Examinando por Materia "PYMES"

Mostrando 1 - 5 de 5
  • Publicación
    Acceso abierto
    Características cualitativas de la información contable presentada bajo estándares internacionales a la luz de la teoría de la comunicación
    (2018) Vélez Rivera, Daniela; Patiño Chaverra, Nelson Augusto
    Law 1314 of 2009 regulates the principles, norms and qualitative characteristics that the accounting and financial information of the natural or legal persons that are obliged to keep accounts in Colombia must have; this law contains different decrees in which the technical regulatory framework for the preparers of the information and preparation of the financial statements and their respective notes is established, where the preparer must be objective and neutral at the time of selecting and presenting the information, so that the data is not distorted for or against users. What is sought is to influence the decision-making of users, but from objective and truthful informatio
  • Publicación
    Acceso abierto
    Estrategias financieras en las pymes de Colombia, y su efecto en la competitividad
    (2018-10-02) Cárdenas Rincón, Vanessa; Solorzano de la Barrera, Lisbeth
    This article seeks to analyze the implementation of financial strategies by Colombian Small and Medium Enterprises (SMEs), as a relevant factor to improve their competitiveness. In the first instance, the paper shows the characterization of Colombian SMEs and their financial management performance. Subsequently, it identifies the main factors affecting their competitiveness, using the systemic competitiveness approach. Finally, a qualitative correlational analysis is established between the implementation of financial strategies and competitiveness in SMEs. The study uses a descriptive research approach and some critical reading techniques such as document analysis worksheets. The results show that despite of finance is not the ultimate goal or main activity of the companies; it is a valuable instrumentto evaluate and give rationality to any business, allowing the identification of good opportunities that could contribute to their sustainability
  • Publicación
    Acceso abierto
    Implementación de las NIIF: su efecto en los activos fijos de las Pymes colombianas
    (2020-02-25) Merlano Pérez, Marleidys; Solorzano de la Barrera, Lisbeth
    Este artículo busca analizar y explicar el efecto que la aplicación por primera vez de las Normas Internacionales de Información Financiera (NIIF), genera en los activos fijos de las pequeñas y medianas empresas (PYMES). El trabajo es de tipo teórico-reflexivo, basado en un tipo de investigación documental, descriptiva y analítica, fundamentada en artículos científicos, así como en publicaciones oficiales sobre la temática en mención. Se evidencia en el análisis que al aplicar las NIIF, el balance de apertura muestra incrementos en el valor de los activos fijos y por consiguiente una disminución en los pasivos. Asimismo, se observa en el análisis que, al aplicar las NIIF, la vida útil de los activos es mayor y la depreciación en el tiempo próximo disminuye, dado que, con estas normas la vida útil de los activos se ajusta mejor a la realidad económica. Lo anterior es consecuencia de que al aplicar las NIIF existe mayor control en cuanto al funcionamiento, deterioro y buen uso de los activos fijos, con respecto a la aplicación de los Principio de Contabilidad Generalmente Aceptados (PCGA).
  • Publicación
    Acceso abierto
    Influencia del marketing digital en las pymes de Colombia
    (2019-10-28) Herrera Contreras, Rafael Enrique; Vitola Ortega, Nicolás José
    Analyze the influence of digital marketing of Colombian SMEs in 2013-2018 The relevance of the correct use of digital marketing is essential for Colombian SMEs that are in constant economic transformation and in a market that is constantly changing, in this way the digital tools that it offers for the use of commercial strategies and for positioning in the market, while it is competitive and creates an advantage towards its competitors. Identify how the evolution of digital marketing has been in the last years 2013-2018 Over the years, digital marketing is evolving and leaving aside traditional marketing, but eye in the same way traditional marketing is used what makes the Digital marketing is to provide a way of communication with consumers for the creation of strategies through the market is in constant motion, this helps SMEs to grow economically and make more employment for the Colombian population
  • Publicación
    Acceso abierto
    Principales herramientas que incurren en el impulso de las exportaciones en las empresas colombianas
    (2020-02-25) Ortega Martinez, Maria Alejandra; Alvarado de Lima, José Alejandro
    Small and medium enterprises in Colombia are a fundamental part of the economic system, stimulate the economy and have a great social responsibility by intervening in the reduction of situations of poverty, underemployment and unemployment. Due to the ignorance of many SME entrepreneurs to reach international markets, it is proposed to review the tools, programs, and opportunities they have in order to eliminate paradigms, and provide key information that allows them to exchange goods and services more easily. and with greater confidence, or for those entrepreneurs who are not yet interested they can identify new opportunities with the help of instruments to compete in other markets