Propuesta del modelo de gestión para el mejoramiento contable y administrativo bajo NIIF PYMES en la panificadora La Quiteñita.

Abstract

The transition to International Financial Reporting Standards IFRS for Small and Medium Enterprises SMEs presents significant challenges for companies such as La Quiteñita bakery in Ecuador. The overall objective of this research is to develop an effective management model to facilitate this transition, considering the specific challenges of the bakery sector in the country. The methodological design combines qualitative and quantitative approaches, including interviews, surveys and documentary analysis. The results revealed a variety of familiarity levels with IFRS for SMEs among the company s personnel, as well as challenges related to training, understanding of the standards and the need for adjustments in systems and processes. The proposal of a comprehensive management model addresses these concerns, proposing training strategies, adjustments in systems and processes, and monitoring and control measures. It is recommended that Panificadora La Quiteñita establish an implementation committee, develop customized training programs, and improve its accounting and administrative systems. Taken together, these recommendations provide a practical framework to guide the company in its transition to IFRS for SMEs, ensuring the quality and transparency of its financial information.