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Parte A - Evaluación escrita

Tu tarea

1. Use Internet para INVESTIGAR y discutir la importancia del lugar


de trabajo revisión y evaluación en el contexto del monitoreo de
planes financieros. Incluido en su informe de cómo los programas
de salud y seguridad en el trabajo dentro de una organización
pueden afectar el desempeño financiero de una organización (15
puntos)
R/= Cada plan financiero tienen el objetivo de mostrar los recursos que son necesarios
para dar cumplimiento a una serie de metas propuestas por la empresa. Es de suma
importancia contar con una revisión constante de dicho plan financiero, puesto que este
surge de unas necesidades previas de la compañía, donde se genera un plan de acción
o un plan de negocio para mitigar alguna debilidad de la organización o fortalecer la
misma. Sin embargo, al estar la compañía inmersa, en un entorno dinámico empresarial,
las variables internas y externas financieras de la misma pueden cambiar y así,
ocasionar situaciones no deseables (pérdidas financieras). Al realizar una revisión y
evaluación de los planes financieros, se mide el desempeño financiero de los
parámetros establecidos en el presupuesto inicial, donde se contrasta el plan financiero
planeado con lo que se ha realizado actualmente obteniendo un panorama claro de
cómo ha sido el desempeño financiero de este plan en un cierto periodo de tiempo (el
cual se debe encontrar dentro del plazo máximo de ejecución del presupuesto) para así,
analizar las cifras proyectadas generando una tendencia del comportamiento del
desarrollo de variables financieras tales como: solvencia, liquidez, apalancamiento,
capital de trabajo, indicadores, entre otros. Esto apoya a la toma de decisiones
financieras, para corregir alguna tendencia inapropiada que esté tomando el
presupuesto inicial.
Un ejemplo claro de estas situaciones son los programas de salud y seguridad en el
trabajo, donde, por medio de una planeación financiera, se puede dar cumplimiento a
una meta establecida como lo es la disminución y/o eliminación de accidentes de trabajo
y enfermedades laborales. Como consecuencia de esta meta, se deben generar una
serie de actividades que apoyen a la gestión de esta meta principal del área como:
capacitación del personal sobre sus riesgos y peligros en la ejecución de sus funciones
laborales, señalización en el sitio de trabajo, protección: en el personal, en puntos
críticos de la empresa y en situaciones colectivas para el desarrollo de sus actividades
en la compañía, entre otras. Para esto, por lo generar, se crea un programa donde se
especifica las actividades, fechas y los recursos que se deben desembolsar para la
realización de todas estas actividades. Sin embargo, el entorno en el que se ejecutan
estos programas son muy cambiantes, ya que tienen incidencias internas (expansión de
la compañía, creación de nuevas líneas de producto, creación de una nueva área en la
empresa, entre otros) y externas (cambios en la legislación, en el gobierno, en la
tecnología, entre otros), que pueden generar nuevos riesgos y/o peligros para la misma,
pudiendo ocasionar cambios en los programas de salud y seguridad en el trabajo, por
lo que, el contar con una revisión y monitoreo a dichos planes de financiación, pueden
ayudar a que no haya un desembolso de recursos que, al final, no cumplan con la meta
propuesta, puesto que como las variables son dinámicas, pueden generarse planes que
no aporten a la compañía. Por el contrario, se pueden tomar decisiones financieras
acertadas durante la ejecución del presupuesto que ayuden a concretar el mismo sin
tener que generar un derroche de recursos.
Finalmente, estos controles y evaluaciones del desempeño de un presupuesto se
convierten en una forma de mantener la responsabilidad de cada participe del
presupuesto, recordándoles los compromisos adquiridos en el mismo y el uso de los
recursos de manera eficiente. Adicionalmente, apoya a la toma de decisiones acertadas
en la ejecución del presupuesto inicial, apoyando a que el plan financiero traduzca los
planes y estrategias corporativas en términos financieros positivos, donde se les sea
visto como una inversión para dejar de tener pérdidas financieras en alguna parte de la
compañía y no en un sobregasto innecesario para la misma.

2. DISCUTA cómo analizaría la efectividad del monitoreo financiero


y planificación. (10 puntos)
R/= Inicialmente, se partiría de la planificación financiera, donde se verificaría, el alcance
del presupuesto en cuanto a si los datos financieros tomados para crear el mismo se
tomaron desde los datos más recientes (mínimo del año pasado) para proyectar los
precios más cercanos a los reales. De igual manera, se verificaría la cantidad de
recursos asignados para el cumplimiento de la meta empresarial, si estos, están acorde
al objetivo financiero del presupuesto dependiendo del tipo del mismo (personal, ventas,
operativo, entre otros) y si está especificado el límite de tiempo de ejecución del mismo
y si, en cada desembolso de los gastos se tiene estipulado los tiempos del mismos, que
estén acordes a los objetivos y estrategias de la compañía.
Esto se realizaría por medio de la interpretación de los informes financieros generados
por el área financiera, incluidos los estados de resultados, ganancias y pérdidas, estado
de flujos de efectivo y estados de cuentas, esto con el fin de identificar una visión
panorámica del comportamiento que ha tenido la empresa financieramente y revisar si
se han generado ganancias o pérdidas, confrontando los ingresos generados por la
compañía contra los egresos de la misma y enfocarse en las cuentas más
representativas tanto en los ingresos como en los egresos para tomar decisiones
empresariales ya sean: la reasignación del capital de trabajo en las operaciones
comerciales donde analizaría la relación entre gastos y el desempeño de las ventas,
ajustar presupuestos financieros donde se identifique un desembolso de recursos que
no estén cumpliendo con la meta designada realizando una revisión de los indicadores
financieros. Verificar opciones de inversiones que apoyen a la generación de utilidades
netas como la expansión de negocio, creación de nuevas líneas de producción, entre
otros.
Adicionalmente, se analizaría la relación de apalancamiento, la ganancia por empleado
y el costo ponderado de capital para verificar si realmente los recursos asignados están
generando las ganancias suficientes como para pagar el apalancamiento financiero (ya
sea inversión interna de la empresa o un financiamiento de una entidad externa). Se
revisarían los diferentes indicadores financieros que ayuden a la valoración del
presupuesto y así tomar decisiones financieras críticas que ayuden a tener flujos
positivos de efectivo.

