Project description
4.1 Statement of the problem
4.1.1 Description of the Problem Reality
Historically, micro and small companies have emerged partly as a consequence of the increasing unemployment in the country, but primarily, as a clear manifestation of the entrepreneurial spirit and desires for labor and economic independence of so many empiricists, professional technologists who have had to face such a great challenge. despite the multiplicity of risk factors that are identified in the market.
The micro and small company (Mype) is an economic unit made up of a natural or legal person, under any form of organization or business management contemplated in current legislation, which aims to carry out activities of extraction, transformation, production, marketing of goods or provision of services.
The Law distinguishes Mypes according to two criteria or concurrent characteristics: Number of workers and total amount of sales. The microenterprise is characterized by having up to 10 workers inclusive and an annual sales level of up to 150 tax units (ITU), while the small company is defined by having from 1 to 50 inclusive workers and an annual sales level between 151 and 850 UIT, which constitute a homogeneous base before public and private entities.
Among the barriers to access Mypes financing is the high cost of credit and the lack of acceptable guarantees in the system.
Additionally, the high distrust of the financial intermediaries regarding the Mypes remains, which makes the perception of risk greater.
The relative low level of education of micro and small entrepreneurs constitutes the main problems for the formation of managerial capacities. Additionally, consideration should be given to the short time employers have to attend training courses.
The weaknesses of the Mypes are associated both with the limitations in the equipment, as well as in the technical and management capacity. Companies operate at reduced scales (high unit production costs) and have difficulties in meeting quality standards and delivery times.
They also face serious restrictions that prevent them from performing a series of functions apart from the operational ones, such as research on new production techniques and methods, the design and development of new products, and specialized training of their personnel.
Credit and financial services are elements that contribute to the development and competitiveness of companies. Despite the growth that has occurred in recent years, it can still be noted that Mypes have difficulties accessing loans from the Financial System given the lack of real or personal guarantees or other instruments that allow them greater access to credit. Many Mypes are not aware of the importance of the good payer culture to be considered as creditors in the system.
Regarding the lack of collateral by Mypes, which allows them to access credit by MFIs, they require that collateral systems be more flexible, such as promoting the security collateral system that facilitates access to credit, among other strategic norms.
In this sense, access to financing is one component among others for Mypes to develop competitiveness, for which reason it is necessary to implement policies that harmonize with the development of the microfinance market.
The inability of Mypes to have adequate financial capital to increase their productivity constitutes a major obstacle to their development. This is due to the difficulty that Mypes face in accessing credit, which is accentuated not only by the country's economic situation in general, but also by the size of the companies and by centralism at the regional and national level.
The following table prepared by the National Directorate of the Mype (DNMYPE), which is a line organ of the Vice Ministry of Employment Promotion and Micro and Small Enterprises, belonging to the Ministry of Labor and Employment Promotion, taking the data from the National Superintendence of Tax Administration - SUNAT in 2005, establishes the following:
Number of formal mypes
(**) Approximate gross annual sales greater than 150 ITU and less than or equal to 850 ITU.
(***) Approximate gross annual sales greater than 850 UIT.
From what can be seen, that the number of formal Mypes is a total of 648,147; that represent 98.35% business units that are taxed to this date in our country.
V.- Theoretical framework
5.1 Theoretical bases
5.1.1 Financing
Currently organizations in general have an obstacle in front that can sometimes be disastrous for their consolidation and maintenance in the market, this barrier is the financing of their operating activities, either with their own resources or with those of third parties.
For this reason, in a market as competitive as the one that appears at the moment, obtaining resources is extremely difficult, for this reason it is necessary to analyze some of the factors that may become relevant in this analysis to obtain capital.
