Análisis comparativo de un sistema de costos por procesos y costos por actividades en la empresa DISTRIBUIDORA Ferreaceros S.A.S de la ciudad de Duitama Authors: Aguillon Torres, Jhonathan Miguel

“…The present article aims to generate as a corporate analysis between process based-cost and activities based-cost systems in the enterprise DISTRIBUIDORA FERREACEROS S.A.S of the Duitama city, because this don’t have a consolidated costing system that facilitates its intern process for gets exact price about their products. …”

Análisis de Estrategias de Financiamiento de las Pymes del Sector Comercio en el Municipio de Duitama Boyacá Authors: Correa Castro, Meily Daniela

“…They are also a fundamental basis for economic development, where most were created by entrepreneurs seeking economic benefit. In addition, Smes have greater participation in the industrial, commercial and service sectors that contribute to the improvement of the economy of the municipality of Duitama. …”

Análisis del ámbito financiero en la actividad profesional que ejercen los egresados de contaduría pública de la Universidad Antonio Nariño sede Duitama del 2015-2019 Authors: Ruiz Bonilla, Paula Daniela

“…This article will allow us to visualize the professional profile that accountants play within society, in turn we will learn about professional development and the sense of belonging they have for their career, as well as identify the different work fields that professionals currently perform. …”

Análisis teórico de la aplicación del impuesto diferido bajo las normas internacionales de información financiera y la aplicación bajo la norma Nacional Colombiana. Authors: Triana Melo, Mabel Julieth

“…Taking into account that this aspect may affect the financial and tax accounting of a company, it is necessary to evaluate them so that the importance of accounting - financial and tax planning that benefits the company's decisions can be established, in such a way that it reflect the reality of the company, helping to mitigate the impact of the temporary differences that these mean.…”

Aspectos financieros en las empresas industriales de Boyacá. Authors: Acosta Fuquen, Angie Lizeth

“…Among the works found, it is detected and analyzed that SMEs in this region have been managed with relative ineffectiveness in the financial aspect, since the absence of professional criteria is relevant and failing that, ancestral and/or traditional family knowledge emerge forgetting about the importance of analysis in accounting, economic and financial aspects; in such a way that there is an incidence in the management of the same business organizations, which is reflected in aspects such as competitiveness and productivity.…”

Cambios tributarios que se generan a partir del comercio electrónico en Colombia. Authors: Forero Lache, Laura Carolina

“…This project composes a research proposal, which aims to analyze the tax changes that are generated from electronic commerce in Colombia, since this has been one of the most trending topics in recent years, taking into account that technology has it has been advancing day after day and in the same way the tax changes must be updated, since each reform carried out on services affects the entire population. …”

Condiciones para la formalización del sector floricultor del municipio de Cerinza, Boyacá. Authors: Ojeda García, Oscar Javier

“…The results of the research allow us to observe that business formalization brings a good number of benefits, such as: easier access to credit, increased tax collection by the State and working conditions that favor workers.…”

Elaboración de una herramienta práctica, para el cálculo de los costos en el sector panificador de la ciudad de Duitama, con estudio particular en la Panadería Chano's Authors: Rubiano Casallas, John Jairo

Estrategias Para Incentivar la Implementación de los Impuestos Ambientales en Empresas Manufactureras de la Ciudad de Duitama Authors: Crispin Pinzon, Luis Alexander

“…These taxes are the basis for companies in this sector to begin to become aware of the environmental deterioration caused over the years and thus find the most appropriate strategies to make the implementation of said taxes effective.…”

Incertidumbre financiera en prácticas contables de la ferretería de la cuidad de Duitama. Authors: Puerto Velandia, Johana Angelica

“…. , inventories and accounts receivable, in the same way the financial statements of the last years 2018 and 2019 will be analyzed, with the aim of comparing whether the accounting policies established by the company are being performed in the accounting processes, so that the dealer can make better decisions more clearly and reflect the reality of the financial statements.…”

Lección de educación financiera en cuanto el ahorro y la inversión. Authors: Suarez Hernández, Diana Maria

“…The purpose of this research is financial education, being the main basis to take a look at managing economic resources, learning to make sound decisions, learning to manage time positively, do not give up easily, take opportunities at the right time, in a society that needs it, with levels of poverty, look for young entrepreneurs who want to have a future with sufficient bases to achieve it and not fail in the first attempt, remove the mentality of being employed, seeking independence. …”

Manejo financiero de una empresa de servicios dedicada al alquiler de equipos para construcción ubicada en la ciudad de Duitama – Boyacá. Authors: Riaño Anaya, Laura Ximena

Modelo de sustitución de importaciones: Efectos financieros en la industria siderúrgica de Boyacá. caso Acerías Paz Del Rio. Authors: Pineda Abril, Mayerly Alexandra

“…Methodologically, secondary information is required, with historical documents on the evolution of the steel activity. in Colombia, and financial data of the company, since the beginning of its operation. From the analysis it is established that the model was accompanied by a policy of protection of the national industry, with a positive effect at the beginning, which was not accompanied by a process of technological reconversion, so that, given a change in the development scheme, it conditioned the financial viability of various productive activities, including the steel industry.…”

Modelo estratégico para empresas familiares: enfocado en la profesionalización y planeación estratégica como factores de incidencia en la continuidad y crecimiento de las mismas.... Authors: Chaparro Vásquez, Diana Marcela

Estudio de factibilidad para la exportación de aceite de aguacate desde Ibagué - Tolima hacia Miami - Estados Unidos Authors: Cortés Castillo, Angie Juliana

Diseño urbanístico y arquitectónico del nodo unicentro a partir de un sistema integrado de transporte masivo para la ciudad de Villavicencio. Authors: Soler Ciro, Luis Alfredo

Análisis de la evasión de impuestos como acto de detrimento a la ética profesional del contador, artículo de revisión Authors: Olaya Medina, Erika Marcela

“…Based on the above, this review article has been made through a bibliographic search in databases (Google Scholar, Science Direct) and the Central Board of Accountants (JCC) with the aim of analyzing and determining the ethical moral impact , social, economic, accountant and penalties which generates tax evasion through the professional practice of the public accountant. …”

Diseño de órtesis de miembro inferior para personas con problemas de dorsiflexión Authors: Cruz Salas, Daniel Felipe

Impacto que Genera la Implementación de las NIIF para Pymes Authors: Barrios Narváez, Daniela Alejandra

“…Colombia adopts the International Financial Reporting Standards IFRS for Smes, seeking to align with international economic, financial, legal and accounting protocols that affect Colombian companies, improve their competitiveness at the international level, facilitate the reading and analysis of their financial statements, contribute to decision making and achieve potential benefits. Determine the financial impact generated by the implementation of IFRS in Smes in Colombia. - Identify the economic, financial and legal impacts of the adoption of the IFRS for Smes on companies in Colombia. - Identify main challenges faced by small and medium-sized companies in Colombia in the process of implementing the IFRS for Smes. …”

Diseño de las políticas contables a la empresa Ingeniería HSEQ consultores S.A.S., según la NIIF para pymes. Authors: Aguirre Cuellar, Olga Lucia

“…In the development of this research we found that not all sections of the IFRS for SMEs are applicable to the company, so they are tailored to the needs, to obtain a comparable and verifiable accounting before any entity.…”