Estrategias para la eficiente gestión contable, administrativa y fiscal de ASOPESMAR

The following research entitled strategies for the efficient accounting, administrative and fiscal management of ASOPESMAR was established with the purpose of proposing strategies and developing a procedures manual for the efficient organizational management of ASOPESMAR, having as a theoretical basis scientific journals, university database and graduate work, about how the accounting and tax processes should be in an association in addition to knowing under what regulations they operate; and in turn to identify the elements and information that give us the necessary support to propose competencies to create a manual of administrative, accounting, fiscal and financial procedures for the entity. Subsequently, the survey instrument was applied to collect data, an instrument that was established taking into account the four dimensions of this work, which allowed us to obtain results that show the needs of ASOPESMAR in the exercise of its activity. As main results, it is evident that they do not carry out adequate accounting processes in comparison with what is required by the regulations, likewise it was possible to identify that the current cost management is not in accordance with the necessary characteristics for the entity, reaching a conclusion on the need to improve the management of accounting and cost processes in the association, so it is essential for the association to implement a procedures manual to improve the management of their practices. However, this research presents some limitations such as the difficult access to the associates, due to the sanitary crisis, which limited the transfer to the association's headquarters, in addition to the limited availability of the information obtained by ASOPESMAR.

• Autores: Peña Mantel, Paola Andrea; Sierra Plaza, Saray Eliana
• Tipo de recurso: Trabajo de grado de pregrado
• Fecha de publicación: 2021
• Institución: Corporación Universidad de la Costa
• Repositorio: REDICUC - Repositorio CUC
• Idioma: spa
• OAI Identifier: oai:repositorio.cuc.edu.co:11323/8872
• Acceso en línea: https://hdl.handle.net/11323/8872; https://repositorio.cuc.edu.co/
• Palabra clave: Manual of procedures; Accounting processes; Cost management; Organizational management; Manual de procedimientos; Gestión de costo; Procesos contables; Gestión organizacional
• Rights: openAccess
• License: Attribution-NonCommercial-ShareAlike 4.0 International