In this way, SARTORI points out that “every organization, and especially companies, must permanently face financing decisions; which will therefore have a substantial impact on the progress of the company and its projects. So these are not only delicate and sensitive decisions that demand diligent action, but also elections that can affect even the financial viability of an entity. ”
Thus for PÉREZ and CAMPILLO they point out that financing is “the efficient provision of cash that has been recognized as a key factor to ensure that those companies with growth potential can expand and be more competitive. Difficulties in accessing credit do not simply refer to the fact that funds cannot be obtained through the financial system; in fact, it would be expected that if this is not solved, not all projects would be automatically financed. Difficulties occur in situations in which a project that is viable and profitable is not carried out (or is restricted) because the company does not obtain funds from the market. ”
Likewise, PÉREZ CARBALLO points out that as a financial activity: «it cannot be limited to traditional functions; It must control the use of funds and be present in almost all decisions that are made, even though they are apparently not financial, since the company is a system whose financial situation may be deteriorated by decisions that in principle are the responsibility of other departments. Thus, decisions associated with other functional areas, such as price policy, customer credit conditions or production volume, will sooner or later influence the company's balance sheet, income statement, liquidity or risk ».
5.2.2 Management
"Process that develops productive activities in order to generate returns from the factors involved in it. Diligence that leads to the achievement of a business or satisfaction of a desire. To manage is to coordinate all the resources available to achieve certain objectives, it involves broad and strong interactions, fundamentally between the environment, the structures, the process and the products that are to be obtained. ”
Management is one of the main responsibilities of an organization is to meet the objectives of the company embodied in programs for annual periods. This work is carried out through management that always seeks to succeed in predicting an uncertain future.
On the other hand, to comply with the organization's programs, it is essential to execute a number of expenses that are supported by the income of money from both state and private sources. All of this is developed through an income and expense budget that, after approval, continues with the efforts to obtain the income and control costs and expenses. In this way, the accounting that is carried out in the company is reflected in summaries of monetary results through two main reports that are the balance sheet and the profit and loss statement.
Thus, all these aspects of budgets, costs, accounting and financial analysis, since the director must know them thoroughly as a representative of the company. Next, each of the proposed topics is developed, to which controls are added to avoid errors and fraud that affect the economy and morale of the company.
Therefore management is the action of deciding and, therefore, taking risks, the risk of which practically disappears if the needs of the company have been planned; efficiency, that is, what activity can we obtain with the resources we have available; efficiency, which indicates the expense that must be made to obtain said activity; equity, which requires responding to accessibility, and quality.
So managing is achieving objectives and more specifically achieving goals that are objectives that have been specified in number, date and responsible for achieving them.
Said goals, generally, are obtained through others and it is necessary to take responsibility for what those others have done, and here it is convenient to remember the determining and determining factors, as well as the personality of the individuals and the different interests of the four groups they model.
Therefore, to manage you have to start from two premises, which are concretely defined in measuring and commanding, and can be stated as follows:
First, establish an accounting plan that allows measuring what has been done and comparing with what is expected and with what the competition is doing.
On the other hand, having command capacity, which consists of giving orders and being obeyed. For this, it is necessary that the ratio between command and responsibility is equal to one, that is, that it is balanced, since when you have a lot of command, that is, the ability to give orders and be obeyed, without the proportional responsibility, you easily go to act as a despot or dictator. If you have a lot of responsibility, that is to assume the consequences of our decisions, and little control falls into slavery. The command is the result of the authority granted by those who have the capacity to do so and of the authority recognized by those who will be sent, that is, by the professionals, who in a company more than half of them are university graduates or graduates,reason why it is obeyed by persuasion based on facts and those figures are transformed into values, which are what convince.
So the fundamental thing is to measure the degree of achievement of the company's objectives and it is currently universally accepted that the company must carry out internal and external assistance, in addition to transmitting knowledge.
In addition to the two premises of the accounting plan and command capacity, to manage it is necessary to systematically develop the following six disciplines and in the order outlined:
- Knowledge of the facts, which consists of having sufficient training and having adequate information at the right time. It is necessary to have knowledge and motivation, since the result is the product of both factors, and if one of them is equal to zero, the result is zero.
- Determination of objectives, which is specified in numerically establishing the objectives, setting dates and appointing the person responsible for achieving them.
- Provision of resources, both architectural, as instrumental, as normative and personnel, appropriate to the intended objectives.
- Establishment of the functional structure, implementing an organizational chart that delimits the relationships between people and that sets the structure of responsibilities. The organization chart is like the plan to the building, or the map to geography.
