Análisis de la praxis contable en microempresas del comercio de proximidad del barrio popular del municipio de Villavicencio, Meta.

Abstract

Villavicencio concentrates in the Popular neighborhood an intense commercial dynamic supported by proximity commerce microenterprises: neighborhood stores, variety shops, fruit stands, liquor stores, grain stores and similar establishments that supply the daily needs of their neighbors. This thesis aimed to analyze the accounting practices implemented by these microenterprises during 2025, in order to identify their level of application, the main weaknesses in financial and tax management, and available improvement opportunities. The study adopted a quantitative, descriptive approach, with a non-experimental, cross-sectional, field design. The population consisted of 50 proximity commerce microenterprises in the Popular neighborhood, identified through the Compite 360 platform of the Villavicencio Chamber of Commerce, classified under CIIU codes 4711 and 4719. Each owner or manager answered a 20-question structured questionnaire in person. What the survey found was striking: most keep no formal records, have never heard of electronic invoicing, do not know the Simplified Tax Regime, and have no accounting support. The bright spot is that many write daily sales in notebooks and nearly all use digital payment tools like Nequi or Daviplata. The gap between the rules that apply to them and what they actually do is wide — mainly because nobody has ever explained those rules in plain language. Recommendations go to business owners, local support institutions, and the Faculty of Public Accounting at Universidad Santo Tomás.