Procesos de control de inventario que afectan la carga impositiva de las Pymes del sector litográfico importadores de cartón en Colombia
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Fecha
2023
Autores
Sarmiento Morales, Daniela
Martínez Quiroz, Deiny
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
Los inventarios comprenden en gran medida uno de los activos más importante de las empresas y representa un porcentaje considerable del capital de trabajo del sector, los cuales por medio del desarrollo de su actividad principal, logran el aumento de su rentabilidad por medio de una correcta gestión y proceso en el manejo de su inventario; es por ello, que si este proceso de gestión y manejo de inventario se utiliza de la manera correcta y eficaz se minimiza la repercusión negativa en la carga impositiva de las empresas del sector litográfico específicamente las que utilizan material de Cartón en Colombia. Por tal razón, es primordial utilizar un control y manejo de inventario de manera correcta y que éste sea el más adecuado, teniendo en cuenta la actividad de la
compañía y el sistema de gestión que más se adapte a su necesidad; teniendo la claridad que de ello se podrá medir la competitividad de la compañía, debido a que si no es fiable su sistema de gestión puede afectar de manera financiera. Así mismo, el control de inventario es uno de los más complejos, debido a que los inventarios constituyen en las empresas uno de los principales componentes del capital de trabajo y de los activos de las empresas (Osorio, 2008). Por su parte, Vidal, Londoño & Contreras (2004) mencionan que uno de los principales problemas que afectan una empresa es la administración y control de sus inventarios. De igual manera, es importante como la correcta utilización del sistema de gestión de inventario afecta de forma directa la carga impositiva la compañía y esto podría ser positivo o negativo para la rentabilidad de la compañía, debido que la falta de control a los procesos afecta de manera significativa la planeación tributaria de una compañía. Por otro lado, según Parra (2014) existe un conjunto de estrategia útil en la gestión fiscal, que las empresas adoptan de manera anticipada, con el fin de desarrollar de manera efectiva su actividad económica buscando el mayor rendimiento de su inversión, al menor costo tributario posible. Así mismo, Fuertes, (2015) señala la importancia de la contabilización de los inventarios y el efecto de estos en los estados financieros de una empresa, su significancia y relevancia en los mismo; dicha medición y presentación de este rubro influye en la posición financiera de la sociedad, resultados y rendimientos del periodo, así como en la carga impositiva como producto del impuesto a las ganancias; lo cual cada vez es mayor el reto para los preparadores y analistas de los estados financieros comprender en su totalidad de una manera global la valoración y presentación de esta cuenta debido a su relevancia e impacto significativo.
Inventories largely comprise one of the most important assets of the companies and represents a considerable percentage of the working capital of the sector, which through the development of its core business, achieve increased profitability through proper management and process in the management of its inventory, which is why, if this process of management and inventory management is used correctly and effectively minimizes the negative impact on the tax burden of companies in the lithographic sector specifically those using cardboard material in Colombia.For this reason, it is essential to use a control and inventory management correctly and that this is the most appropriate, taking into account the activity of the company and the management system that best suits your needs, being clear that this will measure the competitiveness of the company, because if it is not reliable management system can affect financially. Likewise, inventory control is one of the most complex, because inventories are one of the main components of the working capital and assets of companies (Osorio, 2008). Vidal, Londoño & Contreras (2004) mention that one of the main problems affecting a company is the administration and control of its inventories. Similarly, it is important how the correct use of the inventory management system directly affects the tax burden of the company, and this could be positive or negative for the profitability of the company, because the lack of control to the processes significantly affects the tax planning of a company. On the other hand, according to Parra (2014) there is a set of useful strategy in tax management, which companies adopt in advance, to effectively develop their economic activity seeking the highest return on their investment, at the lowest possible tax cost. Likewise, Fuertes, (2015) points out the importance of accounting for inventories and the effect of these on the financial statements of a company, its significance and relevance in the same; such measurement and presentation of this item influences the financial position of the company, results and yields of the period, as well as the tax burden as a product of income tax; which is increasingly the challenge for the preparers and analysts of financial statements to fully understand in a comprehensive manner the valuation and presentation of this account due to its relevance and significant impact.
Inventories largely comprise one of the most important assets of the companies and represents a considerable percentage of the working capital of the sector, which through the development of its core business, achieve increased profitability through proper management and process in the management of its inventory, which is why, if this process of management and inventory management is used correctly and effectively minimizes the negative impact on the tax burden of companies in the lithographic sector specifically those using cardboard material in Colombia.For this reason, it is essential to use a control and inventory management correctly and that this is the most appropriate, taking into account the activity of the company and the management system that best suits your needs, being clear that this will measure the competitiveness of the company, because if it is not reliable management system can affect financially. Likewise, inventory control is one of the most complex, because inventories are one of the main components of the working capital and assets of companies (Osorio, 2008). Vidal, Londoño & Contreras (2004) mention that one of the main problems affecting a company is the administration and control of its inventories. Similarly, it is important how the correct use of the inventory management system directly affects the tax burden of the company, and this could be positive or negative for the profitability of the company, because the lack of control to the processes significantly affects the tax planning of a company. On the other hand, according to Parra (2014) there is a set of useful strategy in tax management, which companies adopt in advance, to effectively develop their economic activity seeking the highest return on their investment, at the lowest possible tax cost. Likewise, Fuertes, (2015) points out the importance of accounting for inventories and the effect of these on the financial statements of a company, its significance and relevance in the same; such measurement and presentation of this item influences the financial position of the company, results and yields of the period, as well as the tax burden as a product of income tax; which is increasingly the challenge for the preparers and analysts of financial statements to fully understand in a comprehensive manner the valuation and presentation of this account due to its relevance and significant impact.
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Palabras clave
Inventarios, Impuestos, Valoración, Impositiva, Manufactura, Compañías, Litografía, Impuestos de renta, Impuesto IVA, Activos, Pymes, Inventories, Taxes, Valuation, Taxation, Manufacturing, Companies, Lithography, Income Tax, VAT Tax, Assets, SMEs