3. RESALTE cómo controlarías las mejoras que se realizan en el


monitoreo de procedimientos. (10 puntos)
R/= A través del mejoramiento de cada procedimiento, se solicitaría dicha inclusión de
la mejora al equipo de control de la documentación de la compañía. Previamente, se
mostraría la propuesta de mejora a las áreas afectadas, a los gerentes o personal
designado para la misma. Se empezaría un proceso de evaluación para verificar si
efectivamente la mejora es necesaria en el procedimiento establecido, se debería
revisar su respectiva justificación y el tiempo proyectado de transición para la adopción
del cambio.
Adicionalmente, después de incluido esta mejora, se pasaría a la divulgación del mismo
y si es necesario se capacitaría al personal para la realización del mismo. Se realizaría
un seguimiento a la efectividad de la mejora y si esta aporto al procedimiento
previamente establecido. Para controlar dichas mejoras, además de contar con la
aprobación de las áreas afectadas, se contaría con un sistema de software de
procedimientos que apoye a la actualización y mejoras de los mismos, acorde al
dinamismo del entorno empresarial. Además, de contar con un equipo que apoye a la
inclusión de dichas mejoras en la documentación de la compañía. Se establecerá un
plazo para la revisión de los mismos para desarrollar mejoras si estas no se dan en
bastante tiempo.
Se tendría una matriz de cambios en el software donde se digitalizaría todas las mejoras
realizadas, verificando que el cuello de botella encontrado en el procedimiento descrito
se ha mejorado y existe una disminución en el tiempo de ejecución del mismo y aumenta
la facilidad para realizarse.

4. VISITE algunos sitios de búsqueda en Internet e investigue y


proporcione información sobre:
a. Acuerdos comerciales bilaterales o regionales segundo.
R/= Since the formation of the GATT in 1947, development of Australia’s international
trading relations has mainly been undertaken on MFN basis within the multilateral
GATT/WTO framework. Australia, as a member of APEC, is also a party to the 1994
Bogor Declaration, discussed earlier. Australia has also negotiated and maintained PTAs
with a relatively small number of countries. Some of these agreements are long-standing,
while, more recently, Australia has entered in to a number of new agreements. Early
PTAs Australia has a number of long-standing PTAs. Apart from its agreements with
New Zealand, which have been extended in scope over time, these older agreements
are confined to duty concessions on merchandise trade. There has been a series of
agreements with New Zealand, the first being signed in 1922. This was followed by the
New Zealand–Australia FTA in 1965. Limitations with this agreement led to the
establishment of a new, major agreement with built-in provisions for review and
amendment, ANZCERTA, which commenced in 1983. The agreement initially only
covered trade in goods, however, services provisions were added in 1988. A non-
reciprocal agreement with the South Pacific Forum Island Countries (SPARTECA)
entered into force in 1981.
This agreement provides for duty concessions into both Australia and New Zealand from
the Cook Islands, Fiji, Kiribati, the Republic of the Marshall Islands, the Federated States
of Micronesia, Nauru, Niue, Papua New Guinea, Samoa, Solomon Islands, Tonga,
Tuvalu and Vanuatu. In addition to this agreement, Australia has a specific bilateral
agreement with Papua New Guinea. The first agreement between the two countries
(PATCRA) came into force in 1977. This was followed by a subsequent agreement
(PATCRA II), which came into force in 1991. Australia also has a long standing
agreement with Canada. The first agreement was established in 1931, replaced with a
new agreement in 1960 and amended in 1973. This agreement granted each of the
countries preferential tariff rates on a limited range of goods. However, most of its
provisions have been superseded by reductions in Australian and Canadian MFN tariffs.
More recently, Australia has entered into a number of new BRTAs. These are mostly
bilateral, apart from the most recent regional agreement with ASEAN and New Zealand.
Australia’s recent agreements include:
• Singapore-Australia FTA (SAFTA), which commenced 28 July 2003;
• Thailand-Australia FTA (TAFTA), which commenced 1 January 2005;
• Australia-United States FTA (AUSFTA), which commenced 1 January 2005;
• Australia-Chile FTA (ACl-FTA), which commenced 6 March 2009; and
• ASEAN-Australia-New Zealand FTA (AANZFTA), which commenced 1 January 2010.
These agreements all cover a broadly similar range of topics. In addition to affording
preferential access for goods trade between partners, these agreements all contain
provisions, to differing extents, relating to trade in services, investment, intellectual
property, electronic commerce, government procurement and competition policy. Some
agreements cover additional issues. For instance, AUSFTA covers environmental and
labour issues, while AANZFTA contains a dedicated chapter on economic cooperation.
While many of the chapter headings are common to all agreements, the content of each
chapter varies between agreements, reflecting different sensitivities and priorities. For
example, the US agreement contains a separate chapter on agriculture reflecting
particular sensitivities with respect to some agricultural products.
Fuente: Research Report – Bilateral and Regional Trade Agreement -
https://www.pc.gov.au/inquiries/completed/trade-agreements/report/trade-agreements-
report.pdf accesso: 08/06/2018
b. Términos comerciales internacionales (INCOTERMS)

