El uso de la información financiera en la gestión empresarial de las PYMES en Colombia
The use of financial information in the business management of SMEs in Colombia
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Las competencias gerenciales juegan un papel importante en el desarrollo económico de las regiones. Objetivo. Evaluar el uso que hacen las pymes de la información financiera para la gestión económica en Boyacá (Colombia). Metodología. El estudio aplica un método cuantitativo sustentado en las bases empresariales de las cámaras de comercio, clasificadas como grupo II en la implementación de las NIIF. Resultados. El 44 % de las pymes de Boyacá carece de un sistema integrado de información contable; el 53 % presenta estados financieros comparativos, pero solo el 36 % lo hace para la toma de decisiones. El 64 % restante consolida informes contables para reportar a entes de control y para efectos de contratación y financiación. En cuanto a la adopción de las NIIF, el 33 % de las empresas ya ha aplicado el marco normativo internacional; mientras que el 67 % restante no lo ha aplicado
completamente. Conclusiones. Se identificó que la información económico-financiera es
escasamente utilizada para la toma de decisiones.
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