Basic accounting control model for micro-enterprises
Abstract
The objective of this research is to design a basic accounting model for the "VÍVERES MARILYN" store located in Santo Domingo, which does not have any type of accounting control, but is necessary when wanting to have control and in-depth knowledge of what what happen. The research methodology, due to its scope, the research is defined as descriptive exploratory, with which it was possible to know the absence of an accounting control that the "VÍVERES MARILYN" store presented. The results showed that the accounting control of a company is of the utmost importance, since it allows the registration of all operations, providing reliable and timely information. As a conclusion, it was obtained that the business has never chosen to use an accounting system, and has managed the company all this time according to the profits they obtained at the end of the day and discounting expenses that it reflected.
Downloads
References
Audretsch, David B. y Roy Thurik, Linking Entrepreneurship to Growth, Working Paper 2081/2, Luxemburgo, OCDE, 2002.
Acs, Zoltan J. y David B. Audretsch, "Innovation, Market Structure and Firm Size", en Review of Economics and Statistics, Cambridge, Harvard University Press, núm. 9, 1987, pp. 567-574.
Biggs, Tyler, "Is Small Beautiful and Worthy to Subsidy? Literature Review", Washington D.C., International Finance Corporation, 2002.
Carvajal, A.R. y Escobar, M.E. (2013). Herramienta integrada de control interno y administrador de riesgos, enmarcada en un buen Gobierno Corporativo para pequeñas y medianas empresas en Colombia. [ Integrated tool for internal control and risk management, framed in good Corporate Governance for small and medium-sized companies in Colombia]. Apuntes Contables. 16 (mar. 2013). https://revistas.uexternado.edu.co/index.php/contad/article/view/3357
Chandler, Alfred D. y Takashi Hikino, "The large industrial enterprise and the dynamics of modern growth", en A. D. Chandler, F. Amatori y T. Hikino (editores), Big Business and the Wealth of Nations, Cambridge, Cambridge University Press, 1997, pp 24-62.
Josar, C. (2011). La contabilidad y el sistema contable. [Accounting and the accounting system]. https://n9.cl/3n1is
Amat, O. (2012). Contabilidad y finanzas. O. Amat, Contabilidad y Finanzas. [Accounting and Finance. O. Amat, Accounting and Finance]. España: Grupo Planetas. https://acortar.link/wi1JNU
Luna Correa, E. (2012). Influencia del capital humano para la competitividad de las pymes.en el sector manufacturero de Celaya, Guanajuato. [Influence of human capital for the competitiveness of SMEs in the manufacturing sector of Celaya, Guanajuato ]. https://www.eumed.net/tesis-doctorales/2013/jelc/jelc.pdf
Mantilla, S. A. (2007). Control Interno: Informe COSO. [ Internal Control: COSO Report ]. Bogotá: ECOE Ediciones.
Rico Godoy, C. y Cano, V. (2020). Importancia de la contabilidad ambiental en el contexto de las empresas industriales. [Importance of environmental accounting in the context of industrial companies]. https://dspace.tdea.edu.co/handle/tda/579
Romero, I. (2006). Las Pyme en la economía global. Hacia una estrategia de Fomento Empresarial. [SMEs in the global economy. Towards a Business Development Strategy]. Revista Latinoamericana de Economía, 31-50. https://n9.cl/s4mr6
Copyright (c) 2022 Carla Mishell Cevallos-Vaca, Paul Quiroz-Sumba, Carlos Gustavo Moran-Tutiven, Nancy Deidamia Silva-Álvarez

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
CC BY-NC-SA : Esta licencia permite a los reutilizadores distribuir, remezclar, adaptar y construir sobre el material en cualquier medio o formato solo con fines no comerciales, y solo siempre y cuando se dé la atribución al creador. Si remezcla, adapta o construye sobre el material, debe licenciar el material modificado bajo términos idénticos.
OAI-PMH URL: https://cienciamatriarevista.org.ve/index.php/cm/oai



