The importance of administrative accounting and competitiveness in companies

Abstract

This paper studies the tools that allow the development of a competitive capacity, as well as the significance that they have in companies to sustain themselves in the market over time. The purpose is to identify the importance of administrative accounting in companies as an instrument that develops competitiveness through the management, control of resources and operations, which allows achieving the objectives set. Likewise, the application of strategies to promote competitiveness in small and medium-sized enterprises (SMEs), and the problems that this present based on their characteristics and that define their competitive potential in the market. The paper is of a documentary type with a qualitative approach, the methodology contains an analysis of national and international research, carried out by the authors who applied tools in companies, in order to compare the results obtained when applying them as a competitive strategy for determine the usefulness in its application and determine strategic points to promote competitiveness.