POLITECNICO GRANCOLOMBIANO CIENCIAS ADMINISTRATIVAS, ECONOMICAS Y CONTABLES BOGOTA D.C.
PROYECTO DE INVESTIGACION FORMATIVA NIC16 PRIMERA ENTREGA – SEMANA TRES
OROZCO PATIÑO PATIÑO RAUL ARROYO ALISSON CECILIA GALVIS RUEDA JOHN FREDY QUIROZ CUELLAR MARYI LORENA PATRICIA PATRICIA VIRGINIA VIR GINIA ARIAS NARVAE NARVAEZ Z YELA ALINA ESPERANZA
CONTABILIDAD DE ACTIVOS GRUPO 001 A 01! GRUPO F HERNANDEZ OCAMPO CESAR AUGUSTO
BOGOT" D. C. # MARZO 01!
CONTENIDO P$%. INTRODUCCI&N............................................................................................................................. '
IV. CAPÍTULO I. ANTECEDENTES DE LA NORMA INTERNACIONAL DE CONTABILIDAD 16 4.1. Sección 1: Antecedentes desde e ni!e inte"n#ci$n# 4.1.1. O%&eti!$''''''''''''''''''''''''''''''. 4.1.(. Ac#nce''''''''''''''''''''''''''''''' 4.1.). L*ne# de tie+,$'''''''''''''''''''''''''''. 4.(. Sección (: Antecedentes desde e ni!e n#ci$n#'''''''''''''''''. V. CAPÍTULO II. IMPACTO ECON-MICO DE LA NORMA INTERNACIONAL DE CONTABILIDAD 16'''''''''''''''''''''''''''''. V.1 Sección 1: C#"#cte"*stic#s ene"#es de # ec$n$+*# c$$+%i#n#'''''''''. /.1.)
/.1.( Desc"i,ción de # ec$n$+*# c$$+%i#n#'''''''''''''''''. P"inci,#es sect$"es ec$nó+ic$s''''''''''''''''''''. /.( Sección (: C#"#cte"*stic#s ene"#es de $s s0%sect$"es ec$nó+ic$s +s s0sce,ti%es # i+,#ct$s ,$" # N$"+# inte"n#ci$n# de c$nt#%iid#d 16'''''''''''' VI. CAPÍTULO III. CARACTERI2ACI-N DEL PAR3UE EMPRESARIAL COLOMBIANO''''''''''''''''''''''''''''''..
/.) Sección 1: C#te$"i#ción de #s e+,"es#s en C$$+%i#''''''''''''. /.4 Sección (: P#nte#+ient$ de ,"$%e+# e 5i,ótesis'''''''''''''''. /.4.( /.4.) VI. VII.
P#nte#+ient$ de ,"$%e+#'''''''''''''''''''. i,ótesis de In!esti#ción''''''''''''''''''''.
CONCLUSIONES'''''''''''''''''''''''''' BIBLIO7RA8IA''''''''''''''''''''''..................
I
INTRODUCCI-N 2
L( )*+-/)* 2343*+( 35 +3( 3 )*734+)%()*, 5-4 2-24)+-4 343*)(534 8 (+-4 %3*3(534 35 -*+3*)- 34+/+/(5 35 34)+-, 34 3) /*( 9373 34)2)* (2)+/5(. L( )*+-/)* 3 /* +(9(:393 -*+3*3 5( 4)%/)3*+3 )*;-()*< •
S3 3*)-*( 35 +3( 3 )*734+)%()*.
•
S3 2343*+( 35 -9:3+)7- %3*3(5 3 5( )*734+)%()* =73 43)* 4)%/)3*+3>
•
S3 2343*+( /*( 9373 34)2)* 3 5-4 (2?+/5-4 3 5( )*734+)%()*.
•
S3 2343*+( /*( 9373 34)2)* 3 5( 3+--5-%?( 3 )*734+)%()*.
•
D393 43 5(( 8 -*3+(.
@I2-+(*+3< L( )*+-/)* 393 4/23( +34 2$(;-4 8 43 393 2343*+( 3* $)- /*( 2$%)*(.
L(4 N-(4 I*+3*()-*(534 3 C-*+(9)5)( 3 I*;-()* F)*(*)3( NIC#NIIF, %3*3(* /* (9)3* */34+( 3*+(5)( 8 *-4 -95)%(* ( 34(23*3 2(( (23*3. L(4 NIIF 3+3)*(* 5-4 3/3))3*+-4 2(( 3-*-3, 3), 2343*+( 8 3735( 5( )*;-()* ;)*(*)3( /3 34 )2-+(*+3 3* 5-4 34+(-4 ;)*(*)3-4 3 2-24)+- %3*3(5, 5-4 /(534 4(+)4;(3* 5(4 *334)(34 3 /4/()-4 -- ()-*)4+(4, 3253(-4, (33-34 8 35 295)- 3* %3*3(5. E* C-5-9)( 5(4 N-(4 3 C-*+(9)5)( (* 4)- (5);)((4 -- -94-53+(4 3 )*34);(9534 2- 5-4 )*734)-*)4+(4 3+(*:3-4, 39)- ( 5( (5( )2533*+()* 3 5(4 )4(4. L(4 N.I.C4 8 5(4 N.I.IF4 4-* /* 2-34- 5(%- 8 -253:-, /3 3/)33 )3*+);)( -*+3*)-4, 3*+3*3 -*+3+-4, (*(5)( 3;3+-4 8 34+(9533 (9)-4 2(( 5( 3-*-?( 8 2-/+)7)( 3 */34+- 2(?4. E* +(*+- 93*3;))( ( 5(4 );33*+34 3*+)(34 35 2(?4 8 (5 43+- -*+(953 3* %3*3(5.
G3*3(53*+3 5(4 N.I.C4 8 5(4 N.I.I.F4 43 2/33* 3;)*) -- /* -*:/*+- 3 *-(4 8 3%5(4 /3 9/4(* -%(*)( 8 -*+-5( 35 3%)4+-, 5(4);)()* 8 2343*+()* 3 )*;-()* ;)*(*)3( 3 5(4 3234(4 3 +(5 -- /3 ;()5)+3 5( )*+323+()*, (*$5)4)4 8 -2(()* 5(( 3 5-4 34+(-4 ;)*(*)3-4 3 5(4 3*+)(34.
