Publicación: Propuesta de mejora para la liquidez de la Mipyme barbería Black Beard
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Through this document, the general objective of developing a improvement proposal for the liquidity of the Black Beard Barber shop located in the municipality of Yumbo, in order to establish a solid financial and accounting structure, increase solvency and contribute to its growth and consolidation in the market. To carry out this proposal, the inductive research method was adopted, the which will reach general conclusions from particular premises. What's more, the approach was qualitative and the type of research received was descriptive allowing obtain objective knowledge from the observation of phenomena and / or general behaviors which were related to the management of available at Black Beard Barbershop. Therefore, a situational diagnosis was made in which analyzed internal and external factors through different matrices such as PCI or Profile of Internal Capacity, the POAM or Profile of Opportunities and Threats in the Environment and SWOT in which the most important variables that led to defining strategies for the optimization of the management of available within the Barbería Black Beard. Next, short-term strategic actions were determined to improve liquidity management aimed at implementing accounting software that allows to systematize and simplify administrative and financial tasks. Likewise, carry out the subcontracting of a public accountant to strengthen the accounting tasks of the company and develop training in accounting issues to promote good financial practices in the management of the Black Beard Barber Shop. Finally, we proceeded to the design of accounting policies related to the management available in accordance with IFRS at the Black Beard Barber Shop.