Covid-19 and its accounting impact on SMEs in the Cuenca canton

Abstract

The objective of the study is to design a contingency plan, based on the principle of ongoing business and resilience to mitigate the liquidity risks caused by Covid-19 in the SMEs of the Cuenca canton. It was developed from a quantitative perspective with a descriptive type with a non-experimental cross-sectional design. It can be stated that most of the SMEs in the Cuenca canton were affected by Covid-19, as they were unable to carry out business activities in a normal way or because they were interrupted, causing liquidity to be broken representatively. The proposed proposal is a way of helping companies to obtain answers on how to act or what to do in the face of the problems presented to solve the needs.

Keywords

• contabilidad
• información económica
• reactivación económica
• recursos financieros.