3
IV CAPÍTULO I. ANTECEDENTES DE LA NORMA INTERNACIONAL DE CONTABILIDAD 16 4.). Sección 1: Antecedentes desde e ni!e inte"n#ci$n# 4.).1.
O%&eti!$
E5 -9:3+)7- 3 5( *-( 34 234)9) 35 +(+()3*+- -*+(953 3 2-2)3(34, 25(*+( 8 3/)2-, 3 ;-( /3 5-4 /4/()-4 3 5-4 34+(-4 ;)*(*)3-4 2/3(* -*-3 5( )*;-()* (3( 3 5( )*734)* /3 5( 3*+)( +)3*3 3* 4/4 2-2)3(34, 25(*+( 8 3/)2-, (4? -- 5-4 (9)-4 /3 43 (8(* 2-/)- 3* )( )*734)*
4.).(. Ac#nce E5 (5(*3 3 5( *-( 34 43 (25)(( 3* 5( -*+(9)5)()* 3 5-4 3533*+-4 3 2-2)3(34, 25(*+( 8 3/)2-, 4(57- c0#nd$ -+( N-( 3):( - 23)+( /* +(+()3*+- -*+(953 );33*+3 .L( N-( I*+3*()-*(5 3 C-*+(9)5)( 16, 34+(9533 35 +(+()3*+- 2(( 5( -*+(9)5)()* 3 5( P-2)3(, P5(*+( 8 E/)2-. E4+3 +(+()3*+- 4)73 2(( /3 5-4 /4/()-4 3 5-4 E4+(-4 F)*(*)3-4, 2/3(* -*-3 5( )*734)* /3 43 ( 3-, (4? -- 5-4 (9)-4 /3 43 (* 2343*+(- 2- 3+3)--, -94-5343*)(, 34(2-2)()* - 2- /* )*+3(9)- 3 5( P-2)3( P5(+( 8 E/)2-.
4.).). L*ne# de tie+,$
4
G$;)( 1. L?*3( 3 +)32- 3 N-( I*+3*()-*(5 3 C-*+(9)5)( 16<
F/3*+3< E5(9-()* 2-2)( -* 9(43 (< CONSEJO TECNICO DE LA CONTADURIA PUBLICA. R3/23(- 3 ++2<.+2.%-7.-;)534-/3*+4DOCCTCP6Q'1K.2; F33()* A%3*+)*( 3 5(4 )3*)(4 E-*)(4. R3/23(- 3 ++2<.;(23.-%.(<00)*)2-+(5()7-4*)NIC16.2; M)*)4+3)- 3 I*/4+)( 8 -3)-. R3/23(- 3 ++2<.(25)()-*34)+.%-7.-*));*));.22 (*)-)016
4.4. Sección (: Antecedentes desde e ni!e n#ci$n# E5 C-*43:- T*)- 3 5( C-*+(/?( 34 /* -%(*)4- /3 43 3*(%( 3 5( *-(5)()* +*)( 3 5(4 *-(4 -*+(9534 8 4/ ;/*)* 2)*)2(5 34 2343*+( 2-2/34+(4 ( 5-4 )*)4+3)-4 3 ()3*(, )+ 295)- 8 -3)- 3 )*/4+)( 2(( /3 -*:/*+(3*+3 32)(* 2)*)2)-4 8 *-(4 3 )*+323+()-*34 8 %/?(4 3 -*+(9)5)( 3 )*;-()* ;)*(*)3( 8 3 (43%/()3*+- 3 5( )*;-()*, 3 -95)%(+-)/25))3*+- 2(( 5(4 234-*(4 *(+/(534 8 :/?)(4.
CONCEPTO 191;/)/ 191;/)/ de (; 14; . E4+3 -*32++(+( 3 5( ;3/3*)( 3 5(4 37(5/()-*34 3 (/3- ( 5-4 (9)-4 4)%*);)(+)7-, 8 7-5$+)534 /3 323)3*+3* 5-4 7(5-34 (-*(9534 3 5-4 3533*+-4 3 5( 2-2)3(, 25(*+( 8 3/)2/8( 37(5/()* 43?( *334()( (*/(53*+3. P(( 5-4 /3 *- 4/;(* (9)-4 4)%*);)(+)7-4 5
4-5- 43$ *334()- (( +34 - )*- (-4. E5 7(5- (-*(953 *- 3)%3 /* 7(5/(- 332+ 2(( (5%/*-4 2-24)+-4 53%(534 3 3/)4)+-4 3* (+3)( 3 (7(5-4. E4 )2-+(*+3 2(( 5( 2343*+()* 3 5-4 34+(-4 ;)*(*)3-4 2-/3 (5 %3*3( (9)-4 3* 5(4 -*))-*34 3-*)(4 35 3*+-*- 43 2/33* %3*3(* )34%-4 -* 2-4)9)5)(34 3 23)(4, -94-53*)(4 +3*-5%)( 8 7()()-*34 3* 5( 3*+(9)5)(. P- /* 5(-, 5( *-( 43 5))+( ( 5-4 (+)7-4 -* /*( 3))* ;)(953 3 4/ 7(5- (-*(953 8 2- 35 -+- )2)3 5( 37(5/()* 4353+)7( (5 3(5)( 5( 37(5/()* ( +--4 5-4 3533*+-4 3 5( )4( 5(43 3 (+)7-4.
