation will be carried out under cases of suppositions, due to the high degree of confidentiality that the administrators of this information possess, being their duty to facilitate information to third parties, the decision of each one of them will be respected.
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    Impacto de los microcréditos: apalancamiento Vs. endeudamiento de los microempresarios en los municipios de Líbano y Murillo Tolima.
    (Universidad de Ibagué, 2019) Millán López, Carlos Augusto; Vásquez Cruz, Álvaro Eugenio
    This monograph aims to identify the perception of microcredit in the municipalities of Lebanon and Murillo, requested by microentrepreneurs who want to leverage their businesses, start up their business ideas and grow in the market; In addition, the existing and available credit lines will be identified to finance the market, explain the advantages and disadvantages of these microcredits and design strategies for sound financial management of them. This monograph will be developed from the qualitative - quantitative approach, where the descriptive characterization will be supported by a market study, which will allow the analysis of data to build a diagnosis of the current status of microentrepreneurs in the municipalities of Lebanon and Murillo. , analyzing information issued by the Government of Tolima (based on the CIFIN), (Governorate of Tolima & University of Ibagué, Statistics 2011 - 2014 Lebanon, 2014) Lebanon presented in 2011: 864 microcredits, in 2012: 1,910 microcredits , in 2013: 2,123 microcredits and in 2014: 2,219 microcredits, corresponding to a 156.8% growth of this type of credit; in Murillo (Governorate of Tolima & University of Ibagué, Statistics 2011 - 2014 Murillo, 2014) in 2011: 1320 microcredits, in 2012: 1,721 microcredits, in 2013: 1,903 microcredits and in 2014: 2,041 microcredits, corresponding to one 54.62% growth. According to the ascending behavior of micro-credits in these municipalities and the presence of new entities such as the Women's Foundation, it is important to analyze the perception of micro-entrepreneurs who request micro-credits. An added value that we want to leave with this monograph is to design strategies for good management of microcredits, but more than leaving them reflected in this document, is to offer the possibility to microentrepreneurs who wish to obtain a loan to implement them from the moment they request basic information until the credit is taken and that they feel able to identify the real value of the microloans (money obtained plus interest and other charges that are generated), the amounts that are canceled at the time of finalizing or ending the obligation financial and good management that can be given to microcredit to obtain without becoming eternal credit.
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    Implementación de un método de costos para el proceso del cacao partiendo desde su siembra hasta el producto terminado
    (Universidad de Ibagué., 2019) López Salazar, Paula Andrea; Tocora Mejia, Johann Ernesto; Vásquez Cruz, Álvaro Eugenio
    Procedures to help control the costs of cultivation In Colombia, agriculture is an activity that although it does not contribute the greatest amount to the gross domestic product (GDP), cocoa is one of the raw materials with the highest production since it supplies large companies in the country such as JET, a national chocolate company, among other entities whose main input is cocoa. Currently the small and medium cocoa producers do not have a cost method for that reason the selling price is calculated in an estimated way or according to the experience of management, additionally most cocoa growers keep a commercial accounting is only records of purchase and sale. This work seeks to guide the cocoa growers to implement a costing method in the different stages to reach the finished product to show that through the implementation of a costing method comes to a profitable cocoa crop and thus obtaining greater utility through the implementation of n. Finally it is suggested the implementation of a method of costs by processes since with it are achieved evidence of the costs involved in each stage and also can better exploit their resources.
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    Modelación de la estructura de costos basados en actividades (activity-based costing), aplicado a instituciones de educación superior (IES)
    (Universidad de Ibagué, 2019) Galvis López , Cindy Alejandra; Tovar Rengifo, Juliana; Isaacs Rodríguez, Carlos Alberto; Vásquez Cruz, Álvaro Eugenio
    El presente proyecto es una propuesta para aplicar el sistema de costeo basado en actividades - ABC en una institución de educación superior, la Universidad de Ibagué. Los costos ABC, constituyen la herramienta de costeo más adecuada para asegurarle a la organización la implementación de una gestión estratégica de costos, y una idónea gestión administrativa para la organización. Este sistema de costeo se construye bajo criterios denominados inductores de costos, estos pretenden, determinar cuáles son las causas y los efectos entre los diferentes servicios educativos prestados por la universidad. Determinar el inductor de manera eficiente requiere comprender claramente la relación entre los recursos, las actividades y los objetivos del costo. La metodología seguida, es la propuesta por Robert S. Kaplan y Robin Cooper (1987) creadores de los costos ABC, la cual señala dos fases: la primera corresponde a la acumulación de costos en centros de costo y la segunda establece la adjudicación de los costos indirectos a las fases de producción de manera que se logre calcular el coste de cada producto u objetivo del costo. El propósito de esta investigación es modelar para la Universidad de Ibagué, un método de costeo más eficiente y de mayor operatividad para la toma de decisiones, de manera que su uso permita un adecuado manejo y generación de políticas de manejo financiero y administrativo que generen mayor confianza entre los diferentes actores de la institución.
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    Percepción empresarial sobre el desempeño profesional del Contador Público de la Universidad de Ibagué.
    (Universidad de Ibagué, 2019) Perilla Hernández, José Domingo; Vásquez Cruz, Álvaro Eugenio
    This research work aims to weigh through the analysis of perception, the professional performance of Public Accountants graduates of the University of Ibague in the business sector, in addition, identify advantages and disadvantages of labor competitiveness, which can be attributed to the environment, to the same accountants and the Public Accounting Program of the University of Ibagué. For this reason and in order to collect information necessary for the development of the work, the population under study was selected, in order to define the field of action and the scope of the sample to be carried out. Then a fieldwork was carried out where the surveys were applied to the previously selected population to be studied. In the phase following the data collection, the data collected in the fieldwork was tabulated and analyzed; to later interpret the results of the exploratory phase. Finally, this study serves as a tool for constant analysis of the perceptions of the external component, towards the accounting professionals graduated from the University of Ibagué.
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    Propuesta de un modelo de costos ABC para las instituciones rurales de los municipios de Ambalema, Líbano en el departamento del Tolima y Beltrán en el departamento de Cundinamarca
    (Universidad de Ibagué., 2019) Bonilla Parra, Iván Fernando; Vásquez Cruz, Álvaro Eugenio
    For the development of this degree work, preliminary and verification visits were made to obtain information in two rural educational institutions located in the department of Tolima and a rural educational institution located in the department of Cundinamarca. Product of the gathering of information, of the interviews carried out with the rectors and officials in charge of the financial information and of the review of the requirements that are made for the construction of the information, by the departmental control entities, it is detected that it is It is essential to create a tool that serves as a basis for these educational entities, to present financial information and the management of an accounting system. The accounting model to be developed in rural educational establishments, has become an aid for the realization of financial consolidations, being part of the improvement plans in the administrative and financial management that is part of the school self-assessments, all this, results in the improvement of the accounting part that day-to-day institutions have had to hold the rectors and paying secretaries accountable, and thus, facilitate the delivery of reports that must be filled out as part of the school education funds. The rectors interviewed indicate that one of the main problems is the management of financial information, since they lack tools and sometimes they do not know the treatments that should be given to the resources that are in charge of them or that are produced by the exploitation of lands or elements that the institutions in charge have.