Sostenibilidad y Contabilidad en Empresas Bocadilleras: Estrategias Financieras para un Modelo de Negocio Responsable

Abstract

The Velez snack is a product representative of Vélez, Santander, which has established its economic, cultural, and social importance over several generations (Mesa Grisales, 2021). This traditional agro-industry, based on the artisanal production of a sweet made from guava pulp and sugar, is a key factor because it generates employment, tourism, and promotes Vélez’s culinary scene (Cabrera Garaviz, 2018). Production takes place in approximately 40 to 60 factories—family-run microenterprises that are gradually implementing different methods that take into account factors such as climate, food handling, quality, and costs (Tamayo Mesa, 2012). The research will focus on snack food companies in this region, characterizing their accounting practices and highlighting success stories where the implementation of sustainable practices has improved competitiveness and product quality. Snack food companies in Vélez will actively participate in the research, providing data and experiences that will help identify effective strategies to improve traceability and sustainability in their production. The expected results include the identification of financial and management strategies that promote sustainability and traceability in snack production, thereby improving companies’ up-to-date accounting and financial information. In addition, the reports and analyses generated are expected to contribute to increasing up-to-date information on sustainable practices in the sector, facilitating informed decision-making for future implementations and strengthening the reputation and competitiveness of companies in the local and international markets. Thus, this study is structured into seven sections that allow for an organized exploration of aspects related to accounting and financial sustainability in snack food companies in Vélez, Santander. The first section presents the introduction, outlining the general context of the research and the importance of the snack food sector within the regional economy. The second section presents the problem statement, identifying the main environmental, financial, and administrative issues currently affecting these companies. The third section presents the rationale for the research, highlighting the importance of integrating sustainable practices into accounting and financial management to strengthen the sector’s competitiveness and sustainability. Next, in the fourth section, the general and specific objectives that guide the study are established. The fifth section presents the state of the art and the theoretical framework, including research background and conceptual foundations related to corporate sustainability, sustainable accounting, the production of the Veleño sandwich, and sustainable financial strategies applied to agro-industrial MSMEs. Subsequently, in the sixth section, the methodology used is presented, describing the research approach, data collection techniques, and the process of document analysis and semi-structured interviews conducted during the research. Finally, in the seventh section, the results obtained from the literature review and the interviews conducted are presented, enabling the identification of the main financial management and sustainability practices implemented within the sandwich shop sector, including a discussion of the results, conclusions, and recommendations aimed at strengthening the environmental, financial, and competitive sustainability of sandwich shops in the region.