FACULTY OF BUSINESS

ACCOUNTING SCHOOL

ACADEMIC REPORT

COURSE:

GESTION EMPRESARIAL

TEACHER:

HINOJOSA PEDRAZA, CRISTIAN GERMAN

Lima Norte - Perú

(2023)

I. INTRODUCCIÓN

Currently, SMBs represent a fundamental part of the economy in general,

because these are the main actors that move the economic system, being

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capable of generating sources of employment, obtaining financial resources that
benefit families, companies and the state as such, becoming a dynamizer of the
local, national and global economy.

The path that SMBs have had to go through has been complicated, starting
from their incorporation processes to their survival in the market. It should be
noted that although it is true that the business field is one of the strongest and
most competitive in general, which hinders the survival capacity of these
organizations. When they cannot keep up or maintain their profitability and
sustainability over time, they begin to enter a process in which their closure
becomes evident, resulting in failure. business, which has raised a great sense
of concern within all areas in which economic agents intervene.
Due to what was stated above, it is necessary to state that in Peru pre-existing
problems such as the price of oil, unemployment, exports have been
complicated, and with what Covid-19 left, all this would lead to putting the
continuity of the SMBs, state policies aimed at containing the health emergency,
seriously affected this sector, these organizations were forced to cease their
productive activities; Many of these companies whose activities were not
considered essential within this scenario did not withstand the stoppage and
had to close their doors, so the “Pandemic” can be determined as a critical point
for their failure, factors such as lack of liquidity, indebtedness, inflexibility,
inadaptability, fiscal pressure, limited government support and the economic
crisis that the country was going through before the arrival of Covid-19
contributed to aggravate the crisis for SMBs. The objective of this research is to
analyze the failure of SMBs and what the triggering factors are. Thus, firstly, the
general concept of SMBs used in the studies is examined, identifying the
heterogeneity in the meanings that ultimately determine the scope and validity
of the research carried out.

II. DESARROLLO

Pyme is the acronym used when talking about small and medium-sized
companies. These generally tend to have a low number of workers and a

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moderate turnover and income compared to large industrial or commercial
corporations. Traditionally, companies are classified according to their size as
small, medium and large. Thus, the group of the first two is called SMEs (small
and medium-sized companies) in short. Furthermore, over the years a fourth
has been added to these three groups: microenterprises, which are also
included in SMBs. That is, SMBs are for-profit organizations (that seek to
generate profits) and whose operations are small scale. Although the concept of
SME is quite reduced to a quantification of production and workers, depending
on the territory in which they are located, a company can be classified as such
based on a subjective vision of the indices to which it is subject, in other words,
It depends on the geographical area in which they are established, it is taken as
a reference to determine the maximum number of workers or the degree of their
operations that determine a company as SMBs or not. For the Internal Revenue
Service SRI (2017), SMBs are known as “the set of small and medium-sized
companies that, according to their sales volume, social capital, number of
workers, and their level of production or assets "They present characteristics
typical of this type of economic ."

III. REFERENCIAS BIBLIOGRÁFICAS

ANEXOS
Baque-Cantos, M. A., Cedeño-Chenche, B. S., Chele-Chele, J. E., & Gaona-Obando,
V. B. (2020). Fracaso de las pymes: Factores desencadenantes, Ecuador
2020. Revista Científica FIPCAEC (Fomento de la investigación y publicación
científico-técnica multidisciplinaria). ISSN: 2588-090X. Polo de Capacitación,
Investigación y Publicación (POCAIP), 5(4), 3-25.