La contabilidad en las finanzas de los emprendedores apoyados por el gad provincial de El Oro, periodo 2020-2022.

Abstract

Entrepreneurship represents a vital sector in economic development, comprising commercial initiatives led by individuals seeking to create value and generate income. In this context, accounting plays a fundamental role by providing tools for effective financial management. Accounting enables entrepreneurs to maintain a systematic record of their financial transactions, assess their business performance, make informed decisions, and comply with tax and financial obligations. This research focuses on the impact of accounting on the finances of entrepreneurs supported by the Autonomous Decentralized Government (GAD) El Oro during the period 2020-2022. It aims to identify the influence of deficiencies in accounting control on the financial situation of entrepreneurs and describe the causes contributing to limited control over business processes. The results indicate a predominantly positive perception towards GAD El Oro programs aimed at strengthening entrepreneurs, emphasizing the importance of evaluating submitted projects and providing training in business skills. The main financial challenges identified include cash flow management, limited knowledge in financial planning, and high operating and production costs, with administration primarily based on internal accounting. Additionally, diversification of funding sources is encouraged, along with key accounting documents such as purchase and sales invoices.