CONCEPTO /=9 de 9 de &0i$ de (;1/. E4+3 -*32+- +(+( 3 5( (25)()* 3 5( NIC 16 2-2)3(, 25(*+( 8 3/)2- ( *)735 *()-*(5 3 )*+3*()-*(5, -*3 34+( *-( (3 2(+3 3 5-4 2)*)2)-4 3 -*+(9)5)( %3*3(53*+3 (32+(-4 3* C-5-9)( 343 35 2(4(- 1 3 3*3- 3 01 8 3* 35 -3*+- 8( 34 (25)(( 3* $4 3 1'0 2(?434, 5- /(5 4)3*- /*( *-( +*)( 8 8( (32+(( 3* */34+- 2(?4 393 43 (25)(( 2(( 35(9-( 5-4 -342-*)3*+34 34+(-4 ;)*(*)3-4 3 (/3- -* PCGA 3* C-5-9)(. CONCEPTO/=9 de 9 de &0i$ de (;1/ . E4+3 -*32+- +(+( 3 5( (25)()* 3 5( NIC 16 2-2)3(, 25(*+( 8 3/)2- ( *)735 *()-*(5 3 )*+3*()-*(5, -*3 34+( *-( (3 2(+3 3 5-4 2)*)2)-4 3 -*+(9)5)( %3*3(53*+3 (32+(-4 3* C-5-9)( 343 35 2(4(- 1 3 3*3- 3 01 8 3* 35 -3*+- 8( 34 (25)(( 3* $4 3 1'0 2(?434, 5- /(5 4)3*- /*( *-( +*)( 8 8( (32+(( 3* */34+- 2(?4 393 43 (25)(( 2(( 35(9-( 5-4 -342-*)3*+34 34+(-4 ;)*(*)3-4 3 (/3- -* PCGA 3* C-5-9)(. S3 -*4)3( 3 (5+( 3537(*)( 35 -*32+- 35 CTCP ! 35 3 :/5)- 3 01 8( /3 34 3 ($+3 -95)%(+-)- 5( (25)()* 3 5( NIC 16 2(( 5( -3+( 35(9-()* 3 5-4 34+(-4 ;)*(*)3-4 8 -*5/)-4 /3 (;3+( 3 (*3( 2-4)+)7( ( 5(4 3*+)(34 8( /3 4/ (+)7- 3* 2-2)3( 25(*+( 8 3/)2 2/33 553%( ( (/3*+( 8 7343 3;53:(- -*+(9533*+3. E5 -*32+- 35 CTCP 10K 35 3 ;393- 3 016 +(9)* 2-433 /- )2(+- 8 34 3 3537(*)( 39)- ( /3 5( 5(4);)()* /3 43 53 3(5)3 ( 5-4 9)3*34 )*/39534 2/33 (/3*+( 35 (+)7- 8 +3*3 /* )2(+- ;(7-(953 23- 3* -+-4 43 2-?( -9+3*3 /* )2(+- *3%(+)7- (5 3;53:(43 /* 3+3)-- 3 5-4 9)3*34 )*/39534.
V.
CAPÍTULO II. IMPACTO ECON-MICO DE LA NORMA INTERNACIONAL DE CONTABILIDAD 16
V.1 Sección 1: C#"#cte"*stic#s ene"#es de # ec$n$+*# c$$+%i#n# /.4.4
Desc"i,ción de # ec$n$+*# c$$+%i#n#
A5 (95( 3 5( 3-*-?( -5-9)(*( 2- 5- %3*3(5 23*4(-4 3* 23+53- 8 (;, /3 4) 9)3* 34 )3+4-* /* 2-3*+(:3 32343*+(+)7- 3 5(4 32-+()-*34 3 */34+- 2(?4. P3- 3)4+3* -+-4 43+-34 8 (+3)(4 2)(4 /3 -* 35 2(4- 35 +)32- (* 73*)- 3)3*- 8 9)*(*- 34(-55- ( 5( 3-*-?( )*+3*( 8 +(9)* (9)3*- (2-4 3* 3(-4 )*+3*()-*(534.
6
C(93 (5(( /3 35 -*4/- 3 5-4 -%(34 -5-9)(*-4 34 /*- 3 5-4 ;(+-34 /3 (* -7))3*+- ( 5( 3-*-?(, 43%* 5( 37)4+( D)*3- =01> L- /3 3(53*+3 4-4+)3*3 5( 2-/)* 35 2(?4 34 4/ 2-2)( 3(*( )*+3*(. C3( 35 35 +-+(5 3 5( 3(*( 43 9(4( 3* 35 -*4/- 3 5-4 -%(34. N/34+( 3-*-?( -5-9)(*( 43 ((+3)( 2- 5( 325-+()* 35 S3+- P)()-, -*3 5( 3-53)* 8 325-+()* 3 5-4 3/4-4 *(+/(534 53 ( 23)+)- ( */34+- 2(?4 (7(*( 8 4-4+3*343 ( +(74 35 +)32- 3)(*+3 -;))-4 -- 5( (%)/5+/(, 5( %(*(3?(, 5( 234(, 5( 4)57)/5+/(, 5( ;5-)/5+/(, 5( 325-+()* )*3( P3- S) +(* 4-5- +/7)43-4 5(4 3()3*+(4 2(( 325-+( */34+-4 3/4-4 3 /*( (*3( $4 +3*);)(( 8 -* 3*-4 )2(+- 3* 35 3)- (9)3*+3 */34+( )4+-)( 43?( /* 2-- );33*+3, 2/34 35 43+- (%-23/()-, )*3- 3+ +)3*3 /- 2-+3*)(5 8( /3 C-5-9)( 34 /*- 3 5-4 2(?434 /3 +)3*3 /*( 2-4))* %3-%$;)( 2)7)53%)((, -3(( 3 -4+(4, ((-*)(, 7()3( 3 2)4-4 +)-4, 4/35-4 8 (3$4 -* /-4 2--4 3 23+53- 8 %(* 7()3( 3 )*3(534, (3$4 3 5( )734)( 3 /5+/(4, 3+*)(4, -5-34 /3 53 (* )2/54- ( 5-4 );33*+34 43+-34. P3- 35 43+- (*/;(+/3- +(9)* 43 ( )734);)(- -* 35 2(4- 35 +)32- 8 5( 2-/)* 3 4/4 4/943+-34 -- 5- 4-* (/+-7)534, -(, 3+(53$*)(, 32(/34 25$4+)-4, ( 23)+)- /3 35 2(?4 32-+3 2-/+- -5-9)(*- ( );33*+34 2(?434.