The INCOTERMS (International Commercial Terms) is a universally recognized set of


definitions of international trade terms, such as FOB, CFR and CIF, developed by the
International Chamber of Commerce (ICC) in Paris, France. It defines the trade contract
responsibilities and liabilities between buyer and seller. It is invaluable and a cost-saving
tool. The exporter and the importer need not undergo a lengthy negotiation about the
conditions of each transaction. Once they have agreed on a commercial term like FOB,
they can sell and buy at FOB without discussing who will be responsible for the freight,
cargo insurance, and other costs and risks.

The INCOTERMS was first published in 1936---INCOTERMS 1936---and it is revised


periodically to keep up with changes in the international trade needs. The complete
definition of each term is available from the current publication---INCOTERMS 2000. The
publication is available at your local Chamber of Commerce affiliated with the
International Chamber of Commerce (ICC). Many importers and exporters worldwide are
accustomed to and may still use the INCOTERMS 1980, the predecessor
of INCOTERMS 1990 and INCOTERMS 2000. Under the INCOTERMS 2000, the
international commercial terms are grouped into E, F, C and D, designated by the first
letter of the term (acronym), as follows:

Group Term Stands for


E EXW Ex means from. Works means factory, mill or warehouse, which is the
seller's premises. EXW applies to goods available only at the seller's
premises. Buyer is responsible for loading the goods on truck or container
at the seller's premises, and for the subsequent costs and risks.

In practice, it is not uncommon that the seller loads the goods on truck or
container at the seller's premises without charging loading fee.
F FCA Free Carrier (FAC): The delivery of goods on truck, rail car or container at
the specified point (depot) of departure, which is usually the seller's
FSA premises, or a named railroad station or a named cargo terminal or into the
custody of the carrier, at seller's expense. The point (depot) at origin may
or may not be a customs clearance center. Buyer is responsible for the
FOB main carriage/freight, cargo insurance and other costs and risks.

Free Alongside Ship (FSA): Goods are placed in the dock shed or at the
side of the ship, on the dock or lighter, within reach of its loading equipment
so that they can be loaded aboard the ship, at seller's expense. Buyer is
responsible for the loading fee, main carriage/freight, cargo insurance, and
other costs and risks.

Free On Board (FOB): The delivery of goods on board the vessel at the
named port of origin (loading), at seller's expense. Buyer is responsible for
the main carriage/freight, cargo insurance and other costs and risks. In the
export quotation, indicate the port of origin (loading) after the
acronym FOB, for example FOB Vancouver and FOB Shanghai. Under
the rules of the INCOTERMS 1990, the term FOB is used for ocean freight
only. However, in practice, many importers and exporters still use the
term FOB in the air freight.
C CFR Cost and Freight (CFR): The delivery of goods to the named port of
destination (discharge) at the seller's expense. Buyer is responsible for the
CIF cargo insurance and other costs and risks. The term CFR was formerly
written as C&F. Many importers and exporters worldwide still use the
term C&F
CPT
Cost, Insurance and Freight (CIF): The cargo insurance and delivery of
CIP goods to the named port of destination (discharge) at the seller's expense.
Buyer is responsible for the import customs clearance and other costs and
risks.

Carriage Paid To (CPT): The delivery of goods to the named place of


destination (discharge) at seller's expense. Buyer assumes the cargo
insurance, import customs clearance, payment of customs duties and
taxes, and other costs and risks.

Carriage and Insurance Paid To (CIP): The delivery of goods and the cargo
insurance to the named place of destination (discharge) at seller's
expense. Buyer assumes the import customs clearance, payment of
customs duties and taxes, and other costs and risks.
D DAF Delivered At Frontier (DAF): The delivery of goods to the specified point at
the frontier at seller's expense. Buyer is responsible for the import customs
DES clearance, payment of customs duties and taxes, and other costs and risks.

DEQ Delivered Ex Ship (DES): The delivery of goods on board the vessel at the
named port of destination (discharge), at seller's expense. Buyer assumes
the unloading fee, import customs clearance, payment of customs duties
DDU and taxes, cargo insurance, and other costs and risks.

DDP Delivered Ex Quay (DEQ): The delivery of goods to the quay (the port) at
destination at seller's expense. Seller is responsible for the import customs
clearance and payment of customs duties and taxes at the buyer's end.
Buyer assumes the cargo insurance and other costs and risks.

Delivered Duty Unpaid (DDU): The delivery of goods and the cargo
insurance to the final point at destination, which is often the project site or
buyer's premises, at seller's expense. Buyer assumes the import customs
clearance and payment of customs duties and taxes. The seller may opt
not to insure the goods at his/her own risks.

