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Bachelor thesis . 2020
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Proceso de implementación de la NIC 41 en Colombia

Authors: Rodríguez Suárez, Yenny Liliana;

Proceso de implementación de la NIC 41 en Colombia

Abstract

Actualmente en Colombia, la agricultura ocupa un sector importante dentro de su economía, y a pesar que año tras año, el porcentaje de contribución al producto interno bruto colombiano ¨PIB” del sector agrícola ha disminuido, este aun cuenta con un papel primordial en cuanto a la sostenibilidad ambiental, la generación de empleo, y la seguridad alimentaria del país en general, es importante destacar que esta actividad agrícola se ha visto estancada, en parte por la desatención estatal, las aperturas de nuevos mercados internacionales, la escasa educación básica y casi nula educación universitaria la cual se concentra en las grandes ciudades y centros urbanos; muchos micro empresarios agrícolas, manejan sus micro empresas basados en la experiencia heredada, pues la forma de trabajar la tierra va pasando de generación en generación al igual que las tierras propiamente dichas. Aun sin formalizarse legalmente como empresarios, se debe tratar a los campesinos como tal, ya que forman un eslabón en la cadena económica, y producción nacional Los campesinos Colombianos, al no contar con oportunidades optimas de capacitación e industrialización, no se consideran a sí mismos empresarios o micro empresarios. Quienes acceden a una educación superior en cualquier campo no regresan al campo para ayudar tecnificar e industrializar el campo sino que se quedan en los centros urbanos, buscando mejores oportunidades, así como también piensan en el mejoramiento de su calidad de vida. En conclusión el empresario y/o productor agrícola no cuenta con la sapiencia administrativa, gerencial y contable adecuada que les permita medir su eficiencia, sus logros reales, mucho menos realizar una planeación estratégica. Se ha limitado en su gran mayoría a realizar sus labores de una manera empírica enfocado únicamente en los procesos operativos y productivos, dejando de lado oportunidades de salir a competir en los grandes mercados, que hagan crecer su economía así como también la economía del país.

Currently in Colombia, agriculture occupies an important sector within its economy, and despite the fact that year after year, the percentage of contribution to the Colombian gross domestic product "GDP" of the agricultural sector has decreased, it still has a primary role in terms of environmental sustainability, job creation, and the country's food security in general, it is important to highlight that this agricultural activity has been stagnant, partly due to state neglect, the opening of new international markets, poor basic education and almost no university education which is concentrated in large cities and urban centers; Many micro agricultural entrepreneurs manage their micro enterprises based on inherited experience, since the way of working the land is passed from generation to generation, just like the land itself. Even without being legally formalized as entrepreneurs, peasants must be treated as such, since they form a link in the economic chain, and national production Colombian farmers, not having optimal opportunities for training and industrialization, do not consider themselves entrepreneurs or micro entrepreneurs. Those who access higher education in any field do not return to the field to help technify and industrialize the field, but they stay in urban centers, seeking better opportunities, as well as thinking about improving their quality of life. In conclusion, the entrepreneur and / or agricultural producer does not have adequate administrative, managerial and accounting knowledge that allows them to measure their efficiency, their real achievements, much less carry out strategic planning. The vast majority have limited themselves to carrying out their tasks in an empirical way focused solely on operational and productive processes, leaving aside opportunities to go out and compete in large markets, which will grow their economy as well as the country's economy.

Pregrado

Country
Colombia
Related Organizations
Keywords

Competition, Agricultura, Production, Empresario, Oportunidad, Agriculture, Economy, Suelo, Quality, Producción, Capacitación, AGRICULTURA, Economía, Opportunity, Soil, Norma, Competencia, Norm, CONTABILIDAD - NORMAS, Entrepreneur, Training, Calidad

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green