/.4./
P"inci,#es sect$"es ec$nó+ic$s
Sector Agropecuario
E4+3 43+- 43 ((+3)( 2-/3 3* 5 43 3*/3*+(* )*34(4 +-(4 5( (+)7)(34 3 325-+()* 3 5-4 3/4-4 *(+/(534 4)* 2-34-4 3 +(*4;-()*, 3* */34+- 2(?4 3)4+3* 7()3( 3 /5+)7-4 -- 35 (;, 5( 2(2(, )734)( 3 ;/+(4, -+(5)(4, 5( %(*(3?(, 5( 4)57)/5+/(, 5( ((, 5( 234(. E5 (%- 34 /*( 3 5(4 2)*)2(534 ;/3*+34 3 5( 3-*-?( 3 */34+- 2(?4. G()(4 (5 (2- )534 3 234-*(4 5-%(* -/2(43 8 2-/) 35 (5)3*+- 4/;))3*+3 2(( 5(4 )/(34 8 (4+( 2(( 32-+(. E4+3 43 )7)3 3* 7()-4 4/9 43+-34 -- 4-* 35 (%?-5(, 35 23/()-, 8 35 (2?-5( /3 $4 (35(*+3 3+(55(3-4 /* 2-- $4. Sector manufacturero
E5 43+- )*/4+)(5 - 43/*()-, 43 3*(%( 35 2-34()3*+- 3 5-4 3/4-4 35 43+- 2)()- (%-23/()- /3 7)-4 (+$4, 53 (3* /* 2-34- ( 5-4 3/4-4 3+(?-4 3 5( *(+/(53( 2(( 2-/) */37-4 2-/+-4. E* 34+3 43+- 2-3-4 3*-*+( 5(4 3234(4 /3 43 3)(* ( 5( +(*4;-()* 3 (+3)(4 2)()(4 3+(?(4 3 5( *(+/(53( 3* -+-4 2-/+-4, /* 3:325- 2-?( 43 5( 533, 34 /* 2-/+- )*))(53*+3 -9+3*)- 3 5( *(+/(53(, 23- (8 ;(9)(4 /3 -*7)3+3* 34+3 2-/+- 3* 8-%/+, /34-, (3/)23, /534 8 7()3( 3 2-/+-4 5$+3-4 /3 2(( -9+3*343 ( +3*)- /3 2(4( 2- /* 2-34- +3*);)(-. E4+3 43+- ( 73*)- )734);)$*-43 -* 5( 3()* 3 2-/+-4 3 (5)( 3* 5(4 );33*+34 )*/4+)(4 -- 5( (5)3*+))(, 5(4 939)(4, 5-4 +3+)534 8 5( I*/4+)( Q/?)(, Sector económico de las Comunicaciones
E* 34+3 43+- 43 )*5/83* +-(4 5(4 3234(4 8 -%(*)()-*34 35()-*((4 -* 5-4 3)-4 3 -/*)()* -- =+353;-*?( ;):( 8 35/5(, 3234(4 3 2/95))(, 23))-4, 3)+-)(534, 3+.>. E* C-5-9)( 5(4 -/*)()-*34 4-* 3%/5((4 3*+- 3 5(4 ;/*)-*34 35 M)*)4+3)- 3 T3*-5-%?(4 3 5( I*;-()* 8 5(4 C-/*)()-*34 3 C-5-9)( 8 5( C-)4)* 3 R3%/5()* 3 C-/*)()-*34 =CRC>. L( 2(+))2()* 3 5(4 +353-/*)()-*34 3* 35 PIB 3 5( 3-*-?( 3 C-5-9)( 3* 35 (- 00! ;/3 3 ,!6 7
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ector financiero
E5 43+- ;)*(*)3- 34+$ -*4+)+/)- 2- +-(4 5(4 3*+)(34 9(*()(4, ;-*-4 3 23*4)-*34 8 34(*+?(4, (43%/(-(4, ;)/)()(4, /3 23)+3* 35 34(-55-, 5(4 +(*4()-*34 8 (2(5(*()3*+- ( 5(4 3234(4 3 +--4 5-4 43+-34. E4 )2-+(*+3 34(5+( /3 5-4 9(*-4 2-/373* 35 34(-55- 3 5( 3-*-?( 8( /3 -* 5-4 ;-*-4 /3 2-*3* ( )42-4))* 3 5-4 3234()-4 34+- 534 23)+3 2-3 +(9(:(, -3)(5)(, -2( (/)*()(, 8 (4+( (-( 2(( 35 /25))3*+- 3 +-(4 4/4 -95)%()-*34. E5 43+- (43%/(- 53 23)+3 ( 5-4 3234()-4 3 )*323*)3*+34 +(9(:( -* 5( +(*/)5)( 3 /3 4/4 9)3*34 8 -*+(+-4 34+( /9)3+-4 -* 25)(4 /3 53 (* 43)3( 8 /25))3*+- ( 4/4 *3%-)()-*34. R3423+- 3 5-4 ;-*-4 3 23*4)-*34 8 34(*+?(4 34+-4 43 3*(%(* 3 ()*)4+( 5-4 (2-+34 3 5-4 3253(-4 3 )*323*)3*+34 /3 ;/*)-*(* -- /* (-- 2(( 4/ ;/+/- 8 /25))3*+- 3 3+(4. Sector Comercio
E5 -3)- 34+$ )*5/)- 3* 35 43+- +3)()- 3 5( 3-*-?(, 43 ((+3)( 2)*)2(53*+3 2- 43 35 /3 )2/54( 5( -2( 8 73*+( 3 +-- +)2- 3 (+?/5-4, 3* 5- /3 43 3*-)*(9( 3* 4)%5-4 2(4(-4 -- +/3/3, 3*+3 5-4 *3%-)-4 $4 34+((-4 2(( 34+3 ;)* 43 34+((* 5-4 4)%/)3*+34 35 -3)- (5 2- (8-, )*-)4+(, 3*+-4 -3)(534, 25((4 3 3(- 8 3* %3*3(5 +-- 5- /3 34+ 35()-*(-* 35 -3)- 3 5-4 )734-4 2-/+-4 /3 43 -3)(5)(* ( *)735 *()-*(5 - )*+3*()-*(5. A/*/3 35 43+- -3)(5 :/*+- -* 35 )*/4+)(5 4-* 5-4 2)*)2(534 3* 35 2(?4 (* +3*)- /* (5 -)3*- 3 (- 3* 5- /3 3423+( (5 2)3 9)34+3, 43%* 35 D(*3 34+-4 (* 4/;)- /*( (?( -*4)3(953, 35 -3)(5 4/;) /*( (?( 3 !., 35 43+- 2)) (5 %-9)3*- /3 43 +-3* 3)(4 3 (*3( $2)( 2(( /3 5( 3-*-?( *()-*(5 *- 4)%( 4/;)3*- 34( 34(353()*. P- -+- 5(- G/)553- 9-+3- 234)3*+3 3 F3*(5-, (7)+) 35 2-953( /3 +3*?( 5( 3-*-?( -5-9)(*( 39)- ( 5( */37( 3;-( +)9/+()(, (3$4 5( (?( 3 1,1 3* 5(4 73*+(4 3 -3)-, 5- /3 2-?( 325)( 2- / 2343 (5 )*33*+- 3* 35 IVA (4+( 1K, 5( )*;5()* 35 34 3 ;393*- )*33*+ -- 43 3423(9( 8 2- 35 -*+()- -*+)*/ 4/ 43*( 343*3*+3, =G/)553- B-+3-,
8
;3*(5-, 01!, 9)+$-( 3-*)(>, (3$4 3735- );(4 3 5( 7()()* 2-3*+/(5 3 5(4 73*+(4 3(534 )*-)4+(4, 43%* %/2-4 3 3(*?(4 7()()* (*/(5 3 5-4 5+)-4 ' (-4.
