title

DESIGN AND IMPLEMENTATION OF AN ACCOUNTING SYSTEM, MANUALS OF

PROCEDURE AND INTERNAL CONTROL
FOR THE CONSTRUCTION COMPANY - 'KONSTRUKTION LTDA.'

title SCOPE OF IT WHAT IS IT FOR WHOM

WHAT WILL BE DONE IT WILL BE DONE WILL DO, (WHERE,
A good title should define the content of
I work with the least number of words. (Will I design it, I (a system, a WHEN ..how)
possible. Will I implement? software, a Company site, time
The title must implicitly contain the answer. As far as audit, a..?) Delimitation: thematic,
questions like: What, how, where and I will arrive, what will it be spatial and temporal
Why is it studied or investigated? It has result of my
close relationship with the formulation of project
problem and the general objective.

1. Problem statement

symptoms and causes

The Company "KONSTRUKTION LTDA." has been in operation since its creation in 2000 until the present day.

characterized by its accounting system, its accounting policies, and the procedures for management
they have not been their own, as such infrastructure has been developed from outside the
company and therefore has not become the property of the entity, in a way that allows for the
administrators conceive it and maintain it as a working tool. The previous situation is reflected in the
the following circumstances (symptoms):

• Hiring an external accounting consultancy where the information is managed from outside the
company with the accounting policies of the advisors, which were not granted to the company at
terminate the contract.
• Discontinuity of the counters that the Company has contracted on-site, which generates increasingly
new accounting management criteria, according to the changes applied by the on-duty accountant.
• The information, despite being centralized in the Bogotá office, originates in each project, which to its
It establishes its own controls for the handling and processing of information.
• Lack of coordination and instruction for the staff involved in the management of accounting information.
since the personnel that should operate under the accountant depends on the resident engineer of the
work.
• Lack of an accounting manual that establishes a management criterion for one of the accounts that
they integrate the code and the cost centers established accounting-wise. Absence of a manual of
procedure in which the accounting policies to be followed by the Company are defined.

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The previous situations make the information generated currently not timely; that it does not
I take a comparative base against the initially established project budgets in the tenders;
that it looks more like accumulated data of something that happened and not as the basis on which they can
project actual costs, that is, what it actually costs the company to produce a work for each ele-
a reduction of costs; that accounting is projected only with the aim of fulfilling tax obligations in the end
of the year; that the company's financing is not optimal, as the absence of timely information creates
new sources of information (outside of accounting) that duplicate the use of human resources
financial resources for its achievement

Forecast(situation without project and intervention)

This issue, both individually and collectively, does not allow current administrative policies,
financial and accounting aspects lead to the optimization of human and technical resources for achieving the
social object, since accounting is not considered as a basis for decision-making. To continue this
symptomatology, the company could lose competitiveness and decrease profitability, because without knowing the
unit costs of the works it carries out, could not enter to control them or to make projections for the future
bidding based on real costs.

Control the forecast(situation with project and intervention)

To achieve good results, an administrative infrastructure is essential.

and technical, an accounting infrastructure that allows for timely evaluation of the management carried out, therefore, it is
necessary to design an accounting system with tax and financial projection with its corresponding
account manual and prepare a procedures manual that establishes the policies
administrative and accounting practices that contribute to strengthening the internal control of the Company.

1.2. Problem formulation

What type of accounting system needs to be designed and how will it be implemented, for the Company-
KONSTRUKTION LTDA., counteract the absence of its own accounting infrastructure?

1.3. Systematization of the Problem or of the proposed solution

1. What are the characteristics of the accounting and control information systems in that company?
2. What effects does the lack of a procedural manual have on the accounting management of the company?
how to overcome this?
3. What is the relationship between the current accounting system and the development of the Company?
"KONSTRUKTION LTDA.", for example, when presenting financial statements, what would be the
guidelines for presenting them?
4. What would be the strategy to design and implement an information and accounting control system for
the appropriate decision-making in the company KONSTRUKTION LTDA., and that leads to the

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 implementation of an accounting system, with its respective procedure manuals and
internal control?

2. OBJECTIVES

2.1. General

Design and implement an accounting system for the construction sector company: 'KONSTRUKTION'
LTDA.
[Link]

1. - Determine the characteristics of the accounting system (accounting manual with tax projection and
financial)
2. - Develop a manual of internal control procedures.
3. - Define guidelines for the presentation of financial statements.
4. - Determine a strategy for the implementation of an information and accounting control system for the
decision making.

Why is it being researched?

3.1. From the theoretical perspective: Concern for delving deeper into one or several theoretical approaches that address the problem.

from which it is expected to advance in the proposed knowledge and find new explanations or
solutions that modify or improve current knowledge.

3.2. From the methodological perspective: The desire to apply new methodologies or techniques (tools, concepts,
experiences, mathematical, statistical, computer models, etc.), which will serve as contributions both for the
study of problems similar to the investigated one, both for the application of those methodologies or techniques
proposals by other researchers.

[Link] the practical: Researcher's interest in improving and developing their knowledge, obtaining a degree
academic, contribute to the solution of concrete problems affecting private organizations or
public, etc.

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4. FRAME OF REFERENCE (takes into account the available knowledge).

4. Theoretical framework: The theoretical elements proposed by one or different authors are described, which
They allow the researcher to base their process of knowledge.
[Link] framework: It is defined and delimited according to the researcher's criteria in accordance with the framework.

theoretical and with the concepts involved in the research variables.

4.3. Contextual Framework: Where the study takes place
4.4. Legal framework: Mention which laws, legislation, decrees are related to and affect the subject of
study.
With the objectives and the reference frameworks, the hypotheses could be constructed.
5. HYPOTHESES (In computer engineering work, they are implicit in the objectives)
THE HYPOTHESIS is an affirmative proposition that the researcher puts forward in order to arrive at
Explain facts or phenomena that characterize or identify the object of knowledge.

5.1 First-degree hypotheses: They describe facts or situations of the object of knowledge, which...
Although they are known for popular knowledge, they can be subjected to VERIFICATION. Example: the good
The criteria for the decision-making process of the company 'KONSTRUKTION LTDA.' depends on the
accounting information available to the decision-making unit.
5.2. Second degree hypothesis: Establish a cause-effect relationship (If X then Y). This statement
it is demonstrated and verified by its linkage to a theoretical model.
In the construction sector and especially in 'KONSTRUKTION LTDA.', the financial information does not
it is organized in a coherent and normalized way; this situation does not allow for the application of administrative practices
and reliable financial institutions.
5.3. Third degree hypothesis: The presence of existing relationships between complex variables is stated.
Suggest explanations between larger extent phenomena. Example: The medium-sized company in the sector and
small in Colombia is characterized by its leaders facing an outdated management approach
produced by the absence of systems such as: responsibility area accounting, planning
and budget control, and information systems that allow for the evaluation of the organization's development.
Emphasis is placed on these points of the research design because of their proper formulation and understanding.
it depends on the success of the research process.

6. METHODOLOGY (THE HOW, THE TYPE OF RESEARCH AND THE METHODS USED)

7. RESOURCES (HUMAN, INFRASTRUCTURE, FINANCIAL)

SCHEDULE (TIME MANAGEMENT, ACTIVITIES)
[Link] BIBLIOGRAPHY
10. ANNEXES

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