Journal of Bussines and SMEs
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Published By ECORFAN

2444-5010

2021 ◽  
pp. 1-10
Author(s):  
Vanessa Mariuxi Quezada-Pacheco ◽  
María Magdalena Soto-Aguilar ◽  
Milca Naara Orellana-Ulloa

The objective of the following study is to analyze the importance of accounting processes and the impact that financial statements have on the profitability of companies through a qualitative and descriptive approach, in which it is described how important it is for companies the carrying out an efficient accounting process that leads to the correct execution of the financial statements, so that it allows the managers to make better decisions, through the different criteria of authors on the subject of study it was possible to have as the Accounting processes are of great importance for every company, since by means of the efficiency that is had, the quality of the information that will be presented in the financial statements will be given, which leaves us as a conclusion that both the accounting processes and the financial statements allow to detail the financial information that is obtained by transactional operations in this way to know in a real way the company situation.


2020 ◽  
pp. 6-17
Author(s):  
Ariel VÁZQUEZ-ELORZA ◽  
Xóchitl Yolanda CASTAÑEDA-BERNAL ◽  
Sandra Goreti ACEVES-JIMÉNEZ

Mexico concentrates the marginalization in the southeastern states, to counteract this problem the federal government implemented several universal social programs, including Prospera. This research analyzes the impact generated among the beneficiaries of the Prospera Program based on income from work, and the variables of education, health, food security, both at the state level in Veracruz and Oaxaca and in the Istmo region that integrate both states. The Propensity Score Matching method was used to assess the impacts on labor inclusion that have those who receive the program, in contrast, with those who do not receive federal support. In addition, through the Analysis of Main Components, we related the productive and marginalization variables to find the characteristics of the study population. The results show that the Prospera program does not have a significant impact on the per capita income of the head of household. However, quintiles two and five have greater negative effects for the population from the Istmo. It is essential to revalue the Prospera Program strategy and incorporate more rigorous administration to have a positive impact for the rural population dedicated to agricultural activities.


2020 ◽  
pp. 27-40
Author(s):  
Jesús Alberto MONTALVO-MORALES ◽  
Yazmin Guadalupe CERVANTES-AVILA ◽  
Víctor Pedro MOLINA-ROMEO ◽  
Reimundo MORENO-CEPEDA ◽  
José Refugio DUQUE-RETIZ

Corporate Social Responsibility ((CSR)) linked to Business Management (BM) in small and medium-sized enterprises (SMEs) is a topic that is becoming increasingly important due to the importance they have for the national economy. The objective of the work was to determine the state of the (CSR) from an approach of environmental management and relations with the local community in a group of medium-sized companies in an industrial sector of Saltillo, Coahuila, as well as the influence of antiquity the structure of property and the gender of the Director/Manager with the development of these practices. The empirical investigation had an exploratory character and included a sample of 43 SMEs from the manufacturing sector that contribute to the growth and competitiveness of the region. The research instrument incorporated questions focused on the level of SMEs regarding risks, safety and health at work, environment and quality management. For its evaluation, contingency tables and the Mann Whitney U test were used. The results reflected an adequate work dedicated to the care, health and permanence in the position of its employees, while it was detected that there is poor environmental management and relations with the community. It is concluded that (CSR) is generally oriented to the interior of the company; the low use of this practice prevails in its business management, although an adequate approach to the client is highlighted.


2020 ◽  
pp. 18-26
Author(s):  
Roberto SANROMÁN-ARANDA

The company as an economic activity is immersed from the economic, legal, administrative and even often social point of view. When having the need to offer quality goods and services is forced to have different controls and different mechanisms that make it a socially responsible company and that have an impact in the international context, especially in the exchange of goods and services. they offer by technological and electronic means what reverberates throughout the world in a massive and vertiginous way. The company is responsible for the damage caused by its activity, often without the intention of causing such damage, simply by the dynamism it performs, which may have repercussions within the national territory or outside, depending on the execution of its business activity.


2020 ◽  
pp. 1-5
Author(s):  
Erika Emilia CANTERA ◽  
Martha Eugenia LIMÓN-HERNÁNDEZ ◽  
Erika María PECINA-RIVAS

The current market is aimed at companies being vulnerable to various external factors positively or negatively as economic, technological, political, environmental, demographic or social conditions and therefore must adapt and respond to the global environment. MSMEs face a greater number of problems, because they not only face the external factors mentioned above, but also their own limitations and weaknesses, of their company, so they must make a greater effort to compete against the Products or services that have a greater technological and marketing impact. This paper refers to a study of micro and small enterprises belonging to the State of Mexico, whose objective is to study their operational management and identify the main threats and weaknesses that they face in a competitive market.