G(;)- . V()()* 2-3*+/(5 3 73*+(4 )*-)4+(4 (*/(5 F/3*+3< DANE
/./ Sección (: C#"#cte"*stic#s ene"#es de $s s0%sect$"es ec$nó+ic$s +s s0sce,ti%es # i+,#ct$s ,$" # N$"+# inte"n#ci$n# de c$nt#%iid#d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
9
•
•
Subsector automotriz <
L( )*/4+)( (/+--+) 3* */34+- 2(?4 -23*3 5(4 (+)7)(34 3 3*4(953 3 73?/5-4, ()-*34, -+-4, 23- +(9)* 3)4+3* (+)7)(34 3 ;(9)()* 3 (/+-2(+34 2(( 2-733 5( 3(*( *()-*(5. S3%* (+-4 +-(-4 3 P- C-5-9)( =01!> =W> E)4+3* 3* 35 2(?4 3*4(95(-(4 3 73?/5-4 8 3 355(4 -*3*+(* 35 K6 3 5( 2-/)*. T(9)* (8 ! 3*4(95(-(4 3 -+-)53+(4. S3%* C-5-9)( 34 35 /(+- 2-/+- 3 73?/5-4 3* A)( L(+)*( -* $4 3 1'0 )5 /*)(34 2- (-. C-* 5( (23+/( 3 5( 25(*+( 3 34+(2(- 3 G3*3(5 M-+-4, C-5-9)( 43 -*7)+) 3* 2-/+- 8 *- 35/4)7(3*+3 3*4(95(-. S3%* 5( A*) =01!> (5%/*(4 3 5(4 2)*)2(534 3*4(95(-(4 4-*< G3*3(5 M-+-4 C-5-+-34, S-)3( 3 F(9)()* 3 A/+--+-34 # SOFASA , H)*- M-+-4 M(*/;(+/)*% S.A, F-+-*. Subsector de materiales para la construcción < L( -*4+/)* 43( 73*)- -*4+)+/83*- -- /*- 3
5-4 43+-34 3 $4 3))3*+- 8( /3 34 /*( )*/4+)( )*$)(, +(9)* %()(4 ( 5-4 2-%((4 3 7)7)3*( 3 )*;(34+/+/( )2/54(-4 2- 35 %-9)3*-. E* C-5-9)( 3)4+3* /(4 3234(4 3+(*:3(4 /3 (* 34+(953)- 4//4(534 3* */34+- 2(?4, 3*+3 355(4 M3)3 C-5-9)(, C33, S()*+ G-9()*, -2(?( %3*3(5 3 (3-4, A%-4.
•
E4+3 43+- 34+$ -23*)- 2- +-(4 5(4 3234(4 3)((4 ( 5( ;(9)()* 3 ;)9(4, )5(-, +3:)- 8 -*;3)* 3 23*(4. E* 35 2-34- 3 ;(9)()* 3 23*(4 3)4+3* 7()-4 2-34-4 -- 4-* 5( 2-/)* 3 5(4 ;)9(4 *(+/(534, 5( )5(*3?(, 5( +3:3/?(, +)*+-3?(, 5( -*;3)*, 5( (5+( -4+/( 8 5-4 *- +3:)-4. S3%* E*-5-9)( =4;> 5( )/( 3 M3355?* -*3*+( 35 ' 3 5( 2-/)* +3+)5, 3423)(5)$*-43 3* +3+)534 3 (5%-*, 35(4 -* 2-5)4+3, 5(*(4 +*)(4 2(( 23*(4, -%( 8 /4-4 +*)-4 3 +35(4 3* 25(*- 8 2/*+-. P- 4/ 2(+3 B-%-+$ %3*3( 35 ' 3 5-4 +3+)534, I9(%/3 35 , (5) 35 8 P33)( +(9)* 35 .E* 34+3 43+- 43 2/33* 34+(( 3234(4 -- < C-5+3:3, F$9)( 3 H)5(-4 8 T3:)-4 35 H(+- =F(9)(+-> 8 T3+)534 E5 C*- =T3:)*->. Subsector Textil:
C-*4)3(-4 /3 3*+- 35 43+- )*/4+)(5 - (*/;(+/3- 43 2-?( -*4)3( *- 35 $4 )2-+(*+3, 23- 4? 3 3537(*)( 8 4/432+)953 ( 5( (25)()* 3 5( *-( 35 43+- +3+)5 8( /3 3* 34+3 43+- 3423)(53*+3 35 CAPE 34 9(4+(*+3 (25)- 2(( 2-3 3(5)( 4/ 2-/)*, 2- 34+- 43 *334)+( +3*3 5(( 5( -*+(9)5)()* 3 2-2)3(34 25(*+( 8 3/)2- 8 34+( 4/:3+- ( 5( (25)()* 3 5( *-(. E* 34+3 /9- (9)-4 3* +3(4 3 323)()* 3 5( (/)*()( 5(4 3*+)(34 34+($* -95)%((4 ( 5537( 3 ;-( 432((( 2- (( 2(+3 4)%*);)(+)7( 3 /* 3533*+- 3 2-2)3(34 25(*+( 8 3/)2-. E* 5( 734)* (*+3)- *- 3( +(* 5(- 34+3 3/3))3*+- =NIC 16,P. A!0>. L( )2-+(*)( 3 34+3 4/943+- 3* */34+( 3-*-?( ()( 3* /3 C-5-9)( +)3*3 /*( %(* 7()3( 3* +35(4 8( /3 3* */34+- 2(?4 2-3-4 3*-*+( %(*34 /5+)7-4 3 (5%-*, 8 43%* M(?( A53:(*( M3)*( C., =01!> 5( 2-/)* *()-*(5 (2/*+( 43%/) 553%(*- ( )2-+(*+34 3(-4 3* 2(?434 -- M)-, EE.UU 8 5( U*)* E/-23(. A3$4, 34+3 43+- 43%* 35 M)*)4+3)- 35 +(9(:-, =W> E5 43+- +3+)5 -/2( -8 $4 3 60.000 3253-4 ;-(534 3* 35 43+- +3+)5, /*-4 '0.000 3253-4 ;-(534 3* 5(4 -*;3)-*34, /*( );( 4))5( 3 3253-4 )*;-(534 3* 5-4 +(55334, -* /(5 43 2/33 3) /3 34+( (3*( -/2( ( /*-4 00.000 +(9(:(-34 8 +(9(:(-(4X, 5- /(5 )*)( /3 9)*( 34(-55- 3* 5( %3*3()* 3 3253-4 8 (2-+( 4)%*);)(+)7(3*+3 ( 5( )*/4+)( -5-9)(*(.
