Modelo de perfeccionamiento de la gestión económico-financiera: estudio de conceptos, metodología, norma financiera y experiencias en PyMEs
Resumen
Economic and financial management improvement model: study of concepts, methodology, financial standards and experiences in SMEs
ABSTRACT
Economic and financial management is widely studied from different theories. However, little is explored about the interaction between them, due to the scarce participation among the actors. The objective of this research is to design a model for the improvement of economic-financial management (E-FM) in small and medium-sized enterprises (SMEs) based on the articulation of the International Financial Reporting Standard (IFRS). The study starts with a review of economic and financial management models as part of the operational processes, thus generating an empirical model proposal from the principles of the financial standard to contribute to the business practices of SMEs. Also, the discriminant multivariate analysis method and expert criteria are applied, since they allow selecting in a technical and scientific way the most preponderant variables to relate the IFRS to the economic and financial management processes. As a result, management, economic and financial information is credible and reliable, making SMEs more socially and economically consistent. Finally, the articulation between the variables is demonstrated and, above all, the improvement of the economic-financial management in SMEs is identified from the comparison of the data presented.
Key words: competitiveness, management model, IFRS, decision.
(*) Este artículo se deriva del proyecto de investigación: “Herramientas de Inteligencia en el Sector Empresarial de la Ciudad de Guayaquil” con apoyo de la Universidad Metropolitana; 2. Relaciona la investigación científica en economía aplicada de la Universidad de Oriente, Santiago de Cuba.
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PDFP-ISSN 1317-8822 E-ISSN 2477-9547
DOI: https://doi.org/10.53766/VIGEREN
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