La contabilidad como herramienta empresarial de los emprendedores del mercado de Riobamba para la reactivación económica post pandemia

This article analyzes the importance of accounting as a business tool for entrepreneurs in the Riobamba market for post-pandemic economic reactivation, and thus to determine financial tools to improve economic development, the presence of this pandemic contributed to generating a exceptionally uncertain economic outlook, not only due to the effects of the initial measures to contain the disease, but also those added by the presence of a health emergency that led to strong confinement regulations. These facts promoted the importance of having quality accounting information, not only of a financial and economic nature, but also: of a social, environmental and government nature of different organizations and of society as a whole, which are mostly people's undertakings. natural, who do it daily with little capital from their savings, family support or low- interest bank loans. This increased the tax burden, requiring better accounting control of transactions for their payment, in which entrepreneurs who are not required to keep accounts must have a record of income and expenses to pay taxes, which generated this investigation, because they do not they have the necessary preparation and their business is not capable of paying an accountant. The objective of this research is to generate a culture so that they control their finances through accounting, and identify the state of their economic operations and make decisions about their business El presente artículo realiza un análisis de la importancia de la contabilidad como herramienta empresarial de los emprendedores del mercado de Riobamba para la reactivación económica post pandemia, y así poder determinar herramientas financieras para mejorar el desarrollo económico, la presencia de esta pandemia contribuyó a generar un panorama económico excepcionalmente incierto, no sólo por los efectos de las medidas iniciales de contención de la enfermedad, sino las que se adicionaron por la presencia de una emergencia sanitaria que originó fuertes regulaciones de confinamiento. Estos hechos impulsaron la importancia de contar con información contable de calidad no solo de carácter financiero y económico sino también: de tipo social, ambiental y de gobierno de distintas organizaciones y de la sociedad como un todo, los que en su mayoría son emprendimientos de personas naturales, que lo hacen a diario con poco capital de sus ahorros, apoyo familiar o créditos bancarios a bajo interés. Esto incrementó la carga tributari