10
VI.
VI.1
CAPÍTULO III. CARACTERI2ACI-N DEL PAR3UE EMPRESARIAL COLOMBIANO. Sección 1: C#te$"i#ción de #s e+,"es#s en C$$+%i#.
E5 43+- +3+)5 3* */34+- ( %3*3(- ;-+(53))3*+- 8 34(-55- 2(( 5( 3-*-?( 35 2(?4 %()(4 ( 5( %3*3()* 3 3253-, 9/3*-4 (+-4 3-*)-4, 8 (2-+3 (5 3))3*+- 3 5( )*/4+)( -5-9)(*(, 8( /3 5( -*;3)* 8 5-4 +3+)534 4-* /* 9)3* 3 -*4/- (4)7- , 2/34 4-* /*( *334)( 9$4)(. 11
L5( )*/4+)( -5-9)(*( ( 5-%(- 3*+( ( 3(-4 )*+3*()-*(534, (/*/3 3* 35 ()*- ( +3*)/3 3*;3*+( 2-953$+)(4 -- 35 -3)- )*;-(5, 35 -*+(9(*- 3 +35(4, ;(5+( 3 (2-8- ( 5(4 2834 2(( /3 34+(4 2/3(* 33, (2(5(*(43 ( /* -4+- $4 9(:-, 8 (3 4/4 2-34-4 3 32-+()* -* $4 ;()5)(34 8 $4 3-*)-4. L( (23+/( 3 */37-4 3(-4, E5 TLC 8 5(4 */37(4 +3*-5-%?(4 /3 (* 553%(- (* (2-+(- (5 43+- -23+)+)7)( 8 (/*/3 (* ;(5+( /(2-8- 3 )*734)* 3* 5( )*/4+)( +3+)5 8 -*;3)* 3* 35 2(?4, 34+( 4)%/3 3)3*- 8 2-4))-*$*-43 -- /*( 3 5(4 3:-34 ( *)735 /*)(5, 5(4 %(*34 )*/4+)(4 53 )*83+(* -3*)()* 8 3)*%3*)3?( 5-%(* - (4? (8- 3;))3*)( 8 3537(*- 4/ -23+)+)7)(. T(95( 1 . I*)(-34 S3+- T3+)5
Indic#d$"es ec$nó+ic$s P)*)2(534 3%)-*34 -*3 43 -*3*+( 5( -23()*< M3355?* ', B-%-+$ ', I9(%/3 35 , C(5) 35 8 P33)( 35
Indic#d$"es 8in#ncie"$s I*)(-34 3 R3*+(9)5)(< E* 35 (- 01, 5(4 3234(4 3 34+3 4/943+- 2343*+(-* 34/5+(-4 2-4)+)7-4. L( 3*+(9)5)( 35 2(+)-*)- 3) 3* 1,1 ;3*+3 ( 01' 8 5( 3*+(9)5)( 35 (+)7-
T((-< S3%* )*;-3 S/23 4-)3(34, 35 ' 43
1 0, 2(( 35 )4- 23)--. I*)(-34 E*3/()3*+-< E5 EBITDA 43
2/33 -*4)3( M3)(*( 3234(, '6 P3/3( )*33*+ 35 1, 3* 35 (- 01 ;3*+3 (5 3234(, 0 G(*3 3234( 8 35 1 )-3234(4.
01', (5 2(4( 3 !K.' )55-*34 ( '1'.K )55-*34. P(( 35 (- 01 35 (%3* EBITDA 3) 0, (5 2(4( 3 K, 3* 35 (- 01' ( 10 3* 35 (- 01, 5- /(5 )*)( /*( (8- 3;))3*)( 3 5-4 )*%34-4 2- 73*+(4 %3*3((4.
P(+))2()* 3* 35 2-/+- )*+3*- 9/+-< E5 43+- +3+)5 +)3*3 /*( 2(+))2()* 35 K. 3* 35 PIB 3 5( )*/4+)( (*/;(+/3(. N)735 3 )2-+()-*34 8 32-+()-*34< S3%* ;334(-55- =01'> 5(4 32-+()-*34 35 43+- 4-* 3 (2-)((3*+3 /* 1.6 3 )2-+()-*34 /* 16. N)735 3 2-/)*< D3 (/3- ( 5( C$(( 3 A5%-*, F)9(4, T3+)5 8 C-*;3)-*34, 35 43+- T3+)5#C-*;3)-*34
3*
C-5-9)(
2-34(
(2-)((3*+3 00 )5 +-*35((4 +)(4 3 ;)9(4 ;3*+3 ( 6 )55-*34 3 +-*35((4 /3 34 5( );( %5-9(5.
12
F/3*+3< E5(9-()* 2-2)( ( 2(+) 3 5( )*;-()* -*4/5+(( 3* 2$%)*( -;))(5 .4/234-)3(34.%-7.- .
