Diseño de un Modelo de Gestión Contable y Financiero para la Empresa Resortes Delta ubicada en la Ciudad de Bogotá
Fecha
2025-05
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Red internacional de Cooperación Académica
Resumen
La contabilidad financiera es importante, cuando es útil para la toma de decisiones económicas, es decir, cuando ayuda a evaluar sucesos pasados, presentes y futuros.
Lo relevante sucede a partir de la capacidad que hace significativa la información debida sobre los riesgos empresariales como un elemento clave de la relevancia de esta.
La información financiera, se caracteriza por cumplir con cualidades de comparabilidad y claridad las cuales deben comprenderse con el tiempo permitiendo comparar las cuentas anuales de una empresa a lo largo de diferentes periodos, la situación financiera y la rentabilidad de la empresa.
Actualmente la empresa Resortes Delta ubicada en la ciudad de Bogotá afronta problemas financieros a raíz de la informalidad y poco tecnicismo en sus procesos y procedimientos contables, lo cual ha conllevado a generar perdidas a nivel de inversión; así mismo no se identifica la utilidad neta, no existe control de ventas, facturación y cartera, razón por la cual con el desarrollo del proyecto se busca realizar la formulación de un modelo de gestión contable y financiero que facilite a la empresa tener una estructura organizacional contable y financiera, con el fin de generar un ciclo de funcionamiento que permita medir, controlar, analizar y verificar que la información generada sea de calidad, fidedigna y veraz, ayudando a una toma de decisiones acertadas permitiendo así minimizar los riesgos asociados al proceso y por medio del cual se pretende organizar de manera adecuada un proceso fundamental, como lo es el área contable de esta organización.
Economic, that is, when it helps evaluate past, present and future events. What is relevant happens from the capacity that makes the due information on business risks meaningful as a key element of its relevance. Financial information is characterized by complying with qualities of comparability and clarity which must be understood over time, allowing the annual accounts of a company to be compared over different periods, the financial situation and the profitability of the company. Currently, the company Resortes Delta located in the city of Bogotá faces financial problems due to informality and lack of technicality in its accounting processes and procedures, which has led to generating losses at the investment level; Likewise, the net profit is not identified, there is no control of sales, billing and portfolio, which is why the development of the project seeks to formulate an accounting and financial management model that makes it easier for the company to have an organizational structure accounting and financial, in order to generate an operating cycle that allows measuring, controlling, analyzing and verifying that the information generated is of quality, reliable and truthful, helping to make correct decisions, thus allowing to minimize the risks associated with the process and through which it is intended to adequately organize a fundamental process, such as the accounting area of this organization.
Economic, that is, when it helps evaluate past, present and future events. What is relevant happens from the capacity that makes the due information on business risks meaningful as a key element of its relevance. Financial information is characterized by complying with qualities of comparability and clarity which must be understood over time, allowing the annual accounts of a company to be compared over different periods, the financial situation and the profitability of the company. Currently, the company Resortes Delta located in the city of Bogotá faces financial problems due to informality and lack of technicality in its accounting processes and procedures, which has led to generating losses at the investment level; Likewise, the net profit is not identified, there is no control of sales, billing and portfolio, which is why the development of the project seeks to formulate an accounting and financial management model that makes it easier for the company to have an organizational structure accounting and financial, in order to generate an operating cycle that allows measuring, controlling, analyzing and verifying that the information generated is of quality, reliable and truthful, helping to make correct decisions, thus allowing to minimize the risks associated with the process and through which it is intended to adequately organize a fundamental process, such as the accounting area of this organization.
Descripción
Palabras clave
Proceso, Financiero, Contabilidad, Modelo de gestión, Gestión financiera, Process, Financial, Accounting, Management model, Financial management
Citación
Mancera Rodríguez, R. J. y Cespedes Baquero, L. T. (16-17 de mayo 2024). Diseño de un Modelo de Gestión Contable y Financiero para la Empresa Resortes Delta ubicada en la Ciudad de Bogotá [Ponencia]. III Encuentro Latinoamericano de Experiencias Universitarias, Red internacional de Cooperación Académica. https://rid.unaj.edu.ar/handle/123456789/3329