La Gestión financiera como herramienta para la toma de decisiones de las microempresas en Pamplona, Norte de Santander - año 2020.

Abstract

The present investigation, which has the purpose of carrying out an analysis of financial management, as a tool for adequate decision-making in micro-enterprises in the municipality of Pamplona, Norte de Santander. To carry out the work, a quantitative methodology with cross-section was used; As a technique, data collection was used through a survey, probabilistic sampling with a finite population was used, which determined a sample of 331 people, and a logistic econometric model was determined for the processing of the information collected. Thus, the variables accounting, level of academic education and level of financial knowledge are identified, as those that integrate financial management and significantly influence the decision-making of microentrepreneurs, because they provide analysis tools and allow internal control. optimal reflecting better results in the administration of the company's resources. In addition, it was shown that there is a positive relationship in the probability that the financial management variables enable better and timely decisionmaking by microentrepreneurs in the exercise of their activity.