Los registros contables y los resultados económicos en las Mi-Pymes de la ciudad de Macas

Abstract

This study aims to determine the degree of applicability with reference to the accounting records in Macas at Micro, Small and Medium-sized enterprises (MIPYMES) in 2020, in order to know the economic situation of this kind of business. The method applied to the investigation is based on a quantitative and qualitative approach to get accurate data about the study variables. Therefore, a document review was conducted to the overall theoretical development and also a survey by means of the Software Microsoft Forms, according to the sample outcomes, which are about 255 companies. The research was based on the identification of the accounting records and how they were used by mentioned businesses. As a result, the surveys applied to the MIPYMES owners show that 61.96% of them, do not apply any countable resource due to their lack of knowledge or the fact that it is not mandatory, affecting the business growth. To solve the issue, it was raised a proposal about the accounting documental tool design named “LYRECONT-ESPOCH”, which allows to record daily operations, the presentation of financial statements and control inventories. In conclusion, the proposal was determined as viable, given that the tool let improve the accounting management of the business and help reducing MIPYMES closing rates in Macas.