Delivered Duty Paid (DDP): The seller is responsible for most of the
expenses, which include the cargo insurance, import customs clearance,
and payment of customs duties and taxes at the buyer's end, and the
delivery of goods to the final point at destination, which is often the project
site or buyer's premises. The seller may opt not to insure the goods at
his/her own risks.

In practice, trade terms are written with either all upper case letters (e.g. FOB, CFR, CIF,
and FAS) or all lower case letters (e.g. fob, cfr, cif, and fas). They may be written with
periods (e.g. F.O.B. and c.i.f.). In international trade, it would be best for exporters to
refrain, wherever possible, from dealing in trade terms that would hold the seller
responsible for the import customs clearance and/or payment of import customs duties
and taxes and/or other costs and risks at the buyer's end, for example the trade
terms DEQ (Delivered Ex Quay) and DDP (Delivered Duty Paid). Quite often, the charges
and expenses at the buyer's end may cost more to the seller than anticipated. To
overcome losses, hire a reliable customs broker or freight forwarder in the importing
country to handle the import routines. Similarly, it would be best for importers not to deal
in EXW (Ex Works), which would hold the buyer responsible for the export customs
clearance, payment of export customs charges and taxes, and other costs and risks at
the seller's end.

Fuente: International Commercial Terms: http://www.hoodlogistics.com.au/international-


commercial-terms.php#xDAF accesso: 08/06/2018

c. Ley de competencia y consumo (2010): The Australian Consumer Law (ACL),


which is located in Schedule 2 of the Competition and Consumer Act 2010 (Cth) (CCA),
came into force on 1 January 2011. A main reason for the ACL was to create a single
Australia-wide regime, which would replace the myriad of consumer protection
provisions contained in the Trade Practices Act 1974 (Cth) (TPA) and the various State
and Territory legislation the majority of which being the State Fair Trading Acts. The hope
was that this new single Australia-wide regime approach to consumer protection would
bring with it greater legal certainty than previously, especially for businesses operating
in more than one of the Australian jurisdictions (a common feature in today's business
world). However, a consolidation of the existing law was not the only goal; several other
significant changes were also implemented, one of which was an increase in the
enforcement powers of the Australian Competition and Consumer Commission (ACCC).

Fuente: Competition and Consumer Act 2010 (Cth):


https://jade.io/article/224884/section/82: accesso 08/06/2018
d. Convenio: This Convention applies to all international carriage of persons, luggage
or goods performed by aircraft for reward. It applies equally to gratuitous carriage by
aircraft performed by an air transport undertaking.
On 17 August 1923, the French government proposed the convening of a diplomatic
conference in November 1923 for the purpose of concluding a convention relating
to liability in international carriage by air. The conference was formally deferred on two
occasions due to reluctant behavior of the governments of various nations to act on such
a short notice without the knowledge of the proposed convention. Finally, between 27
October and 6 November, the first conference met in Paris to study the draft convention.
Since most of the participants were diplomats accredited to the French government and
not professionals, it was agreed unanimously that a body of technical, legal experts be
set up to study the draft convention prior to its submission to the diplomatic conference
for approval. Accordingly, the International Technical Committee of Legal Experts on Air
Questions (Comité International Technique d’Experts Juridiques Aériens, CITEJA) was
formed in 1925. In 1927–28 CITEJA studied and developed the proposed draft
convention and developed it into the present package of unification of law and presented
it at the Warsaw Conference, where it was approved between 4 and 12 October 1929. It
unified an important sector of private air law.
The Convention was written originally in French and the original documents were
deposited in the archives of the Ministry for Foreign Affairs of Poland. After coming into
force on 13 February 1933, it resolved some conflicts of law and jurisdiction.
Between 1948–51 it was further studied by a legal committee set up by the International
Civil Aviation Organization (ICAO) and in 1952 a new draft was prepared to replace the
convention. However it was rejected and it was decided that the convention be amended
rather than replaced in 1953. The work done by the legal committee at the Ninth Session
was presented to the International Conference on Air Law which was convened by the
Council of the ICAO and met at The Hague from 6 to 28 September 1955. The Hague
Conference adopted a Protocol (the Hague Protocol) for the amendment of the Warsaw
Convention. Between the parties of the Protocol, it was agreed that the 1929 Warsaw
Convention and the 1955 Hague Protocol were to be read and interpreted together as
one single instrument to be known as the Warsaw Convention as amended at the Hague
in 1955. This was not an amendment to the convention but rather a creation of a new
and separate legal instrument that is only binding between the parties. If one nation is a
party to the Warsaw Convention and another to the Hague Protocol, neither state has an
instrument in common and therefore there is no mutual international ground for litigation.
The Montreal Convention, signed in 1999, replaced the Warsaw Convention system.
There are five chapters:

 Chapter I – Definitions
 Chapter II – Documents of Carriage; Luggage and Passenger Ticket
 Chapter III – Liability of the Carrier
 Chapter IV – Provisions Relating to Combined Carriage
 Chapter V – General and Final Provisions
In the convention there is a provision of successive carriage and a combined carriage partly
by air and partly by other modes of transport as well.
In particular, the Warsaw Convention:

