Las pymes y el manejo de los estados financieros en la ciudad de Machala.

Abstract

The Financial Statements are fundamental instruments that allow timely information for business decision making; This research topic aims to study the management of financial statements of small and medium enterprises (SMEs), by using a quantitative methodology, for which it is necessary to make a bibliographical and field consultation, to investigate the entrepreneurs about the information they use for efficient financial management and how they perform control. As a result, small companies do not prepare financial statements, and they are the medians that operate properly, the financial statements and those that can be developed in the market. Important topics to analyze the economic situation of SMEs.