Administrative and financial diagnosis of miscellaneous stores classified as microenterprises, in Izúcar de Matamoros, Puebla

Abstract

In Mexico, 80% of the tobacconists or miscellaneous shops, also known as “corner shops”, are considered within the informal occupation. Taking into account that these microenterprises are a source of employment for a significant percentage of the employed population, we consider it vital to carry out an administrative and financial diagnosis, which allows us to establish the basis for the creation of a business model that allows them to join the sector formal and modernize, which would be a significant advance for the country Trade is the preponderant economic activity in Mexico, since it brings together 50% of the country's economic units. Of the 153 kinds of activities in which the North American Industrial Classification System (SCIAN) divides trade, ten stand out, which accounts for 56.4% of the economic units and 47.7% of the total employed personnel. Among the 10 most outstanding activities of commerce (INEGI, 2009), the activity of grocery stores and miscellaneous stores, represents the highest percentage of economic units with 31.2% and total employed personnel with 19.2%, that is, every 10 commercial establishments, three are grocery and miscellaneous stores and for every 100 people employed in commerce, 19.2% work in this type of economic units. This means that miscellaneous stores represent a significant percentage of employability opportunities for people in Mexico and, if something is not done to modernize and become more competitive, their sales will decrease and, given the competition represented by the chains Convenience stores, such as Oxxo, will continue to lose sales until they disappear and, consequently, people who live from this type of trade will have to look for other sources of income. This research aims to apply the results of the administrative and financial diagnosis of the miscellaneous stores in Izúcar de Matamoros, Puebla (542, according to INEGI data), to design a management and control model that allows them to be strengthened and boost their business development, implementing a control administrative and financial, which also contributes to the job stability of those engaged in this commercial activity and decreases their mortality rate.