 Defines "international carriage" and the convention's scope of applicability


 Sets rules for documents of carriage
 Sets rules for the air carrier's liability and limitations thereof
 Sets rules for legal jurisdiction
 Mandates carriers to issue passenger tickets;
 Requires carriers to issue baggage checks for checked luggage;
 Creates a limitation period of two years within which a claim must be brought (Article 29);
and
 Limits a carrier's liability to at most:
 250,000 Francs or 16,600 special drawing rights (SDR) for personal injury;
 250 Francs or 17 SDR per kilogram for checked luggage and cargo, or US$20 per
kilogram for non-signatories of the amended Montreal Convention;
 5,000 Francs or 332 SDR for the hand luggage of a traveller.
The sums limiting liability were originally given in gold francs (defined in terms of a particular
quantity of gold by article 22 paragraph 5 of the convention). These sums were amended by
the Montreal Additional Protocol No. 2 to substitute an expression given in terms of SDRs.
These sums are valid in the absence of a differing agreement (on a higher sum) with the
carrier. Agreements on lower sums are null and void.
A court may also award a claiming party's costs, unless the carrier made an offer within 6
months of the loss (or at least 6 months before the beginning of any legal proceedings) which
the claiming party has failed to beat.
The Warsaw Convention provides that a plaintiff can file a lawsuit at his or her discretion in
one of the following forums:

1. The carrier's principal place of business


2. The domicile of the carrier
3. The carrier's place of business through which the contract was made
4. The place of the destination
According to Clauses 17 and 18 of the Warsaw Convention, airline companies are liable for
any damage that occurs to passengers or their belongings during in-flight. However, airline
companies will not be held responsible if the damage results from the passenger's own fault
or one of their temporary servants such as doctors assisting ill passengers on their own
initiative (Clause 20). To be covered by air carriers, doctors should respond to the captain's
call when it comes to assisting ill passengers. In such cases, doctors are considered an
airline's temporary servants who acted on the airline's instructions.[3] Major airlines are all
covered by insurance to meet such contingencies and to cover doctors who act as their
temporary agents.
Fuente: Warsaw Convention https://en.wikipedia.org/wiki/Warsaw_Convention. Acceso:
08/06/2018.
e. Determinaciones de la Organización Mundial del Comercio: The World Trade
Organization (WTO) is the only global international organization dealing with the rules of
trade between nations. At its heart are the WTO agreements, negotiated and signed by the
bulk of the world’s trading nations and ratified in their parliaments. The goal is to help
producers of goods and services, exporters, and importers conduct their business. There are
a number of ways of looking at the World Trade Organization. It is an organization for trade
opening. It is a forum for governments to negotiate trade agreements. It is a place for them
to settle trade disputes. It operates a system of trade rules. Essentially, the WTO is a place
where member governments try to sort out the trade problems they face with each other.
The WTO is run by its member governments. All major decisions are made by the
membership as a whole, either by ministers (who usually meet at least once every two years)
or by their ambassadors or delegates (who meet regularly in Geneva). The WTO agreements
are lengthy and complex because they are legal texts covering a wide range of activities. But
a number of simple, fundamental principles run throughout all of these documents. These
principles are the foundation of the multilateral trading system.
Fuente: World trade organization.
https://www.wto.org/english/thewto_e/whatis_e/whatis_e.htm acceso: 08/06/2018.

5. EXPLICAR los requisitos de la Oficina de Impuestos de Australia,


incluidos Bienes y Servicios Impuesto, Impuesto de Sociedades,
PAYG. Incluya en sus áreas de respuesta, tales como:

