Determinación de los procesos contables administrativos y legales que contribuyen al adecuado funcionamiento de las Mipymes del sector Juan de Ampudia en Jamundí

Abstract

The objective of this work was to determine the accounting, administrative and legal procedures for the proper functioning of mipymes in the Juan de Ampudia sector in Jamundí. For its development a survey was conducted to owners, managers and administrators of mipymes, to know the current situation of their businesses and then structure recommendations. The results show that although 85% of companies have their legal documentation, it is important that the remaining 15% meet the legal requirements to avoid sanctions. Regarding the functions performed by public accountants in mipymes, 51% perform financial statements, 18% perform financial evaluation, 13% control costs and expenses and 11% financial analysis. In the tax issue, owners of mipymes were consulted if they complied with their tax obligations. In this regard, 70% said that if they comply, and 25% of mipymes said that they comply with their labor obligations. In conclusion, the accounting, administrative and legal procedures developed by mipymes are in a high degree of informality given that these are not standardized or documented, the lack of knowledge and experience has led to the fact that they do not have all the legal or regulatory requirements. Some documents are out of date, on the accounting side only some have managed to consolidate an accounting system, although it takes a record and control of income and expenses, is not done under the rigors and requirements of public accounting. The current situation has a direct relationship with the inefficiency of internal operations, especially with the adequate use of financial resources. The lack of planning and financial management, for example, is associated with problems of liquidity, indebtedness, among other aspects, which compromises directly the viability of the business and the profitability for the owners.