VI.(
Sección (: P#nte#+ient$ de ,"$%e+# e 5i,ótesis
VI..1 P5(*+3()3*+- 35 2-953( E5 43+- +3+)5 -* 35 2(4- 3 5-4 (-4 (/*/3 ( %3*3(- 3))3*+- 8 9)3*34+( ( 5( 3-*-?(, 43 ( 7)4+- (;3+(- 2- 7()(4 2-953$+)(4 -- 5- 4-* 35 -*+(9(*- 3 +35(4, 8 3 3(*?( 5- /3 ( %3*3(- %(*34 2)(4 ( 5(4 2834 8 3234(4 /3 +(9(:(* 53%(53*+3, 2/34+- /3 43 3*/3*+(* )*-23+3*+34 3* /* 3(- -*3 (8 -+-4 -* 23)-4 $4 9(:-4 ( (/4( 3 5( -)4)* 3 5-4 ((*3534. E5 43+- +3+)5 8 -*;3)* 3* C-5-9)( 343 35 (- 00 43 ( 7)4+- (;3+(- 2- );33*+34 4)+/()-*34 -- (* 4)- 5( )4)4 ;)*(*)3( )*+3*()-*(5, 5(4 )2-+()-*34 3 23*(4 3 734+) 3423)(53*+3 2-73*)3*+34 3 C)*( 8 2(+3 3 P(*($, 9(:( 2-/)* 3 (5%-* 8 ;)9(4 4)*++)(4, 37(5/()* 35 234- ;3*+3 ( )7)4(4 3+(*:3(4 8 34(4( )**-7()* 8 +3*-5-%?( 35 43+-. E* /(*+- ( 5( NIC 16, 3* 35 43+- +3+)5 43 2/33 -9437( /3 /*( 2-4)953 2-953$+)( ( 5( /3 34+$* 32/34+-4 34 5( ;(5+( 3 -*+-5 3 4/4 (+)7-4 =P-2)3(, 25(*+( 8 3/)2-> 8( /3 3)4+3* /*( %(* (*+)( 8 7()3( 3 (/)*()( 8 3/)2-4 -* 5-4 /(534 +(9(:(* 2(( ( /25))3*+- ( 5( 2-/)* /3 534 2)3 35 3(-. T3*)3*- /* 9/3* -*+-5 3 4/4 (+)7-4 , 5(4 -%(*)()-*34 2-$* 3;53:( -3+(3*+3 3* 4/4 34+(-4 3 34/5+(-4 35 7(5- 3 5(4 (-+)()-*34, )*%34-4 %(4+-4 /3 34+-4 %3*33*. L( NIC 16 34 5(( (5 4-5))+( /* 3%)4+- 3423);)- 3 5-4 -4+-4 2-4+3)-34, -4+-4 3 34(*+35()3*+- , 3+)-, 3* /(*+- ( 323)()* 5( 3*+)( 34+$ -95)%(( ( 3) 35 7(5- 34)/(5 3 /* 3533*+- 3 2-2)3(34 25(*+( 8 3/)2-, 2- 35 )2-+3 34+)(- /3 3)9)?( (+/(53*+3 2- 35 (+)7- = NIC 16>. S) *- 43 +)3*3 /* -*+-5 3 5-4 (+)7-4 ;):-4 3 5( -2(?( 43?( )2-4)953 2-3 (3 5-4 3423+)7-4 3%)4+-4 -*+(9534 3 (*3( -3+( 8 -2-+/*(, (3$4 *- 43?( +(*42(3*+3 2(( 35 -*+-5 )*+3*- 8 2(( 35 /25))3*+- *-(+)7-. VI.. H)2+34)4 3 I*734+)%()* P(( 3:33 /* (3/(- -*+-5 3 5( 2-2)3(, 25(*+( 8 3/)2-, 5( -2(?( 393 -*+( -* /* 2-3))3*+- /3 53 23)+( ( 5( 234-*( /3 5( -2(?( 353%/3 2(( 34+3 ;)* (3 /* -*+-5 3;3+)7- 2(( /3 5( )*;-()* 43( 73( 8 -2-+/*( 8 23)+( (3 /*( -*+(9)5)()* 3 5-4 (+)7-4 3 (*3( -3+( 8 3(5. D3 (/3- ( R-?%/3 =006< 6!>, 2-2)3(, 25(*+( 8 3/)2- 4-* 5-4 3/4-4 (+3)(534 3 )*(+3)(534, /3 (* 4)- (/))-4 2(( 234+( /* 437))-4 ( 5( 3234(, -* 5( ;)*(5)( 3 /3 34+( 2/3( 343*7-57343 3* 4/4 (+)7)(34 8 *- 2(( 43 73*)-4. E4 )2-+(*+3 /3 43 3(5)3 /* -*+-5 )*+3*- 3* /(*+- ( 3%)4+- 3 )*73*+()- 3 (( (+)7- /3 )*%343 ( 5( -2(?( 8 43 +3*%( /*( 2-5?+)( 3 -*+-5, ( -*+)*/()* 9)*(-4 (5%/*-4 2(4-4 3 /+)5)( 2(( -3*( ( (35- 3* (4- 3 /3 43 (55( 34+(- -)+)3*-< # # #
T3*3 /*( 2-5?+)( 2(( 35 (*3:- 3 2-2)3(, 25(*+( 8 3/)2-. H(3 35 3%)4+- 3 5-4 (+)7-4 = 2-2)3( 25(*+( 8 3/)2- /3 3)4+(* 3* 5( -2(?(> 37)4( /3 3)4+( /* -253+- 4)4+3( 3 -*+-5 3 5-4 (+)7-4 ;):-4, (+/(5)(- 8 (3/(- ( 5(4 -*))-*34 3 5( -2(?(.
13
#
C-2-9( /3 5(4 -);)()-*34 3* 5( 2-2)3(, 25(*+( 8 3/)2- 43(* -3+(3*+3 (/+-)((4. R3(5)( -*+3-4 ;?4)-4 3 5( 2-2)3(, 25(*+( 8 3/)2- 3)4+3*+34 23))(3*+3. V3);)( /3 5-4 (+)7-4 ;):-4 34+* (3/((3*+3 (43%/(-4. V3);)( /3 5-4 (:/4+34 ( 5-4 (+)7-4 2- -*32+- 3 )*;5()* 8 323)()* 43(* (5/5(-4 8 3%)4+(-4 (3/(( 8 -2-+/*(3*+3. V3);)( 5( 3)4+3*)( 3 /* (*/(5 3 ;/*)-*34 35 234-*(5 3*(%(- 35 (*3:- 3 P-2)3(, 25(*+( 8 3/)2-. A5 )%/(5 /3 35 -*-))3*+- 8 /25))3*+- 3 34+3 2- 2(+3 3 5-4 3253(-.
