This research focuses on the study of the importance of cost accounting for the administrative control of enterprises in Ecuador, over time, and to know what are the administrative challenges that must be overcome by entrepreneurs or measures they must take so that the impact of these does not affect their development and growth. Among all these factors, accounting in the company must be highlighted since it is necessary in any business model, implementing control and reaching decisions is essential to obtain results in the company.It is important that entrepreneurs possess or develop certain skills and characteristics such as leadership, creativity, decision-making, among others.To know the growth that enterprises have had in the country, a qualitative-quantitative methodology was applied, since to confirm the growth that this sector has had, it is necessary to use figures, but it is also necessary to describe the importance of administrative control by applying cost accounting in ventures, in addition to the problems that continue to affect through the descriptive method, which makes it possible to relate and conclude that entrepreneurs when they make the decision to start a business, it is appropriate to carry out previous training or develop a business plan, so that they know and carry out an analysis of the competition, who it is aimed at, who is their target market, the physical location of the premises, investment plan, suppliers and business organization.

The concealment, disguise or avoid knowing the origin or nature of money is considered a crime whose name is money laundering or money laundering. This subject of study that is increasing every time, has caused justice to intensify its regulations to combat it. In the same way has turned those who favor this activity into real cover money. Many attribute the beginnings of money laundering to Colombia, a country identified with drug trafficking, which turns out to be the main cause for this crime that significantly harms the economy of each country, being considered as a global problem. This country has taken many measures to prevent money laundering, as well as intensifying and strengthening penalties for those discovered in the crime of money laundering. These have favored its decline. In Ecuador, a neighboring country that is currently experiencing the same social and criminal problems, no preventive measures have been applied that reduce money laundering by a large percentage, facts that favor drug trafficking and other crimes so that money laundering not only increase, but intensify. In the present work we will study the current laws of the Colombian country as the Ecuadorian in an analytical and comparative way to know the aspects in which each legislation could improve.