Análisis de la eficacia del marco técnico contable aplicable al grupo 3: Sector restaurantes Bucaramanga en período de pandemia 2020-2021

Abstract

In Colombia, micro-enterprises play a fundamental role within the socioeconomic structure, however, despite their importance, they face multiple difficulties hindering their growth and consolidation. This paper analyzes the effectiveness of the technical accounting framework applicable to group 3, facing the economic crisis originated by the Covid-19 pandemic, focused on microenterprises in the restaurant sector in Bucaramanga, such descriptive type research is supported by the analysis of the operating net cash cycle of 96 companies that deposited their financial statements in the Chamber of Commerce of Bucaramanga during the periods 2017 to 2021, as well as the general analysis of the different technical accounting regulatory frameworks existing in Colombia in relation to the items that affect the net operating cash cycle, together with the available documentary sources. The results show the current situation for this group of companies, inferring that there is no greater or lesser level of efficiency that allows them to face uncertainty scenarios such as the one generated as a result of the pandemic. This research seeks to be a contribution in terms of measuring the current state, which will help the survival and business performance of the sector.