Los sistemas informáticos contables y su relación con la rentabilidad de las Pymes. Caso de estudio de la provincia de Loja año 2017.

Abstract

Abstract: The present research work focuses on determining the use of accounting computer systems and the new Information and communication technologies Tic in the performance of small and medium enterprises (Pymes), focused on identifying profitability, current situation and management business for decision making now and in the future. The study was conducted in the city of Loja with a sample size of 120 companies, the survey, interviews and telephone calls were used as an instrument to collect data, which allowed acquiring the information for the analysis of results. We proceed to identify the 4 groups according to the use of accounting computer systems; group 1 for administrative management and tax management, group 2 only for administrative management, group 3 for tax management and group 4 for none of the two managements. Being the most important result, that 97% of Pymes apply a computerized accounting system for administrative and tax management for the opportunity that helps them obtain reports, the speed of the processes and with the support of Tic are able to optimize time and resources.