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OYECTO DE INVESTIGACION CONTABLE

TULO: CREACION E IMPLEMENTACION DE UN SOFTWARE CONTABLE-AMIGABLE, PARA LAS TIENDAS DE BARRIO, EN LA CIUDAD DE CARTAGENA-BOLIVAR,

ANTEAMIENTO DEL PROBLEMA

s tiendas de a!!i", #$e s"n en %"n%e&t" 'ene!a(i)ad": ("s &e#$e*"s ne'"%i"s #$e %"+e!%ia(i)an e!es . aa!!"tes a( deta( en ("s di/e!entes a!!i"s, en $na in+ensa +a."!a &"&$(a!es, d

dades de C"("+ia e in%($sie de "t!"s &ases0 %"n e( &!"&1sit" de /a%i(ita! (a ad#$isi%i1n de est"s &!"d$%t"s a s$s %(ientes, tant" en (" e%"n1+i%" %"+" en (a +"i(idad0 %"n a("!es a'!e'

+" s"n: (a aten%i1n &e!s"na(i)ada, e( +ini-%!2dit" " +i%!"-%!2dit" /a+i(ia! " &e!s"na( . e( anti-est!2s #$e !indan est"s es&a%i"s #$e si!en de en%$ent!" a ("s 3aitantes de ("s a!!i"s &a!a

t$(ia! s"!e %$a(#$ie! te+a de inte!2s .a sea ("%a(, !e'i"na(, na%i"na( " inte!na%i"na(4

t"s ne'"%i"s 3an enid" de 'ene!a%i1n en 'ene!a%i1n a( i'$a( #$e (as /"!+as de ad+inist!a!("s , en s$ +a."!a, %"+" (" 3a%an s$s an%est!"s, (" #$e 3a "%asi"nad" #$e ("s tende!"s a%t$a(

'an $na in/"!+a%i1n %"nta(e %"n/ia(e, a$n, $ti(i)and" %a5as !e'ist!ad"!as0 #$e ("s ((ee a t"+a! de%isi"nes %"!!e%tas s"!e s$s ne'"%i"s, .a #$e %"n e( &as" de( tie+&", 3an %a+iad" $na

a!ia(es #$e in/($.en s"!e est"s ne'"%i"s0 %"+" s"n: (a e6tensi1n de ("s a!!i"s, e( n7+e!" de 3aitantes, e( n$+e!" de &!"d$%t"s ent!e "t!"s4

! (" ante!i"! . &"! (a '!an a+ena)a #$e tienen est"s ne'"%i"s %"n ("s s$&e!+e!%ad"s a%t$a(es, ("s #$e 3an enid" in'!esand" en ("s a!i"s, est"s tende!"s se en a"%ad"s a %a+ia! ("s

!adi'+as de s$s a%tiidades4

e+"s #$e P"! t!adi%i1n ("s ne'"%i"s de tiendas s"n in/"!+a(es, 3asta %ie!t" &$nt", . #$e n" e6iste $n +"de(" /"!+a( &a!a ad+inist!a! s$s ne'"%i"s en /"!+a e/i%iente . e/i%a)

1+" +e5"!a! e( +"de(" de ne'"%i" t!adi%i"na( de (as tiendas en (a %i$dad de Ca!ta'ena, %"nt!"(and" ("s inenta!i"s, %$entas &"! %"!a! . %$entas &"! &a'a! de (as +is+as9

STIFICACION

s tende!"s ;t!aa5ad"!es de (as tiendasa!e %"nta(e0 %"n e( &!"&1sit" de +e5"!a! s$s &!=%ti%as %"+e!%ia(es, "&ti+i)a! (a ad+inist!a%i1n -%"n e( %"nt!"( %"+" %ae)a &!in%i&a(- de s$s &!"d$%t"s, "/!e%e! +e5"!es &