a. Procedimientos de control interno que una


organización necesitaría tener:
1. Controls to safeguard assets: These controls aim to protect physical and non-physical
assets and minimise losses from both internal and external events. Physical assets include
cash, stock and equipment, and non-physical assets could include debtors, intellectual
property or customer lists. Types of control techniques used to protect assets include:
• Physical security, such as locking premises, personal offices, filing cabinets and safes, etc.
• Using security cameras.
• Restricting access to areas and databases.
• Assigning and changing computer passwords, access codes and safe combinations
regularly.
• Avoiding giving one employee total control over a key process.
• Making sure accounts payable are supported by properly raised (original) invoices.
• Making sure there is an independent check on processes and procedures.
• Having firewalls and protective devices on computer systems.
• Having clear guidelines on personal use of assets.
• Ensuring proper management supervision.
2. Controls to ensure financial information is accurate and reliable: Internal controls
support the collection of correct information for management and financial reports. Many
decisions are based on the information in these reports, so accurate information is crucial.
When financial reports are prepared and presented, users, including regulators, assume:
• All assets and liabilities actually exist.
• The records cover the whole story and are complete.
• All liabilities, rights and obligations are included.
• All entries have been allocated to the correct accounts.
• All relevant information has been disclosed. The financial staying power of a business
depends on reliable and timely reporting of both good and bad news
Types of controls used to ensure accurate and reliable financial information include:
• Assigning responsibility for who can create or alter financial records.
• Numbering documents, such as cheques, sequentially to avoid duplication.
• Regular reconciliation of accounts. • Automated controls, such as valid date ranges or dollar
value limits.
• Comparisons between budgeted and actual figures.
• Segregation of duties.
• Procedures for authorisation of payments.
• Independent checks.
• Validation checks.
• Exception reports.
• Approved authority levels.
3. Controls to ensure compliance with financial and operational requirements:
Businesses have many compliance obligations and need to ensure these are met. Some
examples of controls used to ensure compliance include:
• Assigning responsibility to individuals for compliance with particular requirements, such as
safety officer or fire warden.
• Physical controls to prevent accidents.
• Processing customer complaints fairly and in a timely manner.
• Staff feedback processes.
• Procedures that are well documented.
• Conduct of regular audits.
4. Controls to assist in achieving businesses objectives: Without accurate financial
information, decision making becomes very difficult and the business will suffer. Internal
controls help to ensure financial information is accurate and timely, so that managers and
owners can take the correct action to meet the business’s objectives and goals. Other internal
controls also ensure the business meets its goals. Some examples of human resource
controls include:
• Undertaking reference checks on new staff to ensure they do have essential qualifications.
• Ensuring correct training for staff has been provided.
• Appropriate supervision of staff.
• Police and bankruptcy checks can be undertaken when the nature of the job requires it.
5. Examples of internal controls: The list below provides examples of techniques often
used in small businesses to control procedures. Go through the list and see if you can identify
one example of a control in your business that illustrates the listed technique. If not, consider
whether using this particular technique would improve the accuracy or reliability of the
information in your business or help to safeguard your assets.
• Document control – sequential numbering of documents (e.g. cheques).
• Batch totalling or reconciliation – totals added and cross-checked.
• Independent check – re-check totals, review spreadsheets.
• Automated controls – limit inputs to system, check dates.
• Validation checks – check amounts on invoices are signed off.
• Segregation of duties – receipting separate from banking cash.
• Exception routines – spot checks.
• Physical controls – limited access to equipment, petty cash.
• Rotation of duties – petty cash, receipting.
• Approval authority levels – purchasing authority levels for staff.
• Assignment of responsibility – clear lines of responsibility.
• Management supervision, monitoring and review – regular checks, review of personnel.
• Employee knowledge and skills – staff must be fully trained in their job.
• Compulsory annual leave – ensuring that all staff take their annual leave gives another staff
member a chance to review what the person has been doing.
Depending on the importance of a control, a business may use a number of control processes
in combination. For example, if the business has a large cash take every day, it might
combine daily cash counts and reconciliations with segregation of duties and physical
controls on access to the cash.
Fuente: Internal controls for small business.
https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-
resources/business/internal-controls-for-small-business.pdf?la=en acceso 09/06/2018.

b. Periodos de informes para GST, Impuesto de


sociedades y PAYG:
1. Goods and Servicies Tax (GST): Goods and services tax, often known as GST, is a
broad-based tax of 10% on most goods, services and other items sold or consumed in
Australia. GST applies to most Australian businesses and it's highly likely that your
business will be affected by the tax.
If your business is registered for GST, you'll have to collect some extra money (one-
eleventh of the sale price) from your customers and pay it to the Australian Taxation
Office (ATO) when it is due.

You must register for GST if:

 your business has a GST turnover of $75,000 or more


 your non-profit organisation has a turnover of $150,000 per year or more
 you provide taxi travel for passengers in exchange for a fare as part of your
business, regardless of your GST turnover. This rule applies to both taxi owner
drivers and people who just rent a taxi.

As a business owner, it's your responsibility to register for GST if your turnover exceeds
the $75,000 threshold or is likely to exceed it.

The ATO advises that if you've just started a new business and expect it to earn $75,000
or more in its first year of operation, you should register for GST. GST turnover is your
business's gross income, not your business's profit.

If your business doesn't fit into one of the above categories, you don't have to register for
GST. You must register for GST if you're an overseas business importing services and
digital products to Australian consumers and make over A$75,000.

If you're a merchant selling imported services or digital products or an electronic


distribution platform operator facilitating these sales, you should consider registering for
GST. This includes:

 Digital products such as streaming or downloading of movies, apps, games and


e-books
 Imported services such as architectural or legal services.

From 1 July 2018, you'll need to register for GST if you're an overseas business making
over A$75,000 and sell low value imported goods to Australian consumers. This will affect
goods valued at A$1000 or less on items like:

 clothing
 cosmetics
 books
 electric appliances.

When do I need to registrer?

If you haven't registered for GST, and you become aware that your GST turnover
will exceed the $75,000 per year threshold, you will have to register for GST
within 21 days.

It's a good idea to check each month to ensure you're not likely to go over the
over the limit. Keeping an eye on your GST turnover is important so you can
register if necessary.

If your GST turnover is below the $75,000, registering for GST is optional.

You may choose to register if your GST turnover is below the $75,000 threshold,
however this means that once registered, regardless of your turnover, you must
include GST in your fees and claim GST credits for your business purchases.
How do I register for GST?

1. You need an Australian Business Number (ABN) to register for GST. Your ABN
is part of the GST system and your ABN will be used as your GST registration
number.

If you don't have an ABN and are registering for one, you can use the same
online form to apply for tax registrations during the application process. If you
anticipate that your GST turnover will be over $75 000, make sure you register
for GST when completing your ABN application.

2. Go to the Business registration service Beta. You will be able to register for GST
and other taxes on the same form.
3. If you are unable to register online, you can call the ATO or register for GST
through a registered tax agent.

If you're registered for GST, you're entitled to claim input tax credits for the GST paid on
items you've bought for business use. If you're not registered, you can't claim input tax
credits.

GST credits are a potential amount of money your business might be able to claim from
the ATO.

If you are registered for GST, you can claim back the GST that has been included in the
purchase price of something you've bought for your business.

