Gestión Financiera y su Incidencia en la Toma de Decisiones Estratégicas en las Ferreterías del Municipio de Villa de Leyva, Boyacá

Abstract

The purpose of this study was to analyze the financial management of hardware stores in Villa de Leyva and to determine whether such management ultimately shapes the day-to-day decisions of their owners. Most of these businesses are micro or small enterprises that play a specific role in the local economy but face real challenges in organizing their financial resources. The research combined surveys and interviews to understand how hardware stores manage their resources and handle day-to-day financial decisions. The study examined the management of revenue, inventory, cash, and technological tools, as well as the role that financial information plays in aspects such as pricing, restocking merchandise, and accessing credit. Finally, practical recommendations were formulated aimed at improving financial management and promoting better use of available accounting and digital tools.