Facultad de Ciencias Económicas y Empresariales
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Item Plantilla financiera enfocada a las Mipymes, con lenguaje sencillo desarrollada en Microsoft Excel Finanmipyme(Universidad Santiago de Cali, 2019) Brito Martínez, Darío Alberto; Delgado Martínez, EdinsonThe present research´s general objective is to elaborate a financial template in Microsoft Excel "FINANMIPYME", focused on MSMEs with simple language and easy understanding for non-financial people. This IT tool is considered vital importance since it allows MSMEs to analyze accounting and financial information in a dynamic, useful and practical way. The investigation consists of the collection of data directly extracted from MSMEs companies in the city of Santiago de Cali. For this exercise, a survey was conducted where the manager of the company was directly consulted about the use they give to the accounting information provided by their accountant, on which they are based for making financial decisions, knowing the types of software used by the company and the financial variables that must be included in the template, among other aspects. The type of study used in the research is descriptive, since this type of studies, perform the analysis of the information as accurately as possible, including the description, recording, analysis and interpretation of the information collected against the conditions of the object study. The method used for the development of this research is mixed, since it combines the quantitative and qualitative approach. For the development of this research, the primary data collection was used as the main source, it was started observing the management of the accounting information, then the survey was carried out to the owners of MSMEs , belonging to different economic sectors. Regarding secondary sources, information was obtained through different internet search methods, in specialized bases such as Google academic, (Redalyc) Network of Scientific Journals of Latin America and the Caribbean, Spain and Portugal, Science Direct and others institutions of the database of the Santiago de Cali University. The search criteria considered national and international research conducted in the last 10 years, seeking to gather sufficient information that will allow the development of the research. The results in the investigation have indicated that the financial staff is considered by the owners of the MSMEs, a suitable computer tool within the financial management of the company. In this aspect, Excel's will help financial staff to control and monitor the progress of the operation, the deductible expenses, the payment of taxes and prepare the financial records; simplifying the accounting processes and the progress of the company in the financial field. The information provided by the accountant will be better understood through the template; knowing the meaning of financial indicators, gives greater understanding to the user of the state of the company at an economic level. The results obtained in the survey demonstrate a level of acceptance and approval of the respondents towards the application of a financial template adopted to MSMEs. As a result, companies will have a useful financial tool; according to the needs and requirements of their businesses, offering a clear and real reading of financial variables, which will allow projections and modeling of future scenarios. Thus the financial staff can be an essential part of the financial plan in which the financial tactic of the company is detailed and described, in addition, future forecasts are made based on the different accounting and financial statements of the company.