Fuente: Goods and Servicies Taxs (GST)


https://www.business.gov.au/info/run/tax/register-for-goods-and-services-tax-gst.
Acceso 09/06/2018

2. Company Tax: A corporate tax, also called corporation tax or company tax, is a direct
tax imposed by a jurisdiction on the income or capital of corporations or analogous legal
entities. Many countries impose such taxes at the national level, and a similar tax may
be imposed at state or local levels. The taxes may also be referred to as income
tax or capital tax. Partnerships are generally not taxed at the entity level. A country's
corporate tax may apply to:

 corporations incorporated in the country,


 corporations doing business in the country on income from that country,
 foreign corporations who have a permanent establishment in the country, or
 corporations deemed to be resident for tax purposes in the country.
Company income subject to tax is often determined much like taxable income for
individual taxpayers. Generally, the tax is imposed on net profits. In some
jurisdictions, rules for taxing companies may differ significantly from rules for taxing
individuals. Certain corporate acts, like reorganizations, may not be taxed. Some
types of entities may be exempt from tax.
Countries may tax corporations on its net profit and may also tax shareholders when
the corporation pays a dividend. Where dividends are taxed, a corporation may be
required to withhold tax before the dividend is distributed.
Fuente: Corporate Tax. https://en.wikipedia.org/wiki/Corporate_tax#cite_note-14.
Acceso 09/06/2018
Company Tax rates https://www.ato.gov.au/rates/company-tax/?=top_10_rates
Acceso 10/06/2018
3. Register for Pay As You Go (PAYG) withholding:
When you make payments to employees and some contractors, you need to
withhold an amount and send it to the Australian Taxation Office (ATO) at regular
intervals. The ATO calls this Pay As You Go (PAYG) withholding.
You'll have withholding obligations if any of the following apply:

 you have employees


 you have other workers, such as contractors, and you enter into voluntary
agreements to withhold amounts from your payments to them
 you make payments to businesses that don't quote their Australian business
number (ABN).

If you make payments subject to withholding, you must:

 register for PAYG withholding as soon as you know you need to withhold
 withhold amounts from wages and other payments
 lodge activity statements and pay the withheld amounts to the ATO
 provide payment summaries to all employees and other payees by 14 July
 provide a PAYG withholding payment summary annual report to the ATO by 14
August.

You can register for PAYG withholding and other taxes on the Business registration
service Beta.Who can apply?

The Business registration service is available for:

 New businesses starting as a sole trader, partnership, company, trust, joint


venture or superannuation fund who can apply for tax registrations with an
ABN, business name or company registration.
 Existing businesses with an ABN, who can apply for tax registrations or an
AUSkey login.

It's important to note that PAYG withholding is different to PAYG instalments.

If you're an employer, PAYG withholding is your legal requirement to keep a portion of


payments made to your employees and other businesses, which you then pay to the
ATO.

You complete this on your employee's behalf by withholding some of their pay as tax.
Your employees can make a claim against the amount withheld at the end of the financial
year.

You may also have to withhold tax from payments you make to other workers, such
as contractors.

PAYG instalments allow you or your business to meet your income tax obligations. PAYG
instalments are generally paid by business owners, investors and sub-contractors who
earn a certain amount of income. If this is you, find out more on PAYG instalments on
our Register for PAYG instalments page.

Fuente: Register for Pay As You Go (PAYG) withholding.


https://www.business.gov.au/info/run/tax/register-for-pay-as-you-go-payg-withholding
acceso: 09/06/2018.

c. Describa los formularios legales que las


organizaciones deben utilizar cuando informando sus
compromisos fiscales. (18 puntos):
Form Description
Form 388 Copy of Purpose: Public, large proprietary, small proprietary
financial statements foreign-controlled companies, registered schemes and
and reports trusts must lodge a copy of financial statements and reports
annually accompanied by this form. The form is also used
to notify appointment of an auditor to the company (but not
a scheme). This form can also be lodged using Standard
Business Reporting (SBR) enabled accounting software.
Form 405 Statement to Form verifying attached financial statements and updating
verify financial company details. This form can also be lodged using
statements of a foreign Standard Business Reporting (SBR) enabled accounting
company software.
Form S70 Australian AFS licensees are required to lodge an FS70 (profit and loss
Financial services statement and balance sheet) and FS71 (audit report) or
licenses profit and loss FS76 (annual compliance certificate) for each financial year.
statement and balance This form can also be lodged using Standard Business
sheet Reporting (SBR) enabled accounting software.
Form S71 Auditor’s This form can also be lodged using Standard Business
Report for AFS Licenses Reporting (SBR) enabled accounting software.
Form 7051 Notification To present disclosing entities half-yearly accounts. This
of half yearly reports form can also be lodged using Standard Business Reporting
(ASX Form 1001) (SBR) enabled accounting software.

