Contabilidad y Auditoría

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    El emprendimiento de las pequeñas y medianas empresas comercializadoras y el desarrollo económico del cantón Puyo provincia de Pastaza
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Ingeniería Financiera, 2017-04) Arroba Rodríguez, Heidi Carolina; DT - Córdova Pacheco, Ana Consuelo
    Nowadays, entrepreneurship is the mechanism that invigorates and mobilizes the economy of a city, region and/or state. However, the lack of public policies, the absence of schools, and limited access to an appropriate and reasonable credit, hinders the creation and maintenance of small businesses. The ongoing economic crisis has contributed significantly to the increase of enterprises in the Ecuador. Several studies conducted by the Global Entrepreneurship Monitor, the most prestigious and extensive worldwide study of the state of entrepreneurship, have placed Ecuador as the country with the highest entrepreneurship indices in Latin America, above countries like Brazil and Mexico, considered as emerging economies. Despite such recognition, the majority of the enterprises in Ecuador are still in the early stage, that is, they do not exceed three years of creation and, in a significant percentage, have been developed to generate employment for the entrepreneur and his/her family. This is the case of the enterprises in Puyo, a canton in the Province of Pastaza, which has developed its local economy in sixteen different economic activities. The most important activities are related to the wholesale and retail sale, lodging and food, which represent about 70% of the business. Within the wholesale and retail sale, there are 1482 stores, in which 850 are linked to the marketing and distribution of mass consumer products. This means that 57.3% of the stores are meant to this commercial activity. The entrepreneurs who work in this type of business have certain characteristics that promote the socio-economic development of the canton. The results of the research are the following, the shops of mass products account for 0.004% of the cantonal butget income, 83% of the businesses surveyed have an average income of 1200$ monthly entrepreneurship in a 90% were created to generate self-employment.