Financial Accounting and Business Performance: Evidence from Accounting and Financial Indicators in Small and Medium-Sized Enterprises
Palabras clave:
Financial accounting, business performance, financial indicators, financial analysis, small and medium-sized enterprisesResumen
Introduction: Financial accounting plays a fundamental role in evaluating business performance by providing structured information about the economic and financial position of organizations. In small and medium-sized enterprises (SMEs), financial statements and derived financial indicators become strategic tools for assessing profitability, liquidity, and operational efficiency.
Objective: To analyze the relationship between financial accounting and business performance through the interpretation of accounting and financial indicators in small and medium-sized enterprises.
Method: The study adopts a qualitative documentary approach based on an analytical literature review related to financial accounting, financial analysis, and business performance. The research includes the conceptual interpretation of financial indicators used to evaluate organizational performance.
Result: The findings indicate that accounting and financial indicators derived from financial statements constitute key tools for evaluating business performance in SMEs. The systematic use of financial indicators contributes to improving financial planning, strengthening organizational control, and supporting strategic decision-making.
Conclusions: Financial accounting plays a crucial role in assessing business performance by providing relevant information for interpreting the economic efficiency of organizations. In SMEs, the use of financial indicators supports managerial decision-making and contributes to improving financial sustainability.
Theoretical contribution: This study integrates the literature on financial accounting and business performance with the interpretation of financial indicators applicable to SMEs, highlighting the role of accounting information as a managerial tool.
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