The table below lists the components of the annual financial report:
Document Section of the Corporations Act
Statement of financial position as at the 295(2) and 296(1)
end of the year (if consolidated accounts
are not required by accounting standards)
Statement of profit or loss and other 295(2) and 296(1)
comprehensive income for the year (if
consolidated accounts are not required by
accounting standards)
Statement of cash flows for the year (if 295(2) and 296(1)
consolidated accounts are not required by
accounting standards)
Statement of changes in equity if 295(2) and 296(1)
consolidated accounts are not required by
accounting standards)
Consolidated financial statements, if 295(2) and 296(1)
required by accounting standards – which
may include parent entity financial
information where Class Order [CO
10/654]Inclusion of parent entity financial
statements in financial reports conditions
are met.
Notes to financial statements (disclosure 295(3)
required by the Corporations Regulations
2001, notes required by the accounting
standards, and any other information
necessary to give a true and fair view)
Directors' declaration that the financial 295(4)
statements comply with accounting
standards, give a true and fair view, there
are reasonable grounds to believe the
company/scheme/entity will be able to
pay its debts, the financial statements
have been made in accordance with the
Corporations Act
Directors' report, including the auditor's 298-300ª
independence declaration
Auditor's report 301 and 308

Fuente: Lodgement of finanacial reports. https://asic.gov.au/regulatory-


resources/financial-reporting-and-audit/preparers-of-financial-reports/lodgement-of-
financial-reports/ acceso: 09/06/2018.

6. ESCOJA las pautas para las empresas que operan en Australia


con respecto a informes de aranceles, impuestos especiales y
otros cargos gubernamentales en el extranjero. (15 puntos)
R/=
The most common method for valuing any import is to use the ‘transaction value’, which
is the price the importer actually paid (or is going to pay) for the goods. A number of
conditions must be met to use the transaction valuation method. For example, the buyer
and seller are not related, where the buyer and seller are related, their relationship has
not affected the price of the imported goods. The transaction value can involve
deductions or additions such as commissions or royalties. When the transaction value
cannot be used, one of these alternative methods will be used to determine the Customs
value: 1) Identical goods value – the price of identical goods sold for export to Australia.
2) Similar goods value – the price of similar goods sold for export to Australia 3)
Deductive value – the price in a sale in Australia of the imported goods, identical goods
or similar goods. This price must be adjusted for costs etc incurred between the “place
of export” and the sale in Australia. 4) Computed value – this is based on the price of
producing the goods, general expenses, other costs and profits relating to the imported
goods 5) Fall-back value – where no other methods are suitable, Customs and Border
Protection will determine the value by taking into account the above valuation methods
and any other relevant information.
The Customs value does not include freight and insurance costs in transporting the
goods from the ‘place of export’ to Australia. However, any inland freight and inland
insurance costs incurred by the purchaser before the goods leave the ‘place of export’
are included in the Customs value. The place of export can include: where the goods are
posted from, where the goods are packed in a container (as defined in the Customs
Convention on Containers), the place, or last place, from which self-transported goods
departed for Australia, the place, or first place, the goods were placed on board a ship
or aircraft for export, where the goods crossed the border of the exporting country. In any
other cases, the place of export will be determined by Customs and Border Protection.
The cost of packing overseas, such as labour and packages, is included in the Customs
value of the goods. The cost of containers (as defined in the Customs Convention on
Containers) and pallets imported temporarily are not included in the Customs value. The
Customs value must be in Australian currency. If the invoice is not in Australian dollars
then use the rate on the day the goods were exported, as published in the
Commonwealth of Australia Gazette. The rates of exchange are also available from
www.customs.gov.au. If there is no rate available through these channels, the
conversion rate will be the ruling rate determined by Customs and Border Protection.
Customs and Border Protection does not usually require importers to submit commercial
documentation. However, the owner of the imported goods must keep all relevant
commercial documents while the goods are subject to Customs and Border Protection
control and for five years after the goods have entered Australia for consumption. This
helps Customs and Border Protection to make sure owners provide correct details when
entering their goods.
Fuente: Valuation of Imported Goods.
https://www.homeaffairs.gov.au/Importingandbuyinggoodsfromoverseas/Documents/va
lueofimportedgoodsapril2011web.pdf acceso 09/06/2018.

7. DESCRIBA las discrepancias en las transacciones comerciales


que no ser aceptable y qué procesos puede evitar una
organización discrepancias en sus transacciones comerciales. (10
puntos)
R/= En la página de la Australian Taxation Office se describe las discrepancias que no
son aceptadas y que llama la atención de esta Entidad Gubernamental, dichas
discrepancias son:

 El rendimiento fiscal o económico no es comparable a negocios similares


 Baja transparencia de sus asuntos impositivos
 Transacciones grandes, únicas o inusuales, incluida la transferencia o el
desplazamiento de la riqueza
 Planificación fiscal agresiva
 Resultados fiscales inconsistentes con la intención de la ley tributaria
 Elegir no cumplir o tomar regularmente interpretaciones polémicas de la ley, sin
comprometerse con nosotros
 Estilo de vida no respaldado por los ingresos después de impuestos
 Acceso a activos comerciales para uso privado libre de impuestos
 Sistemas de gobernanza de riesgo y gestión de riesgos deficientes.
Los procesos que evitan las discrepancias en sus transacciones comerciales son:
 Tener un proceso de control interno establecido que realice una auditoria
controlada para revisar todos los procesos financieros de la compañía.
 Tener un software que lleve un registro histórico sobre todas las transacciones
financieras realizadas por la empresa, tanto física como electrónica.
 Tener procedimientos establecidos y estructurados donde se establezcan los
pasos a seguir para realizar las acciones necesarias.
Fuente: What attracts our attention https://www.ato.gov.au/Business/Privately-owned-
and-wealthy-groups/What-you-should-know/Transparency/What-attracts-our-attention/
acceso: 10/06/2018.
El proyecto debe ser escrito y presentado en un formato de informe profesional. Cada
pregunta debe responderse en tres (3) párrafos.