Publicación: Propuesta de estrategias para el acompañamiento técnico y la capacitación en organizaciones de la economía social y cooperativa ubicadas en zonas de post-conflicto en Colombia
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The objective of this paper is to propose strategies for technical support and training in organizations of the social and cooperative economy located in Colombia, allowing to investigate and implement management accounting models and methodologies that allow them to consolidate knowledge, strengthening their capacity to react to a changing market that demands a truthful and congruent accounting and financial information. For the development of this work, information has been gathered from the beginning of accounting, giving an approximation to the concept of management accounting. Taking into account that most of the organizations in Colombia are SMEs and SMEs, and that in turn are the ones that have the most accounting management problems, there is a characterization of management accounting practices where the strengths and weaknesses can be observed. what they show in the development of their economic activity. Several management accounting models and methodologies are presented that can be implemented to be effective, and where their competitiveness and efficiency standards add up and guarantee growth in the market. Finally, after a relevant study, methodologies for the application of management accounting are proposed, with which companies will have a support tool to strengthen information and be able to give sustainability to the company, generating income and profitability that will allow it to grow with the passing of time. time, becoming visible and competitive against other organizations of the same branch before a volatile market.