Incidencia de la planificación estratégica en la gestión empresarial del área contable de las pymes del sector industrial de Cuenca-Ecuador

Abstract

Small and medium-sized enterprises (SMEs) in the industrial sector of the city of Cuenca are the main component of the country's economic and productive development. The problem can be attributed to a need for more strategic planning in the accounting area of SMEs in the industrial sector. This research aims to analyze the impact generated by the strategic plan on the accounting area for effective business management that aligns its goals in the short, medium, and long term. The methodology is descriptive with a quantitative approach, for which the survey technique is applied to this sector of the industry. The results of this study demonstrate that 31% of small and medium-sized enterprises in the industrial sector have strategic planning as a management tool in the accounting area of their companies. It allows them to build strategies for continuous improvement, identify growth opportunities within the sector, and optimize their accounting processes. SMEs in the industrial sector of Cuenca need to be more efficiently implementing strategic planning, which prevents efficient performance in the companies, limiting operational management, truncating negotiations, and business growth in the industrial sector of Cuenca. Therefore, there should be a strategic restructuring so that they can achieve competitive advantages and, in this way, enter new markets, implement compliance parameters to evaluate the performance of the company's staff, and commitment from the executives to assume the risks of the changes due to the implementation.