$s %(ientes, "tene! +e5"!es $ti(idades, %$+&(i! %"n ("s !e#$e!i+ient"s de entidades /inan%ie!as .?" &!"eed"!es e i! in%$!si"nand" en (" #$e ineita(e+ente es e( desa!!"((" te%n"(1'i%", .a

eden, ni deen #$eda!se en e( +ane5" "s"(et" de s$s ne'"%i"s, #$e en s$ +"+ent" /$e a(id", &e!", .a esta+"s en "t!" %"nte6t", %"+" es e( $s" de ("s siste+as %"+&$ta!i)ad"s, ("s %$a

$dan a tene! $n +ane5" e/i%iente . e/i%a) de n$est!as (a"!es, %"n (a enta5a #$e a%t$a(+ente s"n +$. a+i'a(es, ("s di/e!entes s"/t>a!es de( +e!%ad"4

! (" ante!i"! es #$e Te%na!, %"+" instit$%i1n ed$%atia s$&e!i"!, desea en(a)a! %"n este &!".e%t", ("s e(e+ent"s esen%ia(es de este ti&" de ed$%a%i1n, %"+" es (a inesti'a%i1n, (a &!".e%%i1n

a a%ade+ia0 /"!+and" $n '!an e#$i&" inte!dis%i&(ina!i" %"n (a /a%$(tad de in'enie!a ;FACI< . (a /a%$(tad de %ien%ias s"%ia(es ;FACE

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s%!ii! e( +"de(" a%t$a(4

n"%e! ("s di/e!entes &!"d$%t"s, !e&!esentati"s, #$e %"+e!%ia(i)an (as tiendas4

n"%e! di/e!entes s"/t>a!e %"nta(es, si ("s 3a., es&e%ia(i)ad"s en tende!"s4

a(i)a! $n +"de(" s"!e (as a%tiidades #$e deen !ea(i)a! ("s tende!"s, &a!a "tene! (a e/i%ien%ia . e/i%a%ia en e( +ane5" de s$s de$d"!es, a%!eed"!es e inenta!i"s es de%i!, dise*a! $n +"de

5"!ad" " &!"&$est"4

se*a! e i+&(e+enta! $n +1d$(" de inenta!i"4

se*a! e i+&(e+enta! $n +"d$(" de %$entas 6 &a'a! . %$entas &"! %"!a! a%"!de a (as ne%esidades de( tende!"4

TUACION ACTUAL

(a a%t$a(idad n" e6iste $n s"/t>a!e e6%($si" " dedi%ad" a (a (a"! de (as tiendas de a!!i", (" %$a( se %"ns$(t1 %"n FENALCO, Fede!a%i1n na%i"na( de %"+e!%iantes, s"(" 3a. $na e!si1n de

+a Mana'e! Led'e!, (a %$a( tiene $n &!e%i" !e&!esentati", e( %$a( &"see e(e+ent"s #$e n"s se!i!=n &a!a e( "5eti" /ina( de (" #$e desea+"s !ea(i)a! en Te%na! &a!a ("s tende!"s , %"+" es

a a+i'a(e, #$e n" est2 a5$stad" a (as n"!+as (e'a(es %"nta(es . t!i$ta!ias . #$e se (es &!"&"!%i"ne en /"!+a '!at$ita4

NEFICIOS ESPERADOS

s ene/i%i"s #$e Te%na! es&e!a "tene!, es (a !ea(i)a%i1n de $na inesti'a%i1n de a%$e!d" a s$s (neas &!ede/inidas, %"n &a!ti%i&a%i1n de ("s est$diantes de ("s se+i((e!"s . ("s d"%entes

esti'ad"!es0 +ediante $na inte!dis%i&(ina!iedad ent!e Fa%e, Fa%i . P!".e%%i1n s"%ia(4

