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Diseño de un sistema de información de facturación electrónica para la cooperativa de transportadores de pasajeros de Ciénaga de Oro, Córdoba

Abstract:

Technological advances in the accounting and tax area have been increasing at the rate at which the globalization process advances worldwide, to demonstrate this aspect a little more closely, the particular case of what is known today in Colombia as electronic invoicing, which in the country is regulated by Law 2010 of 2019, and seeks among its purposes to serve as this instrument that allows the State to have almost complete information on the universe of taxpayers and transactions carried out, since with it it is possible to monitor various links in the chain of economic activity such as production of goods and services, thereby improving the effectiveness of tax control, in the case of Colombia developed by the DIAN. In relation to the above, the general objective of this research was the design of an electronic billing information system for the Cooperativa De Transportadores De Pasajeros De Ciénaga De Oro, Córdoba, in the department of Córdoba. From the methodological point of view, this work was developed under a descriptive study, where instruments such as direct and documentary observation of the company's billing area were taken. From this investigation it was concluded that the best alternative for the electronic invoicing process should be one that achieves the reduction in costs involved in paper invoicing, as well as savings in logistics costs, and time in issuance. of invoices, for this reason, the installation of the FE of the supplier Sifone Company was recommended, since its price in the market is the lowest and it complies with the requirements demanded by the DIAN.

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Business, Innovation, and Economy

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