Análisis de las herramientas tecnológicas y la contabilidad administrativa y su impacto en la gestión empresarial.

Abstract

The purpose of this study is to promote good administrative practices and apply them when making decisions based on the technological tools currently available. It begins with an exposition of the definition of concepts related to the business and technological environment, such as Information and Communication Technologies, Information Systems. The difference between them is established and in parallel they explain how they interact with each other. Subsequently, the definition of terms such as the International Financial Reporting Standards (IFRS), the IFRS for SMEs continues; the bases of the IFRS for SMEs in Ecuador, the Administrative Accounting and the concept of what are business management tools are discussed. We continue with the case study, we explain step by step what is the process to follow in terms of recording the information both in the accounting aspect and in the kardex. Then, the analysis of it is elaborated, and it ends with the conclusions that highlight the importance of constantly updating, in the use of the benefits of technology and the tools they provide to achieve good business management. Finally, a specific analysis is made about the case study and it is important to examine the risk that will be assumed based on the obtained profitability. Technological tools are essential for business management and their omission can generate bad decisions.