LA CONTABILIDAD ADMINISTRATIVA EN LA GESTIÓN DE LAS PYMES COMERCIALES EN EL CANTÓN AZOGUES – 2022.

Abstract

Although not mandatory, administrative accounting and its management processes are fundamental in small and medium commercial organizations and other enterprises, according to their business activity, to have records, data, and documents on which provisions are made for organizational success. Decisions made by managers can directly affect success or failure due to a lack of administrative process analysis because of factors such as a low level of business understanding, weakness in control, and insufficient application of accounting records in different areas of the company. This research analyzed the accounting, administrative, and management procedures that affect commercial SMEs in the Azogues canton. The methods applied in the investigation were made of documentary and explicit sort that exposes data related to different technical analyses; a data collection tool was used, with the development of a questionnaire and application of the survey, it was observed that 100% of the population wanted to implement management accounting and 93% shows how important is the issuance of financial statements for action taking, It provides a better way to growth and economic sustainability through planning, management, and decision making processes, concluding that management tools permit a change in competition and economic development, and as a result of proper planning and identification of improvement processes in the administration.