Informe final práctica empresarial aerovias del continente americano S.A - Avianca S.A

Abstract

Avianca since its inception in 1919 to date has been the flag carrier of Colombia and leader in all of Latin America, for more than 100 years the airline has experienced countless challenges and situations from which new experiences and knowledge always result, in this moment contributes little by little to the good development of its operations and to the recognition and prestige it has today. However, in the last decade Avianca has experienced a very complex financial panorama, due to events such as The expansion plan in 2011, the pilot strike in 2017, the change of controller in 2019 and finally the pandemic caused by the virus covid-19. By the beginning of 2020 the world economy was almost paralyzed, and with few resources to use, Avianca was forced to resort to the United States Bankruptcy Code, known as Chapter 11, through this mechanism it sought a restructuring that would allow it to survive and continue operating in times of crisis. Until these last months the market has tried to continue with the course it had in 2019, however, companies such as Avianca have had to resort to making predictions regarding each decision that is taken day by day in order to achieve a better restructuring and thus find a way out of the dreaded chapter 11. This is in favor of seeking a reduction of debt to reasonable levels and the necessary operational, labor and financial adjustments that ensure a healthy, efficient, consistent and committed operation with the market. At the time of carrying out financial restructuring, the banking movements carried out by each country and their incidence in each one of the operations carried out by the organization must be taken into account, for this reason it is vital to have automatic systems that day by day allow to have updated and objective information. For this reason, in the following work an audit will be developed focused on the use of 4.0 technologies, which will allow to identify the most relevant processes for the management of accounting services. In this way, it is possible to analyze variables that facilitate predictions about future movements that affect the development of the financial objectives of the organization.