Análisis de las ventajas de la facturación electrónica en microempresas ubicadas en la ciudadela Universitaria Salvador Allende, parroquia Tarqui de la ciudad de Guayaquil
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo tuvo como propósito analizar las ventajas de la facturación electrónica en las microempresas ubicadas en la ciudadela Universitaria Salvador Allende, parroquia Tarqui, de la ciudad de Guayaquil, periodo 2017. El problema se desarrolló debido a que los microempresarios desconocían las ventajas que implica este sistema y la escasa preparación en leyes y regulaciones tributarias para el manejo de instrumentación tecnológica en este campo. La metodología de tipo cuantitativo y cualitativo permitió realizar un análisis amplio y datos estadísticos que permitieron conocer las causas y consecuencias del fenómeno estudiado, además de proponer la propuesta de solución. A través del muestro probabilístico, se realizó la fórmula, para determinar la muestra de investigación (178 microempresarios). Se aplicaron instrumentos de recolección como la encuesta que tuvo como resultado que el 50%, reconocía el bajo conocimiento sobre la facturación electrónica e implicaciones, además dos fueron las razones importantes por la cual los administradores del negocio no han decidido implementar el sistema de facturación digital por inhabilidades en el manejo del sistema, y que les resulta complicado salir de un sistema físico actual a un proceso digital, por ello se resisten al cambio. Finalmente se justificó la necesidad de diseñar un plan de capacitación, para promover conocimientos a los microempresarios, con el propósito de implementar esta herramienta necesaria para el mejoramiento de la gestión e inclusión de recursos tecnológicos en la empresa, y se recomendó incorporar mecanismos de sociabilización, retroalimentación e información continua en la implicación de la facturación electrónica.
The purpose of this paper was to analyse the advantages of electronic invoicing in micro-enterprises located in the Salvador Allende University Citadel, Tarqui Parish, in the city of Guayaquil, period 2017. The problem was developed because the microentrepreneurs were unaware of the advantages of this system and the poor preparation in tax laws and regulations for the management of technological instrumentation in this field. The methodology of quantitative and qualitative type allowed to carry out a comprehensive analysis and statistical data that allowed to know the causes and consequences of the studied phenomenon, besides proposing the proposal of solution. Through the probabilistic show, the formula was made to determine the research sample (178 microentrepreneurs). Collection instruments were applied as the survey that resulted in 50% recognized the low knowledge of e-billing and implications, and two were the important reasons why business managers did not They have decided to implement the system of digital billing for inabilities in the management of the system, and that it is difficult to leave a current physical system to a digital process, therefore they resist to the change. Finally, it was justified the need to design a training plan, to promote knowledge to micro-entrepreneurs, with the purpose of implementing this necessary tool for the improvement of the management and inclusion of technological resources in the Company, and it was recommended to incorporate mechanisms of socialization, feedback and continuous information in the implication of electronic invoicing.
The purpose of this paper was to analyse the advantages of electronic invoicing in micro-enterprises located in the Salvador Allende University Citadel, Tarqui Parish, in the city of Guayaquil, period 2017. The problem was developed because the microentrepreneurs were unaware of the advantages of this system and the poor preparation in tax laws and regulations for the management of technological instrumentation in this field. The methodology of quantitative and qualitative type allowed to carry out a comprehensive analysis and statistical data that allowed to know the causes and consequences of the studied phenomenon, besides proposing the proposal of solution. Through the probabilistic show, the formula was made to determine the research sample (178 microentrepreneurs). Collection instruments were applied as the survey that resulted in 50% recognized the low knowledge of e-billing and implications, and two were the important reasons why business managers did not They have decided to implement the system of digital billing for inabilities in the management of the system, and that it is difficult to leave a current physical system to a digital process, therefore they resist to the change. Finally, it was justified the need to design a training plan, to promote knowledge to micro-entrepreneurs, with the purpose of implementing this necessary tool for the improvement of the management and inclusion of technological resources in the Company, and it was recommended to incorporate mechanisms of socialization, feedback and continuous information in the implication of electronic invoicing.
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ANÁLISIS, VENTAJAS, ELECTRÓNICA, MICROEMPRESAS