Modernización tributaria y análisis administrativo en la microempresa procesadora de alimentos frescos ABC de Guayaquil

Abstract

This research aims to strengthen internal management and compliance with the regulations established by the Internal Revenue Service (SRI) in a microenterprise within the productive sector, through the implementation of an organizational tool that includes administrative management strategies and a structured guide for the full adoption of electronic invoicing. The justification of the project is based on the need to regulate internal processes in response to daily operational demands and business growth.The project was developed using a descriptive approach with qualitative and quantitative methodologies, supported by the Design Thinking model. Exploratory interviews, surveys, SWOT analysis, and impact-difficulty matrices were applied, using structured guides and strategic analysis tools. Based on the information obtained, a practical manual was developed to organize internal processes and facilitate the complete transition to electronic invoicing.The results revealed weaknesses in administrative standardization, technological limitations, and insufficient staff training, as well as a high willingness to adopt improvements. This project contributes to enhancing internal control, operational efficiency, and organizational sustainability. The proposed organizational model is replicable and adaptable to other businesses within the productive sector. Keywords: electronic invoicing, process digitalization, internal control, operational efficiency.