Financial analysis and accounting principles: tools for strategic decision-making and policy development for mexican msmes

Authors

Carlos Gabriel Borbón-Morales
Research Professor at the Centro de Investigación en Alimentación y Desarrollo AC., Hermosillo,,México
https://orcid.org/0000-0002-6073-6672
Alma Iliana García-Cañedo
Research Professor at the Universidad de Sonora, Hermosillo, México.
https://orcid.org/0000-0001-6290-2331
Cynthia Zaraith Orozco-Atondo
Research Professor at the Universidad de Sonora, Hermosillo, México.
https://orcid.org/0009-0009-3384-5337

Keywords:

financial analysis, accounting principles, tools for strategic, policy decision-making, mexican, msmes

Synopsis

Financial analysis and accounting principles: tools for strategic and policy decision-making in Mexican msmes, written by Carlos Gabriel Borbón Morales, Alma Iliana García Cañedo, and Cynthia Zaraith Orozco Atondo, is an essential work for understanding the current situation of micro, small, and medium-sized enterprises (MSMEs) in Mexico.

Throughout the book, key topics are addressed, such as the sectoral and regional distribution of these businesses, the challenges of informality, financial management, and the importance of access to financing. Through statistical analyses, comparative studies, and interviews with entrepreneurs, the authors provide practical tools to enhance decision-making in MSMEs.

The book also presents case studies and accounting and financial strategies, allowing readers to apply key concepts to real-world scenarios. It is a valuable resource for entrepreneurs, academics, and researchers interested in the sustainability and growth of MSMEs in the current economic context.

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Author Biographies

Carlos Gabriel Borbón-Morales, Research Professor at the Centro de Investigación en Alimentación y Desarrollo AC., Hermosillo,,México

Originally from Navojoa, Sonora, Mexico. He has a degree in Economics, with a specialty in political economy, from the University of Sonora, Mexico. Master in Social Sciences, Specialty in Regional Development, from El Colegio de Sonora, Mexico. Doctor in Economic Sciences, from the Autonomous University of Baja California (UABC), UABC Campus in Tijuana, Baja California, Mexico.

He is currently a Full-Time Research Professor, attached to the Regional Development area of ​​the Food and Development Research Center (CIAD, A.C.) in Hermosillo, Sonora, Mexico.

The areas of research interest are:
* Technology Transfer and Innovation in the Agriculture and Fisheries sector.
* Markets and Export Logistics of Agricultural Products.
* Studies of Competitiveness, Quality, Safety, and Plant Health.
* Municipal Development Planning, Municipal Budget Program, and Studies of
Economic Prospect.
* Community Development, Organization of Producers, business culture and
Entrepreneurship.
* Indigenous groups and Social Development.
* Design of Agricultural Productive Projects, Livestock, Beekeeping, Ecotourism and
Agroindustrial.
* Decision-making and cognitive biases caused by Scarcity in Families with Extreme Poverty.
* Health Economics (market studies, customer service, costs and budgets, evaluation of the performance of health institutions)
* Studies on financial valuation and social impact for environmental, and tourism projects (Methodologies: SROI, Travel Value, Hedonic prices.
* Inclusive Business and Social Responsibility
*Research methodology with statistical technique.
* Risk assessment of Mipymes closing factors
* Social impact assessment in regional development projects

Alma Iliana García-Cañedo, Research Professor at the Universidad de Sonora, Hermosillo, México.

Research Professor at the Profesora Investigadora, Universidad de Sonora, Sonora, México

Cynthia Zaraith Orozco-Atondo, Research Professor at the Universidad de Sonora, Hermosillo, México.

Research Professor at the Profesora Investigadora Universidad de Sonora, Hermosillo, México

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Editorial Financiera.

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financiera (12.a ed.). México: Pearson Educación. isbn: 978-607-32-0983-

Financial analysis and accounting principles: tools for decision-making in strategy and policies for Mexican msmes

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Published

March 19, 2025

Details about this monograph

ISBN-13 (15)

978-607-26875-1-6

doi

10.55965/abib.9786072687516