%$ant" a ("s tende!"s, #$e +e5"!en s$ e/e%tiidad . e/i%a%ia en e( +ane5" de s$s inenta!i"s, %$entas &"! %"!a! . %$entas &"! &a'a!0 (" #$e ("s ((ea!a a tene! +e5"!es &!=%ti%as, a( a$+ent

s $ti(idades . a( "/!e%i+ient" de a5"s &!e%i"s a s$s %(ientes, (" +is+" #$e e( +e5"!a+ient" de !e(a%i"nes %"n s$s %(ientes . &!"eed"!es, .a #$e tend!an %(a!idad s"!e (as "&e!a%i"nes %"n

s+"s4

SOS O ACTIVIDADES

s si'$ientes s"n (as a%tiidades &!in%i&a(es a !ea(i)a! d$!ante e( &!".e%t":

a(i)a! &(an de t!aa5" de (a inesti'a%i1n

isi1n de &!"'!a+as %"nta(es4

e&a!a! e( estad" de( a!te

n"%e! e( n$+e!" de tiendas en Ca!ta'ena . &"! a!!i"s

n"%e! ("s &!"d$%t"s de (as tiendas, teniend" en %$enta +e!+as . &2!didas de ("s +is+"s4

e&a!a! inst!$+ent" a&(i%a! a ("s tende!"s, en as"%i" %"n /a%i4

ea%i1n de( '!$&" de se+i((e!"s de a&"." a (a inesti'a%i1n . s$ %a&a%ita%i1n4

"!dina%i1n de( '!$&" de se+i((e!"s4

&(i%a%i1n de( inst!$+ent" en (a +$est!a de (as tiendas, &"! &a!te de( se+i((e!"4

a$(a%i1n de( inst!$+ent" '$a4

n=(isis estadsti%" de (a ta$(a%i1n e in/"!+e4

&"." a (a !ea(i)a%i1n de( s"/t>a!e %"nta(e a /a%i4

SARROLLO ESTRATEGICO

ALIAR PLAN DE TRABAO DE INVESTIGACION

!ea(i)a $na !e$ni1n de ("s De%an"s de FACE, FACI, e( di!e%t"! de CICTAR . ("s d"%entes asi'nad"s a inesti'a%i1n de a+as /a%$(tades0 %"n e( &!"&1sit" de %""!dina! t"d" (" !e(a%i"nad" %

esti'a%i1n &!"'!a+ada4

!ante esta !e$ni1n se %"n%!eta!"n (as (a"!es a !ea(i)a! &"! ("s d"%entes ads%!it"s a inesti'a%i1n, (a &a!ti%i&a%i1n de &!".e%%i1n s"%ia(, a('$n"s esta+ent"s #$e n"s &$edan %"ad.$a! %"n

"! %"+" (" es Fena(%" . Unde%"4

ARCO TEORICO

t!aa5" es $na a%tiidad ita( de( 3"+!e, #$e %"n e( &as" de ("s a*"s, e( %!e%iente aan%e de (a %ien%ia, (as n$eas tenden%ias en (a ind$st!ia . te%n"("'a, n" s"(" 3a 'ene!ad" ene/i%i"s

"n1+i%"s, sin" #$e a (a e) 3a +e5"!ad" %"ndi%i"nes, dis+in$.end" tie+&"s a( !ea(i)a! $na a%tiidad, . si+&(i/i%a! (a di/i%$(tad de %ie!t"s e5e!%i%i"s (a"!a(es4

as %"+" (a %!e%iente ne%esidad de +e5"!a! . /a%i(ita! (a %a(idad de ida de ("s se!es 3$+an"s, 3a %!ead" inte!dis%i&(ina!iedad ent!e (a %ien%ias ((eand" asi #$e (as %ien%ias %"nta(es .

n"(1'i%as %!een s"/t>a!e %"nta(es de/inid"s est"s %"+" ("s &!"'!a+as de %"ntai(idad " &a#$etes %"nta(es, destinad"s a siste+ati)a! . si+&(i/i%a! (as ta!eas de %"ntai(idad4 E( S"/t>a!e

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nta(e !e'ist!a . &!"%esa (as t!ansa%%i"nes 3ist1!i%as #$e se 'ene!an en $na e+&!esa " a%tiidad &!"d$%tia: (as /$n%i"nes de %"+&!as, entas, %$entas &"! %"!a!, %$entas &"! &a'a!, %"nt!"

enta!i"s, a(an%es, &!"d$%%i1n de a!t%$("s, n1+inas, et%4 Pa!a e((" s"(" 3a. #$e in'!esa! (a in/"!+a%i1n !e#$e!ida, %"+" (as &1(i)as %"nta(es, in'!es"s . e'!es"s, . 3a%e! #$e e( &!"'!a+a !

