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- PublicaciónAcceso abiertoModelación 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 EugenioEl 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.
- PublicaciónAcceso abiertoImplementación 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 EugenioProcedures 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.
- PublicaciónAcceso abiertoPropuesta 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 EugenioFor 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.
- PublicaciónAcceso abiertoEconomía formal e inclusiva(Universidad de Ibagué., 2019) León Martínez, Juan Pablo; Jiménez Bulla, Juliana; Hernández Umaña, Iván DaríoThis project focuses on the understanding of economic informality in the Colombian rural context, paying special attention to its implications in terms of productive and social inclusion. Along these lines, the project focuses on three specifically relevant manifestations of rural informality: i) financial informality; ii) illegal mining; and iii) insecurity of property rights over land. From the perspective of financial informality, the lack of access to formal credit channels can be decisive in the decision of rural producer households not to adopt new technologies, or to participate in alternative export channels that generate higher incomes. Likewise, the risk of formal assurance level can have negative consequences for production decisions and the ability to generate sustainable income in the long term. Regarding illegal mining, this activity not only has a direct potential negative impact, through the limited capacity to adopt technologies and generate income, but also indirectly, with harmful consequences on the environment and health. Finally, insecurity about land ownership rights can limit productive investment, both through a limited supply of resources to finance certain investments, and through lower demand for investment. This is due to the uncertainty associated with the increased risk of losing access to land over quality, property rights are not completely defined.
- PublicaciónAcceso abiertoReporte integrado en trabajos de auditoria(Universidad de Ibagué., 2019) Robles Sánchez, Juan Diego; Solano Cortes, Laura Daniela; Diaz Ramírez, Angie CarolinaThis research work was carried out based on the perception of auditing professionals and students of public accounting on the barriers that may arise in the development of the auditor's work on the implementation of integrated reports in companies in Colombia. Bearing in mind that the objective of integrated reports is to unite financial and non-financial information, allowing to have a holistic image of the organization offering greater clarity on the internal and external factors that affect the company in the creation of value. To meet the research objective was taken as a student base of the University of Ibague and public accounting professionals of the city of Ibague, which was applied some surveys where several positive points were found, one of them was that the subject is not so new and perceive the importance of integrated reports in the professional exercise.