O uso da informação financeira na gestão das PMEs colombianas
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As habilidades gerenciais desempenham um papel importante no desenvolvimento econômico das regiões. Objetivo. Avaliar o uso que as PMEs fazem da informação financeira para a gestão econômica em Boyacá (Colômbia). Metodologia.
O estudo aplica um método quantitativo baseado nas bases de negócios das Câmaras de Comércio, classificadas como grupo II na implementação do IFRS. Resultados. 44 % das PMEs de Boyacá carecem de um sistema integrado de informação contábil; 53 % apresentam demonstrações financeiras comparativas, mas apenas 36 % o fazem para tomada de decisão. Os restantes 64 % consolidam relatórios contabilísticos para reporte às entidades de controle e para efeitos de contratação e financiamento. Em relação à adoção do IFRS, 33 % das empresas já aplicaram o marco regulatório internacional; enquanto os 67 % restantes não o aplicaram totalmente. Conclusões. Identificou-se que as informações econômico-financeiras são pouco utilizadas para
a tomada de decisão.
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