Impact of the implementation of a billing system on the accounting management of a technology company (#1922)

Authors

La-Torre-Olarte, Carlos A.

Pérez-Aguilar, Daniel A.

Malpica-Rodríguez, Manuel E.

Abstract

The incorporation of technologies in organizations is essential to optimize processes and reduce costs, especially in the context of electronic invoicing. This technology not only facilitates the management of documents and data, but also ensures the authenticity and protection of information. In Peru, the adoption of electronic invoicing has shown progress, with SUNAT promoting its implementation as a key tool to improve tax efficiency. However, lack of awareness and informality remain persistent challenges. In this context, CD TECH S.A.C. faces the need to modernize its accounting processes to adapt to tax requirements. Electronic invoicing, by replacing physical documents with digital ones, reduces operating costs, improves transparency and efficiency in tax collection. This study focuses on evaluating how the implementation of an invoicing system impacts the accounting management, analyzing the benefits and challenges faced by the company during this process. The general objective of the study is to determine the impact of electronic invoicing on the company's accounting management, through a series of specific objectives that include analyzing the current situation of accounting management before and after the implementation of the invoicing system. The central hypothesis is that the adoption of this technology will have an impact on the company's accounting management before and after the implementation of the electronic invoicing system.