%=(%$("s ne%esa!i"s4

POS DE SOFTWARE

&endiend" de (as ne%esidades de( $s$a!i" se &$eden a&(i%a! di/e!entes ti&"s de s"/t>a!e %"nta(es #$e atiendan a ("s !e#$e!i+ient"s de (as sit$a%i"nes #$e a dia!i" se &!esentan . #$e de+

a se!ie de es&e%i/i%a%i"nes t2%ni%as #$e &e!+itan satis/a%e! a( $s$a!i" de (a in/"!+a%i1n4

/t>a!e $s" &e!s"na( " d"+2sti%" . din=+i%"

n%i&a(+ente dedi%ad" &a!a ("s $s$a!i"s d"+2sti%"s #$e &"! (" 'ene!a( $ti(i)an e( &!"'!a+a %"nta(e %"n &1(i)as %"nta(es +an$a(es, . a t!a2s de estas %$entas &$eden %"nt!"(a! s$s %$enta

'a!, en 3"5as de %=(%$(" s$s &!es$&$est"s ad+inist!ati"s a( i'$a( #$e (a %"n%i(ia%i1n de %"ntai(idad si+&(e in%($.e:

/t>a!e ("> end

e( ("> end de( +e!%ad" de ("s ne'"%i"s, (as a&(i%a%i"nes de %"st"s a5"s de( s"/t>a!e %"nta(e &e!+iten #$e se !ea(i%e (a +a."!a de (a %"ntai(idad de ("s ne'"%i"s4

e%$ente+ente ("s &!"eed"!es si!en a $n s"(" +e!%ad" na%i"na(, +ient!as #$e $n '!an n7+e!" de &!"eed"!es "/!e%en s"($%i"nes %"nta(es se&a!adas en %ada +e!%ad" na%i"na(, ta+i2n

sten e6%e&%i"nes #$e &!"een a&(i%a%i"nes ad+inist!atias %"nta(es ada&ta(es a %asi t"d"s ("s &ases de $n %"ntinente, &a!a e((" deen %$+&(i! %"n inte'!a! en s$s &!"%es"s (as N"!+as

e!na%i"na(es de %"ntai(idad;NIC< . ("s C"n%e&t"s Gene!a(+ente A%e&tad"s de C"ntai(idad ;CGACind">s, +a%int"s3, (in$6 #$e s"n &!"'!a+as de d"(e ent!ada ("s %$a(es s"n $sad"s &"! (a '!an +a."!a de ne'"%i"s4

t$a(+ente (as %a!a%te!sti%as de ("s S"/t>a!e %"nta(es, e6i'idas &"! ("s $s$a!i"s, 3a &e!+itid" #$e en (a "/e!ta de ("s +is+"s, s$s at!i$t"s +e5"!en en !e(a%i1n a( &asad"4

tene+"s #$e 3". en da ("s S"/t>a!e C"nta(es, s"n inte'!ad"s ent!e (a &a!te de 'esti1n . (a &a!te %"nta(e, .a n" en &!"%es"s &"ste!i"!es sin" en (nea, es de%i!, en tie+&" !ea(4 La 2&"%a

"'!a+as +"d$(a!es inde&endientes, est= &asand", .a #$e ("s e+&!esa!i"s a$n en (as &.+e, e6i'en inte'!a%i1n t"ta( ent!e t"d"s ("s +1d$("s de s$s a&(i%a%i"nes4

/t>a!e +e!%ad" +edi"

+e!%ad" +edi" %$!e $n !an'" a+&(i" de ne'"%i"s de s"/t>a!e #$e &$eden se! %a&a%es de se!i! a (as ne%esidades de est=nda!es de %"ntai(idad +7(ti&(es na%i"na(es #$e &e!+ite (a %"nta

diisas, " n"4 Pe!" s$ &!in%i&a( %a!a%te!sti%as es #$e atiende a e+&!esas %"n ne%esidades de &a!ti%i&a! a!i"s $s$a!i"s si+$(t=nea+ente, e6isten a&(i%ati"s de s"/t>a!e %"nta(e %"n "&%i1

