Evaluación de los sistemas de control de Gestión de la PYMES del sector del calzado de la provincia del Azuay periodo 2017-2018

Abstract

This research project evaluates the management control systems of the footwear sector in the province of Azuay focused on the Gregorio Flores, November 5 and May 1 guilds belonging to the cantons of Cuenca, Chordeleg and Gualaceo, respectively. Through of a descriptive and bivariate analysis of 77 companies producing footwear. The results allowed to verify that this type of companies do not have enough training to employ management control systems, because it is a sector in which the shortage of labor does not allow them to develop an efficient management of companies. It paralyzes their productive growth which does not allow them to be competitive within the sector. In the same way, the research allowed analyzing and identifying the critical areas that affect SMEs in the footwear sector, evidencing the lack of commitment on the part of producers to sensitive areas of SMEs, a situation that does not allow them to be competitive in the sector.