Análisis de la utilización de herramientas financieras – contables y de gestión en los emprendimientos de la parroquia Sucúa

Abstract

The present research project, called "analysis of the use of financial-accounting and management tools in the enterprises of the Sucúa parish," aimed to analyze the use of tools and determining their impact on business development and growth. To validate the theoretical background, data collection was carried out through 272 surveys and 8 interviews applied to the entrepreneurs of the parish, to know the reasons for the closure or stoppage of their functions or to know what their main strengths have been to stay in the market. It has been verified that 58.1% of the entrepreneurs do not use or have knowledge of financial, accounting, and management tools. However, 41.9% of the entrepreneurs have made use of these tools in their businesses, which has allowed them to organize and summarize their daily records, streamline activities, and even innovate, obtaining favorable results in the short term. The most used tools are daily book, Kardex, budgets, cash flow, quality control, etc. Therefore, a seminar or talk was planned as a proposal where an "Introduction on the Application of Financial Accounting and Management Tools in the Enterprises of the Sucúa parish" would be presented. The purpose of this plan is to motivate the entrepreneurs to continue training and use tools in their businesses. It is recommended that entrepreneurs take the proposal into consideration to improve their activities and services.