(ti$s$a!i"s %"n%$!!entes . "t!"s #$e n" (a tienen, . %"n &!"%es"s inte'!ad"s a (a %"ntai(idad de (a e+&!esa4

+is+" e6isten a&(i%a%i"nes de s"/t>a!e %"nta(e, de nie( +edi" +$(ti$s$a!i" #$e tienen /a%i(idad en (a ada&ta%i1n de (as ne%esidades de %ada e+&!esa, en %a+i" "t!"s s"n s"(" &a!a $n t

!%ad"4 Un" de ("s as&e%t"s #$e (as e+&!esas ea(7an es e( '!ad" de di/i%$(tad a (a 3"!a de (as a%t$a(i)a%i"nes, (a /a%i(idad de a$t"a&!endi)a5e e i+&(e+enta%i"nes n" t!a$+=ti%as4 La %a&a%

e+&!esas &!"eed"!as de a&".a!("s "n-(ine, &e!" d=nd"(es $n es&a%i" en #$e &!=%ti%a+ente n" !e#$ie!an de e(("s &a!a n" tene! te%n"de&enden%ia4

/a%i(idad de +i'!a! de (a e!si1n +"n"$s$a!i" ;'!at$ita " n" < a (a e!si1n +$(ti$s$a!i" sin e/e%t"s %"(ate!a(es " &!"%es"s en'"!!"s"s, es "t!" as&e%t" #$e +i!an (as e+&!esas a( de%idi!se &"

" de s"/t>a!e %"nta(e a /in de "!'ani)a! s$ e+&!esa %"n $na e!dade!a s"($%i1n %"nta(e4

/t>a!e 3i'3 end

e( +=s %"+&(e5" . %"st"s" s"/t>a!e de %"ntai(idad de ("s ne'"%i"s es /!e%$ente+ente &a!te de $n e6tens" 5$e'" de s"/t>a!e +$%3as e%es %"n"%id" %"+" . P(ani/i%a%i1n de !e%$!s"s

&!esa!ia(es4

/t>a!e +e!%ad" e!ti%a(

'$n"s s"/t>a!e &a!a (a %"ntai(idad de ne'"%i"s est=n dise*ad"s &a!a %ie!t"s ne'"%i"s es&e%/i%"s4 In%($i!= (as %a!a%te!sti%as #$e s"n es&e%/i%as &a!a di%3a ind$st!ia4 En a('$n"s %as"s est

a en &"%as e+&!esas4

RIBUCIONES DE UN SOFTWARE CONTABLE

$n &e#$e*" ne'"%i"s %"+" (as tiendas, ("s s"/t>a!e %"nta(es n" s"n tan %"+&(e5"s %"+" s$e(en se! ("s de (as '!andes e+&!esas #$e "&e!an en e( +e!%ad"4 Un ti&" de s"/t>a!e %"+" est

ede inte'!a! %ie!tas at!i$%i"nes " +1d$("s ta(es %"+" %$entas &"! %"!a!, %$entas &"! &a'a!, %a5a e inenta!i"s #$e de /"!+a /=%i( . e/i%a) (es &$ede 'ene!a! in/"!+a%i1n 7ti( a( instante4

enta!i"s

s inenta!i"s !e&!esentan ienes %"!&"!a(es destinad"s a (a enta en e( %$!s" n"!+a( de ("s ne'"%i"s, as %"+" a#$e(("s #$e se 3a((en en &!"%es" de &!"d$%%i1n " #$e se $ti(i)a!=n " %"ns$+

(a &!"d$%%i1n de "t!"s #$e an a se! endid"s4

a("! de ("s inenta!i"s, e( %$a( in%($.e t"das (as e!"'a%i"nes . ("s %a!'"s di!e%t"s e indi!e%t"s ne%esa!i"s &a!a &"ne!("s en %"ndi%i"nes de $ti(i)a%i1n " enta, se dee dete!+ina! $ti(i)and" e

t"d" PEPS ;&!i+e!"s en ent!a!, &!i+e!"s en sa(i!

