Peru is experiencing a very expectant moment in its history, considered one of the most emerging economies. In fact, the undeniable advances in technology and the globalization process have opened new markets and created new challenges for Peruvian companies.
On the one hand, the trade openness advocated in recent years has made it possible to sustainably increase Peruvian exports and be one of the pillars of its economic growth. On the other hand, gradually the Micro and Small Companies (MYPE) show their potential dynamism in the economy of our country, becoming the most important business base in the country, also considered as a generator of employment.
What is a MYPE:
An MYPE is an economic unit constituted by a natural and legal person, under any form of organization or business management contemplated in the current legislation, which aims to carry out transformation, production, commercialization of goods or provision of services.
MYPE characteristics:
MSEs must meet the following concurrent characteristics:
to. Microenterprise: from one (1) to ten (10) workers inclusive and annual sales up to the maximum amount of 150 Tax Units (UIT).
b. Small Business: from one (1) to one hundred (100) workers inclusive and annual sales up to the maximum amount of 1700 Tax Units (UIT).
In this case, a worker is understood to be one whose benefit is of a labor nature, regardless of the duration of their working day or the term of their contract. For the determination of the labor nature of the benefit, the principle of primacy of reality is applied.
The ITU for the year 2009 is 3,550 Nuevos Soles
Typology of the MYPES:
Based on these factors, we can elaborate a typology of MYPE with three strata:
to. Accumulation MYPE
Accumulation MYPEs have the ability to generate profits to maintain their original capital and invest in the growth of the company, they have a greater amount of assets and a greater capacity to generate paid employment is evidenced.
b. Subsistence MYPE
Subsistence MYPEs are those economic units without the capacity to generate profits, to the detriment of their capital, engaging in activities that do not require substantial transformation of materials or must carry out such transformation with rudimentary technology. These companies provide a “vital cash flow”, but do not have a significant impact on the creation of additional paid employment.
c. New Ventures
New ventures are understood as those business initiatives conceived from an opportunity approach, that is, as a superior option for self-realization and income generation. The national plan emphasizes the fact that ventures aim at innovation, creativity and change towards a better and more desirable economic situation, whether to start a business or to improve and make companies more competitive.
