Estrategias de contabilidad de gestión aplicada a pymes revisión literaria
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Date
2018
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Lasallista, Editorial Lasallista
Abstract
Introduction: The accounting evolved
from the technique to the application
of the management control optimizing
the business processes. SMEs are
a segment of companies that apply
management tools significantly
improve cost control and organizational
performance. Objective: This work
aimed to highlight the management
accounting strategies applied by
SMEs and how they contributed to
the sustainability of companies in the
market, through a documentary review.
Materials and methods: It applied a
qualitative approach to research, with
the application of theoretical methods
such as analysis-synthesis and logical
history, and empirical techniques such
as documentary review. The three
stages of the Proknow-C instrument
were used. For the revision of 13 articles
published during the period 1969-
2018, in magazines of economy and
company obtained from the database
web of Science and Scopus using the
keywords Management accounting
in SMEs, Strategic management
accounting. Results: 4827 related
articles in the field of social sciences,
selecting 13 related to management
control research and applied strategies
in the SMES segment. Conclusions:
The resulting content indicated
implementation of ERP, integral
scorecard application and balancesheet, which lead to the planning and
control of the organizations.
Description
Keywords
Corporación Universitaria Lasallista, Pymes, Contabilidad, Administración financiera
Citation
Revista Lasallista de Investigación Vol. 15 No 2 2018