Diseño de un Esquema XBRL para el Intercambio de Información para la Conciliación Bancaria en la Empresa Confecciones Fénix
Fecha
2012-06-24
Autores
García Marrero, Yadira
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
El contexto empresarial cubano produce continuamente grandes volúmenes de información contable, ya sea como parte de los procesos internos o de sus interrelaciones con el macro entorno. Los avances en materia de tecnologías de información y comunicaciones posibilitan que el flujo e intercambio de información se produzca con mayor agilidad y menor costo que las formas tradicionales, a tal punto que se integren y automaticen muchos de los procesos de intercambio de información. Sin embargo, la heterogeneidad de las estructuras y significados en que se puede expresar la información contable financiera es una limitación que atenta en contra de la continuidad de la automatización.
Esta es la situación a la que hoy se enfrenta la empresa de Confecciones Fénix en los procesos de conciliación con el banco de crédito y comercio, donde la falta de homogeneidad que existe entre la estructura de información que se publica en la plataforma VirtualBandec y la que “entiende” Versat® (Fénix). Esto provoca que se incurran en gastos adicionales (por concepto de impresión y mano de obra) y aumento en los riesgos de errores de manipulación de datos.
Las soluciones existentes para abordar este problema utilizan tecnologías que derivan en XML y para el contexto de la información contable es XBRL la más adecuada y sugerida por la comunidad científica. En esta investigación se propone el diseño e implementación de un esquema XBRL para estructurar y capturar el significado de los conceptos e interrelaciones de la información que se intercambia en el proceso de conciliación bancaria de la empresa Confecciones Fénix. Luego de implementar la taxonomía, vínculos bases y documento instancia, se comprobó la capacidad de expresión de estas estructuras para intercambiar la información de conciliación.
Business environment in Cuba continuously produces large volumes of accounting information, whether as part of its internal processes or its interaction with the macro environment. Advances in information technology and communications makes possible the flow and exchange of information occurs with greater agility and lower cost than traditional ways, to the extent that integrate and automate many of the processes of information exchange. However, the heterogeneity of the structures and meanings that can be expressed in financial and accounting information is a limitation, which goes against the continuity of automation. This is the actual situation Fenix in the process of conciliation with the bank of credit and trade, where the lack of homogeneity between the structure of information published on the platform VirtualBandec "do not understands" VERSAT ® (Fenix). This causes to incur in additional expenses (by mean of printing and labor) and increase the risk of errors in data manipulation. Existing approach uses XML-derived technologies and XBRL, at the context of accounting information, is the most appropriate and suggested by the scientific community. This research proposes the design and implementation of an XBRL schema to structure and capture the meaning of the concepts and its interrelationships of the information exchanged in the process of Fenix´s bank conciliation. After implementing the taxonomy, links, databases and document analysis, we checked the ability of expression of these structures to exchange information for the conciliation.
Business environment in Cuba continuously produces large volumes of accounting information, whether as part of its internal processes or its interaction with the macro environment. Advances in information technology and communications makes possible the flow and exchange of information occurs with greater agility and lower cost than traditional ways, to the extent that integrate and automate many of the processes of information exchange. However, the heterogeneity of the structures and meanings that can be expressed in financial and accounting information is a limitation, which goes against the continuity of automation. This is the actual situation Fenix in the process of conciliation with the bank of credit and trade, where the lack of homogeneity between the structure of information published on the platform VirtualBandec "do not understands" VERSAT ® (Fenix). This causes to incur in additional expenses (by mean of printing and labor) and increase the risk of errors in data manipulation. Existing approach uses XML-derived technologies and XBRL, at the context of accounting information, is the most appropriate and suggested by the scientific community. This research proposes the design and implementation of an XBRL schema to structure and capture the meaning of the concepts and its interrelationships of the information exchanged in the process of Fenix´s bank conciliation. After implementing the taxonomy, links, databases and document analysis, we checked the ability of expression of these structures to exchange information for the conciliation.
Descripción
Palabras clave
Conciliación Bancaria, Información, Tecnología