Análisis sobre el aporte de la contabilidad de gestión a la reducción del fracaso empresarial en microempresas industriales de Guadalajara de Buga

Abstract

Given the high figures of business failure, which is presented in the segment of microenterprises in Guadalajara de Buga, an analysis is proposed on the contribution that management accounting can offer to the problem, considering its particularities regarding support for the process of taking of decisions, which can occur in the context of any type of organization, regardless of its size. For this the study is limited to the industrial micro-enterprises of Guadalajara de Buga, which, according to data from the Chamber of Commerce of Buga, in the industrial sector there are a total of 364 microenterprises. Additionally, only those that have between 6 and 10 employees are selected, that is, the most important productive units at the level of employment generation. According to this, the objective of this paper was to analyze management accounting and its contribution to the reduction of business failure in industrial microenterprises of Guadalajara de Buga. The present investigation uses the deductive method, in such a way that, from the management accounting theory, it is sought to analyze and evaluate its concrete application to the industrial micro-enterprises of Guadalajara de Buga, therefore, it is initially proposed in the objectives, to identify the elements which uses management accounting for decision making in the business field. After this, the interest is focused on examining the decision-making process considering the strategic, tactical and operative decisions of the companies under study, which constitutes a more explicit level that seeks its application to the referred object, through the proposal to determine the relationship between management accounting, decision making and the reduction of business failure, which should be explicit in the general theory.