Managerial accounting and its impact on the survival of Pymes Contabilidad gerencial y su incidencia en la supervivencia de las Pymes

Abstract

The objective of this study is to determine the incidence of Management Accounting in the survival of Pymes, for which a search for literary research concerning Management Accounting and the search for how it helps in the survival of Pymes worldwide was carried out. , this showed that Management Accounting supports the control, monitoring and operation of business operations and thus also being able to make good strategic decisions for the survival of Pymes in the long term, the study showed that worldwide there are more than 400 million of Pymes, which represent 90% of all companies, on the other hand, only in Latin America 99.5% are Pymes companies; At the national level, there are more than 5,780,000 Pymes that make up more than 90% of the companies. Pymes companies are the ones that generate the most employment in the world with 50% and these companies have reduced the unemployment rate worldwide, they are also the ones that economically generate the most income, but, on the other hand, a study informs us that more 64% of them do not survive after the first year and that more than 50% close their businesses after 5 years of operation. Concluding that many of the Pymes companies do not have the capacity to adapt to the multiple changes in the market and the obstacles that this generates, in addition, another cause of the closure of businesses is the lack of information, advice, lack of administration of income and resources and also due to the lack of support and investment from the government; On the other hand, the Pymes that manage to survive are those that are easily adopted, have advice and go hand in hand with the use of social networks and technological advances in communications.