Анализ практики ведения бухгалтерского учета в микро- и малых предприятиях на примере Филиппин

В данном исследовании проведен анализ практики ведения бухгалтерского учета в микро- и малых предприятиях с целью решения существующих проблем, обусловленных ограниченностью знаний и нормативного надзора. На этих предприятиях точная финансовая отчетность имеет ключевое значение для принятия обоснованных решений, однако этому часто препятствует неадекватная практика ведения учета. Используя методы качественного анализа, исследование дает представление о специфике микро- и малых предприятий в Замбоанга-дель-Сур (Филиппины), освещая как проблемы, так и возможности. Восемь владельцев микро- и малых предприятий, отобранных путем целенаправленной выборки, приняли участие в полуструктурированных интервью, что позволило получить необходимые данные для анализа. Полученные результаты подчеркивают трудности предприятий в ведении точного учета, и потенциальным решением становится аутсорсинг. Исследование рекомендует организацию программ обучения, направленных на внедрение правильного ведения учета, и обращение к государственной поддержке при проведении обязательных семинаров по ведению учета. Дальнейшие исследования необходимы для углубления понимания и разработки стратегий по улучшению практики учета в микро- и малых предприятиях. Вклад данного комплексного исследования заключается в критическом анализе важнейшего аспекта финансового менеджмента на микро- и малых предприятиях, направленного в конечном счете на повышение операционной эффективности и устойчивости предприятий.

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