La producción financiera en la enseñanza de la NIIF para Pymes

Abstract It is a bibliographic analysis that aims to show the indicators of SMEs by analyzing the business life of small and medium-sized companies, also known as SMEs, to establish options for management and development of workforce to give indicators of successful growth from a volume . of moderate business and less access to resources or tools: Use the qualitative analysis of SMEs and compare the criteria of the NIFFS, the International Financial Reporting Standards IFRS based on the registration standards, to know how the valuation is made presentation and disclosure of each of the transactions that affect the Financial Statements of savings banks, cooperatives and banks, in comparison to large companies or franchises, so that they make loan management decisions and reduce their debts, or at least know how to handle them. It is concluded that the capital structure of the company must be periodically reviewed and adjusted according to the life cycle of the business, with long-term deposits.  For example, in seasonal sales of carrots, garlic, or fruits, as well as the purchase and sale of lobsters, SMEs in the peak production season must make deposits for 6, 9, and 12 months. about $5,000 that allows them to go to the bank account at least to receive their interest and the $5,000 is used as capital during the production period.

     Keywords: Sustainability; Cost Effectiveness; Loans; Production; SMEs.

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