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s %$entas . d"%$+ent"s &"! %"!a! !e&!esentan de!e%3"s a !e%(a+a! e/e%ti" $ "t!"s ienes . se!i%i"s, %"+" %"nse%$en%ia de &!2sta+"s . "t!as "&e!a%i"nes a %!2dit"4 Las %$entas . d"%$+

! %"!a! a %(ientes, e+&(ead"s, in%$(ad"s e%"n1+i%"s, &!"&ieta!i"s, di!e%t"!es, (as !e(atias a i+&$est"s, (as "!i'inadas en t!ansa%%i"nes e/e%t$adas /$e!a de( %$!s" "!dina!i" de( ne'"%i" . "

n%e&t"s i+&"!tantes, se deen !e'ist!a! &"! se&a!ad"4

entas . D"%$+ent"s &"! Pa'a!4

s %$entas . d"%$+ent"s &"! &a'a! !e&!esentan (as "(i'a%i"nes a %a!'" de( ente e%"n1+i%" "!i'inadas en ienes " en se!i%i"s !e%iid"s4 Se deen !e'ist!a! &"! se&a!ad" (as "(i'a%i"nes d

&"!tan%ia, ta(es %"+" (as #$e e6istan a /a"! de &!"eed"!es, in%$(ad"s e%"n1+i%"s, di!e%t"!es, &!"&ieta!i"s de( ente . "t!"s a%!eed"!es4

ARCO LEGAL

C"("+ia e( s"/t>a!e %"nta(e esta a+&a!ad" &"! (as (e.es . n"!+as +en%i"nadas a %"ntin$a%i1n, desta%and" #$e (a &a!te t2%ni%a de( s"/t>a!e %"nta(e, a sae! (a a%%i1n de ("s !e'ist!"s,

&a(dad"s &"! (a n"!+a %"("+ian" de%!et" !e'(a+enta!i" H . JK de KK en e( #$e se es&e%i/i%an (as n"!+as %"nta(es . e( %ata("'" de %$anta &a!a da! %$+&(i+ient" a (as n"!+a! de

ntai(idad 'ene!a(+ente a%e&tadas4

. : es $na (e. %"+&$esta &"! K a!t%$("s, san%i"nada en K ;. t"daa i'entea!e (i!e . %ada e) +as est= ((a+and" (a aten%i1n de ("s $s$a!i"s, tant" asi #$e 3a. $n &!".e%t" de (e. ins&i!ada en ("s &!in%

"!es &"! ("s #$e dee ($%3a! e( Estad"4

a!t%$(" H de n$est!a C"nstit$%i1n P"(ti%a a/i!+a e( de!e%3" de t"das (as &e!s"nas a %"n"%e!, a%t$a(i)a! . !e%ti/i%a! (as in/"!+a%i"nes #$e se 3a.an !e%"'id" s"!e e((as en an%"s de dat"s

3i"s de entidades &7(i%as . &!iadas4 E( J 'a!anti)a #$e t"das (as &e!s"nas tienen de!e%3" a a%%ede! a ("s d"%$+ent"s &7(i%"s sa(" ("s %as"s #$e esta(e)%a (a (e.4

Estad" dee 'a!anti)a! e( $en +ane5" de (a in/"!+a%i1n de ("s %i$dadan"s4 A#$e(("s dat"s %$.a %"n/iden%ia(idad es esta(e%ida &"! (a (e. deen se! t!atad"s de +ane!a ta( #$e e( a%%es" a

d2 7ni%a+ente a (as &e!s"nas e instit$%i"nes a$t"!i)adas4

a!as de (a t!ans&a!en%ia, e( Estad" dee &e!+iti!(es a ("s %i$dadan"s %"+&!ende! ("s siste+as de in/"!+a%i1n #$e $ti(i)a, en tant" #$e 5$e'an $n &a&e( de '!an i+&"!tan%ia en s$ /$n%i"na+