- Selection and motivation of staff is the fundamental aspect of management, since ultimately, in a place of as much personal interaction as the company, customer satisfaction is directly related to professional satisfaction. You have to have a certain self-esteem, always with sufficient critical sense.
- Evaluation, since no company works without problems. The important thing is to know the deviations to correct them or, where appropriate, to question the entire planned plan if that advised the importance of the deviations observed when proceeding with the evaluation.
Then, to carry out the management correctly, the manager must analyze if the two premises are fulfilled in his organization, and he systematically develops the six disciplines that have been described above.
On the other hand, the action plan of senior management is specified in:
- Develop reward systems, job recognition and professional development opportunities.
- Establish an organizational structure that facilitates horizontal coordination.
- Guarantee the offer and training for management positions and;
- Frame the obligatory decentralized activity in a broader one with a common purpose.
Thus, the successful executive of the future must be; creative, enthusiastic, impartial, intelligent, energetic, communicator, persuasive, expert strategist, good human resources manager, strong negotiating and conflict resolution skills. Use less of the regulation and the norm and allow the honest employee to make use of his creative capacity.
The 21st century will be a period of great change and an " era of continuous conflict ", since the regulation and the norm do not convince and honesty and evaluation do.
Likewise, the management, after planning by objectives and is executed by persuasion, It also establishes the objectives and the action plan, then the organization chart is carried out remembering that the organization chart is the end result, not at the beginning.
VI.- Methodology
6.1 Type and level of research
6.1.1 Type
According to the nature of study of the plan, it meets the necessary conditions to be called as: "APPLIED INVESTIGATION".
6.1.2 Level
According to the purposes of the study, the plan focuses on the descriptive level.
6.4 Data collection techniques and instruments
6.4.1 Techniques
The main techniques that will be used in this investigation will be:
- Interviews
- Surveys
- Documentary Analysis
- Observation
6.4.2 Instruments
The main instruments to be used in this research are the following.
- Interview guide
- Questionnaire
- Document analysis
guide - Observation guide
IX.- Bibliography
DAYS AROUND, Jorge. DICTIONARY AND MANUAL OF ACCOUNTING
AND ADMINISTRATION, Editorial Universo SA, Lima-Peru, 2005.
DUMAINE, Brian. THE NEW MANAGERS, Editorial Fortuna, fourth edition, United States, 2003, pp.384
FERRUZ ACUDO, Luis. FINANCIAL MANAGEMENT. Harper & Row Editorial, fourth edition, United States, 2002, pp. 420
LAW 28015. LAW OF PROMOTION AND FORMALIZATION OF MICRO AND SMALL ENTERPRISE, Art.2 °
MINISTRY OF LABOR AND PROMOTION OF EMPLOYMENT. NATIONAL COUNCIL FOR THE DEVELOPMENT OF MICRO AND SMALL ENTERPRISES. NATIONAL PLAN OF PROMOTION AND FORMALIZATION FOR THE COMPETITIVENESS AND DEVELOPMENT OF THE MICRO AND SMALL ENTERPRISE 2005-2009.- PERU
SARTORI, Mauro. DECISIONS OF BUSINESS FINANCING, p.20
PÉREZ E., Laura and CAMPILLO C., Fabiola. ACCOUNTING AND FINANCE. p. 12.
PEREZ CARBALLO, A.. PRINCIPLES OF FINANCIAL MANAGEMENT OF THE COMPANY, p.40
FATSIS, Stefan and ZIEGLER, Bart. PURCHASE OF AMERICAN: AN
EVASIVE GOAL, p.65
ASENJO, Miguel Ángel. THE KEYS TO HOSPITAL MANAGEMENT, p.81
IBID, p.82
JOHNSON, Ross and WINCHELL, William O.. ADMINISTRATION AND QUALITY, p. 123
NÚÑEZ, Paula and ISRAEL, Adrián. METHODOLOGICAL GUIDE FOR THE STUDY OF
TRAINING AND INFORMATION NEEDS OF USERS OR READERS, p.23.
