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Today there are micro and medium-sized companies that are in the commercial, industrial and service sectors, but not all of them manage to function in the economic sector. Starting a business is a challenge for anyone, because it involves a process, making it grow and positioning it in a national and global status. The behavior and growth of small and medium-sized businesses is due to various factors, one of them is the method of recording the activities carried out by MSMEs derived from their operations. Many companies lack knowledge and as a result of this, the weaknesses in their organization prevent the business from growing on a larger scale. The investigation will serve to identify the improvement purposes that would be achieved if they kept their accounting records properly. The MSMEs of Villahermosa, Tabasco, specifically in the Tierra Colorada Colony, will be evaluated.
Hernandez-Peregrino et al. (Sun,) studied this question.