Gestión del conocimiento en el área contable como herramienta para el éxito de las tiendas de barrio
Fecha
2022-03
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
El tema gestión del conocimiento en el área contable como herramienta para el éxito de las tiendas de barrio se plantea debido a que existe inconveniente en el manejo de una cultura contable y modelo de gestión que permitan que existe una mayor liquidez y rentabilidad en la microempresa; el objetivo general es determinar los parámetros principales en el área contable, financiera, administrativa y tributaria para el fortalecimiento o de la tienda del barrio, por lo que se requiere un diseño con estrategias y el manejo adecuado de los recursos. La metodología aplicada de carácter exploratorio, descriptivo y no experimental; se utiliza un enfoque de carácter cualitativo y cuantitativo donde se utilizan instrumentos como la observación, entrevistas y la encuesta. La población que se analiza refleja un promedio de 342 tiendas del sector de la parroquia Bolívar Sagrario. Los resultados obtenidos permiten consolidar la necesidad de ampliar la gestión del conocimiento o en temas relacionados con la contabilidad, finanzas, tributación, entre otros que permitiría alcanzar un proceso de registros contables óptimos en la administración del negocio, en conclusión se requiere de adaptar esquemas contables y financieros que permitan el manejo de indicadores para poder descifrar los objetivos estratégico de una mayor liquidez, solvencia y rentabilidad en la tienda de barrio.
The issue of knowledge management in the accounting area as a tool sor the success of neighborhood stores arises because there is an inconvenience in managing an accounting culture and management model that allow greater liquidity and profitability in microenterprises; The general objective is to determine the main parameters in the accounting, financial, administrative and tax area for the strengthening of the neighborhood store, for which a design with strategies and the adequate management of resources is required. The applied methodology of an exploratory, descriptive and non-experimental nature; a qualitative and quantitative approach is used where instruments such as observation, interviews and surveys are used. The population analyzed reflects an average of 342 stores in the Bolívar Sagrario parish sector. The results obtained allow to consolidate the need to expand knowledge management or in issues related to accounting, finance, taxation, among others that would allow achieving a process of optimal accounting records in the administration of the business, in conclusion, it is required to adapt accounting schemes and financial that allow the management of indicators to be able to decipher the strategic objectives of greater liquidity, solvency and profitability in the neighborhood store.
The issue of knowledge management in the accounting area as a tool sor the success of neighborhood stores arises because there is an inconvenience in managing an accounting culture and management model that allow greater liquidity and profitability in microenterprises; The general objective is to determine the main parameters in the accounting, financial, administrative and tax area for the strengthening of the neighborhood store, for which a design with strategies and the adequate management of resources is required. The applied methodology of an exploratory, descriptive and non-experimental nature; a qualitative and quantitative approach is used where instruments such as observation, interviews and surveys are used. The population analyzed reflects an average of 342 stores in the Bolívar Sagrario parish sector. The results obtained allow to consolidate the need to expand knowledge management or in issues related to accounting, finance, taxation, among others that would allow achieving a process of optimal accounting records in the administration of the business, in conclusion, it is required to adapt accounting schemes and financial that allow the management of indicators to be able to decipher the strategic objectives of greater liquidity, solvency and profitability in the neighborhood store.
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Palabras clave
GESTIÓN DEL CONOCIMIENTO, CONTABILIDAD, FINANZAS, ADMINISTRACIÓN
Citación
APA