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Contabilidad para Mipymes en Colombia “contexto y estrategia”

Listed author(s):
  • Castaño Rios, Carlos
  • Ramírez Bedoya, Leidy

La plataforma económica de Colombia y la mayoría de países se encuentra sustentada básicamente por la presencia de MIPYMES que contribuyen a la generación de empleo y al crecimiento económico. Desde el Estado colombiano se han promovido algunas leyes que facilitan la gestión y la difusión de la situación económica y social actual de este grupo empresarial, además de proponer alternativas que conllevan a la sostenibilidad, crecimiento, competitividad y formalización. La contabilidad, vista desde un enfoque estratégico, constituye la base para lograr lo anterior. Colombia's economic platform and the majority of countries are basically sustained by the presence of MIPYMES that contribute to employment generation and economic growth. From the Colombian State has promoted laws that facilitate the management and dissemination of economic and social situation of this group, in addition to proposing alternatives that lead to sustainable growth, competitiveness and formalization. Accounting, view from a strategic approach is the basis for achieving this.

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Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal Gestión Joven.

Volume (Year): (2009)
Issue (Month): 3 (June)

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Handle: RePEc:ges:articl:2008-10:24-32
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