!a +$. sa($da(e #$e a (a %i$dadana se (e &e!+itie!a ana(i)a! . %"n"%e! ("s &!"'!a+as #$e se $ti(i)an &a!a +ani&$(a! s$ in/"!+a%i1n, %a(%$(a! (as ta!i/as de se!i%i"s &7(i%"s " ("s i+&$est"

SARROLLO

de(" a%t$a(:

s tende!"s %a!ta'ene!"s, &a!a e5e!%e! s$ (a"! a%t$a(+ente !ea(i)an =si%a+ente (as si'$ientes a%tiidades: %"+&!as, entas, "!'ani)a%i1n de ("s &!"d$%t"s, "!'ani)a%i1n de &a'"s . %"!"s

a(es des%!ii!e+"s a %"ntin$a%i1n:

+&!as:

!a dete!+ina! #$e &!"d$%t"s an a %"+&!a!0 3a%en $n inenta!i" /si%" en s$s estantes, nee!as . %"n'e(ad"!es de t"d"s ("s &!"d$%t"s #$e %"+e!%ia(i)an, en /"!+a is$a( . dete!+inan si ti

e( +is+" &a!a an"ta!("s en (a (ista de %"+&!as-$n %$ade!n", as +is+", +$%3"s an t"+and" a&$ntes de ("s &!"d$%t"s #$e (es s"(i%itan %$and" est=n !ea(i)and" s$s entas . n" ("s tienen

i/i%an #$e tienen e( dine!" en s$ "(si((" ;+$%3"s (" $san e(("s +is+"s, $san (a %a5a &a!a ("s i((etes +en"!es< . se des&(a)an a ("s ($'a!es d"nde (es &!"een ("s &!"d$%t"s #$e %"+e!%ia(i)

!+a(+ente (a &(a)a de +e!%ad"4

and" !e'!esan %"n s$s %"+&!as, $i%an t"das (as %"+&!as en $n ($'a! . &"ste!i"!+ente, an %"("%and" en ("s estantes " ($'a!es #$e (es %"!!es&"nde4

n ("s &!"d$%t"s #$e enden a( '!ane( %"+" s"n e( a%eite, /!i5"(, a)7%a! . "t!"s %"+ien)an a e+&a%a!("s n"!+a(+ente en "(sas &(=sti%as, se'7n (as +edidas +as s"(i%itadas &"! ("s %(ientes .

"%an ("s &!e%i"s se'7n %!een 'ana!4

ntas:

and" ((e'an ("s $s$a!i"s de( a!!i" a ad#$i!i! s$s &!"d$%t"s, se %"+ien)a %"n $n sa($d" in/"!+a( de&endiend" (a 3"!a de( da &"! e5e+&(" si es en (a +a*ana, $en"s das . as en e( !est" de

&!e'$nta a( $s$a!i" #$e desea, e( %$a( &ide e( &!"d$%t" . este se des&(a)a a $s%a!(", si % !ee tene!("0 si (" tiene, se (" des&a%3a . si n", e6&!esa #$e se (e a%aa de te!+ina! " e( $(ti+" se (" $a!i" 60 des&$2s de des&a%3a!(e ("s &!"d$%t"s, e( tende!" %a(%$(a (a %$enta de (" endid", si s"n &"%"s &!"d$%t"s (" 3a%e +enta(+ente . si s"n a!i"s &!"d$%t"s , a%$de a (a %a(%$(ad"!a, ($e'

tene! (a %$enta, se (a 3a%e sae! a( %(iente ;+$%3as e%es e( % (iente %"!!i'e e( %a(%$(" &"!#$e e( tende!" se e#$i"%a a /a"! " en %"nt!a< . &!e'$nta &"! e( &a'", s i es de %"ntad" !e%ie e( din

a a (a %a5a " %a51n de&endiend" de (a tienda , de$e(e e( %a+i" si (" a+e!ita . (e di%e @%"n +$%3" '$st" " @ a (a "!den 0 si es a %!2dit", %"+enta a('" s"!e e( +is+"; 8est" &a!a %$and"

as at!asad" " "5" Ya ((eas (a %$enta a(ta< . &!"%ede a a&$nta! e( a("! de (a %$enta en $n %$ade!n" d"nde tiene !e(a%i"nad" t"d"s s$s de$d"!es " %(ientes . (e a&$nta en $n %a!t"n%it" #$e

