Propuesta metodológica en facturación electrónica para Mipymes en la parroquia Luis Urdaneta
Fecha
2019
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El Servicio de Rentas Internas del Ecuador (SRI) ha dado inicio a un muy ambicioso plan, que tiene por objetivo implementar en el mediano plazo el proceso de facturación electrónica en todos los agentes económicos que realizan sus actividades dentro del territorio nacional. En medio de este proceso se encuentran inmersos las microempresas de servicios ubicadas en la parroquia Urdaneta de la ciudad de Guayaquil, los cuales son en su mayoría talleres para la reparación de automotores y artículos varios del hogar; se puede apreciar que se trata de un sector muy dinámico, en el que priman pequeños establecimientos de escasos recursos económicos, en los que a pesar de que existen expertos en sus respectivas actividades económicas, se podría prever que habrían dificultades para implementar eficientemente un sistema que permita operacionalizar la facturación electrónica en sus actividades diarias. Con estos antecedentes, se plantea la necesidad de conducir un estudio que permita analizar la problemática planteada, y genere las respuestas necesarias para viabilizar la oportuna, exitosa y eficiente vinculación de las microempresas de servicios ubicadas en la parroquia Urdaneta de la ciudad de Guayaquil al sistema de facturación en línea iniciado por el SRI.
The Internal Revenue Service of Ecuador (SRI) has started a very ambitious plan, which aims to implement in the medium term the electronic invoicing process in all economic agents who perform their activities within the national territory. In the midst of this process, the microenterprises of services located in the Urdaneta parish of the city of Guayaquil are immersed, which are mostly repair shops for motor vehicles and household items; It can be seen that this is a very dynamic sector, in which small establishments with scarce economic resources prevail, in which although there are experts in their respective economic activities, it could be foreseen that there would be difficulties to efficiently implement a system that allow to operationalize electronic invoicing in your daily activities. With this background, the need arises to conduct a study to analyze the problems raised, and generate the necessary responses to make viable the timely, successful and efficient link of the microenterprises of services located in the Urdaneta parish of the city of Guayaquil to the system Online billing initiated by the SRI.
The Internal Revenue Service of Ecuador (SRI) has started a very ambitious plan, which aims to implement in the medium term the electronic invoicing process in all economic agents who perform their activities within the national territory. In the midst of this process, the microenterprises of services located in the Urdaneta parish of the city of Guayaquil are immersed, which are mostly repair shops for motor vehicles and household items; It can be seen that this is a very dynamic sector, in which small establishments with scarce economic resources prevail, in which although there are experts in their respective economic activities, it could be foreseen that there would be difficulties to efficiently implement a system that allow to operationalize electronic invoicing in your daily activities. With this background, the need arises to conduct a study to analyze the problems raised, and generate the necessary responses to make viable the timely, successful and efficient link of the microenterprises of services located in the Urdaneta parish of the city of Guayaquil to the system Online billing initiated by the SRI.
Descripción
Palabras clave
PROPUESTA, METODOLÓGICA, FACTURACIÓN ELECTRÓNICA, MIPYMES