# # # #
L-4 (*+3)-34 2(4-4 4-* /* 2/*+- 3 2(+)( 2(( 4/94(*( 5( 2-953$+)( 3 5( ;(5+( 3 -*+-5 3 5-4 (+)7-4, 3* (4- 3 /3 *- 43 34+ ()3*- */*( 34 +(3 2(( 3:-(. E5 -*+-5 )*+3*- 3 5-4 (+)7-4 34 3 %(* /+)5)( 2(( 5( ()*)4+()* 8 2(( 5-4 4-)-4 8( /3 534 23)+3 -*-3 ( ;-*35 34+(- 3 4/4 9)3*34 8 35 -*+-5 /3 3:33* 4-93 355-4. A3$4 534 23)+3 +-( 3)4)-*34 ( 5( -( 3 23*4( 3* 3(5)( )*734)*, (3$4 23)+3 (3 5( -3+( -*+(9)5)()* 3 +-- 5- /3 )25)( 5( NIC 16.
VII.
•
•
•
CONCLUSIONES
L( )*734+)%()* 3 5( NIC 16 3* 5-4 4/943+-34 3 5( 3-*-?( C-5-9)(*(, *-4 23)+) +3*3 /* -*-))3*+- $4 (25)- 3 -- -+-4 43+-34 3 */34+( 3-*-?( /3 *-*-?(-4 +(* ( ;-*- (25)(* 5( *-( -*+(953 3 2-2)3(34 25(*+( 8 3/)2- A3$4 *-4 23)+) -*-3 /$534 4-* 5(4 /(4 ;3/3*+34 ( 5(4 /3 43 (* 7)4+- 32/34+-4 /)3*34 -*+(9)5)(* -23()-*34 9(:- 5( *-(. E* 35 (2?+/5- /(+-, (9-(-4 35 4/943+- +3+)5, -*3 ()3*- 5( )*734+)%()*, 3*-*+(-4 /3 /*( 3 5(4 2-953$+)(4 /3 +)3*3 34+3 43+- ;3*+3 ( 5( *-(, 34 5( ;(5+( 3 -*+-5 3 4/4 (+)7-4 =P-2)3(34, 25(*+( 8 3/)2-> 5- /(5 53 2/33 +(3 )*-*73*)3*+34 (5 (3 5-4 3%)4+-4 -*+(9534 8( /3 (5 *- 3%)4+( /* (+)7- 2-?(* 34+( 34-*-)3*- /3 393* (3 5-4 3%)4+-4 3 5- /3 -/( -* 34+3 3/)2-, )*%34-4, %(4+-4, 323)()-*34 3+. R3(5)( 34+3 2-83+- ;/3 3 %(* (2-+3 ( */34+- -*-))3*+- 8( /3 *-4 23)+) -*-3 $4 3 3( 5( NIC 16, 2(( /3 4)73, -- 43 (25)(, 3* / (4-4, 4/ )4+-)(, (3$4 73 -- 43 (25)( 3(53*+3 ( /* 43+- 3 5( 3-*-?(. E4+3 +(9(:- *-4 3)%) -*4/5+(, )*734+)%( 5- /3 34-*-?(-4 2(( 2-3 3*+3*3 8 -23*3. L(4 );)/5+(34 /3 3*-*+(-4 ;/3-* (5%/*(4 -- /3, (8 /( )*;-()* 3* )*+3*3+ 34(+/(5)((, 5-4 5)9-4 (8 /8 2--4 /3 34+* (+/(5)(-4 ( 5( *-(. 14
VI. BIBLIO7RA8IA CONSEJO TECNICO DE LA CONTADURIA PBLICA. ++2<.+2.%-7.-;)534-/3*+4DOCCTCP6Q'1K.2; F33()* A%3*+)*( 3 5(4 )3*)(4 E-*)(4. ++2<.;(23.-%.(<00)*)2-+(5()7-4*)NIC16.2;
R3/23(R3/23(-
3 3
M)*)4+3)- 3 I*/4+)( 8 -3)- 3/23(- 3 ++2<.(25)()-*34#)+.%-7.-*));*));.22 (*)-)016. ++2<(+/(5)343.-(+/(5)(0101*)#16#34%5-4(*-#2-2)3(#25(*+(#8#3/)2- A+/(5?343. = 3 E*3- 3 01>. NIC 16< D34%5-4(*- 5( P-2)3(, P5(*+( 8 E/)2-. B-%-+$, C-5-9)(.< A+/(5)343.-. R3/23(- 3 ++2<(+/(5)343.-(+/(5)(0101*)#16# 34%5-4(*-#2-2)3(#25(*+(#8#3/)2-. CONSEJO TECNICO DE LA CONTADURIA ++2<.+2.%-7.-+2-3.2223%/*+(4;3/3*+34
PBLICA.
R3/23(-
3
M(*[), G3%-8 =1KK>. I*+-/)* ( 5( 3-*-?(. E)+-)(5 MG(H)55, M(). L-(, E/(- =00>. T*)(4 3 3))* 3-*)(. M3+--5-%?( 8 (25)()-*34 3* C-5-9)(. E)+-)(5 A5;( 8 -3%(. B-%-+$ R37)4+( D)*3- =01!>. R34/5+(-4 35 43+- )*/4+)( 016. R3/23(- 35 1 3 (9)5 3 01! 3 ++2<.)*3-.-3-*-)((+)/5-34/5+(-4#35#43+-#3#)*/4+)(#8#-3)-#43%/*#35# (*31. 15
++24<.%34+)-2-5)4.-2-%((#(/)+-)(#2-2)3(#25(*+(#3/)2-
++2<.3/(-*+(.-0111-*+-5#3#5-4#(+)7-4#;):-4.+5
++2<.4/234-)3(34.%-7.-*-+))(4D-/3*+401S32+)393EE1#0S3+-0T3+)5# 0010VIII01.2; ++24<.4/(.-34+(+3%)(4C-3)(534-/3*+-42;)*;-3S3+-)(5#4)4+3(M-(.2; ++2<.(*).-.-S)+E-D-/3*+4ANDI#B(5(*30016#P3423+)7(4001!.2; ++2<.35-5-9)(*-.-*3%-)-443+-#+3+)5#-*;3)-*#34(;)-4#8#3+-4#LI'11 ++2<.-*-%(;)(4.-+(9(:-4'2-2)3(#25(*+(#3/)2-2-2)3(#25(*+(#3/)2-.4+5
16