%(iente, ("s a("!es a%!editad"s4

e%$ente+ente, ("s %(ientes ((ean ("s &!"d$%t"s . si s"n a %!2dit", (" +$est!an a( tende!" . este si esta "%$&ad", (e da (a enia #$e (" ((ee . n" 3a%e e( !es&e%ti" a&$nte en s$ (i!", (" #$e 3a

e (a +a."!a de (as e%es, n" se a%$e!de de este des&a%3"4

"!a, si ("s &!"d$%t"s &e!e%ede!"s %"+" (as e!d$!as, &(=tan"s, .$%a, /!$tas . "t!"s n" se enden en e( tie+&" #$e e( tende!" 3a esti+ad" 3a%e!(", (e t"%a se(e%%i"na! ("s &e"!es . enia!("s,

ti+"sa+ente, a (a as$!a, (" #$e ta+i2n a$+enta (a &!"(i/e!a%i1n de +"s%as . !atas, a$+entand" ta+i2n (a %"nta+ina%i1n is$a( . a+ienta( ;+a("s "("!es

7/23/2019 Sin Proyectodeinvestigacioncontable 120527200024 Phpapp02

5/5

+"s %"nstatad" #$e ("s tende!"s, n" tienen %"nt!"( s"!e s$s inenta!i"s4

'ani)a%i1n de &a'"s:

tende!", %$and" a a !ea(i)a! ("s &a'"s de ("s &!"d$%t"s #$e 3a ad#$i!id" a %!2dit", $s%a (as /a%t$!as en $na ta(a d"nde &"see (as +is+as, s"(" %$and" e( &!"eed"! ((e'a a %"!=!se(a0 e

e ten'a e( dine!" en e( "(si((" " %a5a . %an%e(a si .a esta en%ida " a"na si es e( %as", (" #$e n"s de+$est!a #$e n" tiene $na &(ani/i%a%i1n de &a'"s4

(" #$e !es&e%ta a %!2dit"s %"n entidades /inan%ie!as, ("s !ea(i)a %$and" tiene (a ne%esidad de ad#$i!i! &!"d$%t"s &a!a s$!ti! s$ ne'"%i", sin nin'7n est$di" &!ei" de( +is+", s"(" %a(%$(and"

n s$s entas dia!ias &$ede %an%e(a! (as %$"tas de( +is+"4

e6&(i%ad", n"s de+$est!a #$e ("s tende!"s n" tienen %"nt!"( en s$s %$entas &"! &a'a! a s$s &!"eed"!es4

!"s:

s tede!"s, !ea(i)an ("s %"!"s a s$s %(ientes, !e'$(a!+ente &"! #$in%enas, (a &!i+e!a ent!e ("s das H a de( +es . de( de( +es . e( H de( &!16i+" +es, es&e!and" ("s &a'"s #$e !e%ien

entes de ("s di/e!entes entes4

and" !ea(i)an e( %"!", sa%an (as %$entas de ("s %$ade!n"s #$e $ti(i)an &a!a an"ta! ("s %!2dit"s, d$!ante esta (a"!, n"!+a(+ente, se e#$i"%an . !e-e+&ie)an n$ea+ente . +$%3as e%es

e!en%ias " in%"nsisten%ias ent!e (" #$e e( tende!" %"!a . (" #$e e( %(iente a a &a'a! ;%"n e( den"+inad" Qa(eQa!e %"nta(e, #$e ten'a $n +"d$(" de inenta!i"s, #$e %a&t$!e, en /"!+a +$. /=%i(, t"d" (" !e/e!ente a ("s &!"d$%t"s #$e %"+e!%ia(i)a ;a!de6