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Acc 561

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Comenzar un Negocio

Irene Carreras Sánchez

University of Phoenix

ACC/561PR Accounting

Dra. Aida Lozada Rivera

07 de junio de 2010

Para iniciar cualquier tipo de negocio, ya sea, de vender servicios, tienda por departamento, negocio propio, negocio con o sin fines de lucro, se necesita dejarse llevar por algún modelo de contabilidad. La contabilidad no es tan solo números y transacciones, la misma nos ayuda en la toma de decisiones a cerca del negocio. Según, Horngren at el, (2008) el sistema de contabilidad es un mecanismo para obtener, organizar, y comunicar la información financiera sobre las actividades de la institución. Unos de los principales objetivos que tiene el mismo, es la obligación que impone a las empresas públicas, en realizar al final de cada año unos reportes sobre sus operaciones.

Estas empresas tienen como deber cada año publicar los mismos en los Principios de Contabilidad Generalmente Aceptados o por sus siglas en ingles GAAP. Estos se encargan de regular y de revisar los estados de cada empresa a final de cada año, para asegurarse que las empresas no están cometiendo ningún tipo de fraude y estén reportando todo lo referente a su negocio. Existen otros métodos de evaluación para las instituciones, todo va a depender de la naturaleza del negocio.

Otro de los métodos de evaluación es la auditoria. La auditoria según, Horngren at el, es una especie de examen de los libros de la institución, con el propósito de determinar las operaciones financieras y los resultados de las mismas, para luego poder hacer un informe sobre las mismas. Esta tiene como objetivo confirmar asuntos financieros y verificar que los principios de contabilidad hayan sido aplicados en forma correcta y consciente. Además con la auditoria se tiene en cuenta la opinión ya sea, del administrador, supervisor o gerente, acerca del manejo financiero de la institución.

Los patronos y administradores de cualquier tipo de negocio, tienen a su cargo muchas responsabilidades para con el negocio. Algunas de las mismas son a causa de la posición que ocupan en la empresa o institución y otras son muchas veces porque no hay otra persona con autoridad para decidir y le corresponde a ellos. Estos tienen el deber y la obligación de llevar la contabilidad de su negocio aparte de la personal. Además tienen que hacer reportes mensuales de toda transacción que involucre dinero en su negocio de forma mensual, los cuales utilizarían a final de año para reportarlos a las agencias pertinentes, y así, saber el estado de su empresa a medida que va pasando el tiempo.

De esta forma cada supervisor o gerente tiene más control sobre lo que está ocurriendo en su empresa financieramente hablando. Esto es vital para cualquier tipo de empresa, ya que, anualmente podrán tomar decisiones a cerca de los resultados obtenidos en años pasados. Y en años futuros podrán ver un mayor crecimiento en su negocio o podrán hacer cambios para superar el número de ventas obtenidas, si es que les corresponde. Realizando estos tipos de eventos, muchos negocios se evitarían muchos problemas y en ocasiones se ahorrarían mucho dinero, ya que los que violen las leyes son multados.

Todo patrono o administrador de cualquier organización que por algún motivo u otro, se vea envuelto en un caso de fraude va ha ser multados. Los fraudes pueden ir desde ocultar fondos de la empresa, ocultar transacciones de la empresa, cosas que se compraron, fondos obtenidos para algún propósito en específico y fueron usados en otra cosa. Las multas pueden comenzar por cantidades elevadas de dinero, el administrador o el encargado de reportar la actividad financiera puede ir a la cárcel, el tiempo determinado es dependiendo de la magnitud del fraude. Este en la mayoría de los casos pierde la licencia de profesional y no puede ejercer la profesión nunca mas. Y la mas grave de todas el cierre de la institución o establecimiento que cometió el fraude.

Para evitar caer en alguno de estos problemas, cuando se quiere comenzar un negocio hay que tener en cuenta muchos aspectos antes de comenzar el mismo. Se debe tener bien claro qué tipo de negocio se quiere comenzar, ya sea, una empresa sin o con fines de lucro, un negocio privado, expandir un negocio ya existente, entre otros. Además se debe tener el capital necesario para comenzar las gestiones ya sea, permisos, patentes, para utilidades, y para tener los servicios básicos para comenzar todo negocio. Se debe tener conocimiento de la ubicación del mismo, ya que, es un punto clave de su éxito. Y se debe estar claro a qué tipo de mercado se va a enfocar, ya que, conociendo este aspecto se pueden obtener mayor número de ganancias y éxito.

Además hay que tener un plan de negocio bien estructurado para enfocarse en las cosas que tienen más prioridad, y dejar para después las cosas que no son tan importantes. El propietario debe tener todas las licencias y permisos al día, antes de iniciar cualquier tipo de operación. Se debe tener en cuenta si se necesitan empleados, cuantos se necesitan para cada área de la empresa y a cuantos se les va a pagar, si es por hora o por un sueldo determinado.

Otro de los aspectos importantes para el éxito de una empresa, es el llevar un registro mensual de todas las transacciones que se han hecho. El propietario de la empresa para su beneficio propio, debe mensualmente realizar estados financieros de la situación económica de la misma. Esto es de gran utilidad para los reportes que tiene que realizar anualmente. Si se hacen las cosas bien desde un principio, el negocio puede prosperar y pueden lucrarse del mismo por muchos años. Todo es tiempo, dedicación, y el saber cómo hacer las cosas de forma correcta, ya que, un error que se comete hoy, a lo mejor no tiene mucha significancia, pero al pasar del tiempo e inclusive los años puede conllevar serias implicaciones.

Referencia

Horngren, C. T., Sudem, G. L., Stratton, W. O., Burgstahler, D., & Schatzberg, J. (2008). Introduction to Management Accounting (14th ed.). : Pearson-Prentice Hall

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