2019 ◽  
pp. 1-11
Author(s):  
Javier Saucedo-Monarque ◽  
Oscar Ernesto Hernández-Ponce ◽  
Luis Enrique Valdez-Juárez

The results presented in this study related the factor of organizational culture with innovation for the development of small tourist businesses (SMEs) in the municipality of Caborca, Sonora. For which an exploratory analysis of the model, was made to subsequently analyze the Association of variables through the model of the Chi-square and thus be able to check the predictive and explanatory power of the same by means of Probit and Logit analysis. The collection of data was used as measurement instrument a structured questionnaire was administered to managers or entrepreneurs of tourism SMEs in the municipality of Caborca, Sonora. Where was the reliability of the instrument for measuring, the R² and significance of the model Chi square statistical analysis was used to identify the relationship and association between the variables of the proposed model, obtaining the coefficient Gamma with a strong correlation between the variables, as well as Gamma, Probit and Logit values, acceptable values for the relationship between the dependent variable and the independent variable was observed. A higher rate and robustness of prediction of the variables with acceptable significance was also obtained.


2019 ◽  
pp. 37-40
Author(s):  
Sandra Eva Lomeli Rodríguez ◽  
Ernesto Guzman-Aguilar ◽  
Raúl González-Orozco ◽  
Gerardo Alexander Vergara-Mesa

Cost control in companies plays a vital role in decision making, regardless of size. Before this investigation, there was no precise information regarding the situation of cost management in manufacturing SMEs in Colotlán Jalisco, Mexico. When carrying out this research work, information was obtained according to the measurement, analysis, and cost management of these companies. The methodology used was a quantitative type by applying an instrument/questionnaire to a sample of the study universe. The surveys were applied to 51 companies, which were selected in a multivariate way with respect to each economic activity. The universe of manufacturing SMEs in Colotlán Jalisco was taken from the National Statistical Directory of Economic Units (DENUE) of INEGI. The sample was calculated with 95% confidence and an error margin of +/- 5%. (DENUE, 2019) By having this information, it will be possible to have indicators that will work as a basis for the generation and application of projects that have an impact on the improvement of the integral management of the SMEs under study. Projects that will be carried out in conjunction with the research group of the University of Buenaventura Colombia.


2019 ◽  
pp. 26-30
Author(s):  
Raquel Rodriguez-Aguilar ◽  
Jesús Alberto García-Rojas ◽  
Arminda Cruz-Álvarez ◽  
Karla Linive López-Hernández

The present investigation intends to follow up the results of the activities that are part of the work previously carried out by the academic body of the Superior Technological Institute of the West of the State of Hidalgo, which was to identify the current situation of the economic development of MSMEs of the municipality of Mixquiahuala de Juárez Hidalgo, as these are the largest economic impact in the region and as the strategic management and use of information and communication technologies, as well as the tools and methods they used, in order to detect opportunities for improvement and propose alternative solutions based on this information. Therefore, thanks to the results obtained from the previous study, we intend to manage the collaboration networks through a model of the value chain, as well as one of the supply chain using the affected mechanisms, which affects their development. Another important point was the necessary elements for the creation of both the value chain and the supply chain since both depended on its turn and size because while some companies need certain specific areas, others do not, due to their characteristics. Thanks to their creation, the aim is to achieve the growth of MSMEs on the one hand, and on the other the management of the collaboration networks among themselves.


2019 ◽  
pp. 18-25
Author(s):  
Adriana del Rosario Carrillo-Cámara ◽  
María Antonia Morales-González ◽  
Ana María Canto-Esquivel

The objective of this research is to study the economic activity of footwear at the business level of the municipality of Ticul, Yucatan, Mexico; It focuses on analyzing what resources and capabilities a shoe manufacturer company has with several years of operation in that municipality to remain in a highly competitive market. The research methodology is a case study of qualitative and descriptive scope in which resources and capacities are considered as categories of analysis. The results obtained indicate that the tangible and human resources, as well as the managerial capacities of production, sales and distribution are what determine the competitive success of the company. These results are expected to contribute to improving the development of the Ticul footwear sector because it is one of the main producers and the economic units established have the potential to grow and become more competitive.


2019 ◽  
pp. 26-34
Author(s):  
Anahy Olguín-Ramos ◽  
Mariela Lizeth Martínez-Hernández ◽  
Braulio Bautista-López

With the determination of this work, the company will bear in mind which are the indicators (conditions of position, salary, motivation, labor environment and training) that they affect directly to the job turnover and this way to be able to give him emphasis in the indicators that one is not working correctly, allowing to reduce this way the rate of current job turnover in the company. Each of the indicators was effected by means of the design of questions in such instruments as; interview applied to the manager of human resources and survey directed the collaborators alone where it was considered to be the sample of 255 collaborators of the diverse working places of the organization. The results obtained in the interview and surveys show in precise form the principal problems that the organization has, giving as reference where improvements have to be realized with I am of benefit so much for the company and as the collaborators. By means of to the analysis of the results was observed that the indicator of labor environment that exists in the organization presents deficiencies in the strategies that develop.


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