En el cantón Daule, numerosos jóvenes contemporáneos se enfrentan a un dilema al contemplar la idea de emprender sus propios negocios. Muchos de ellos observan que sus pares están involucrados en la administración y planificación empresarial, pero carecen del conocimiento necesario para gestionar los gastos relacionados con la adquisición de recursos vitales para sus proyectos emprendedores. En esencia, estos jóvenes carecen de competencia financiera y no comprenden cabalmente cómo opera el dinero. El propósito de este estudio es describir la influencia de la educación financiera en las decisiones de futuros emprendedores jóvenes en el cantón Daule y diseñar estrategias informativas sobre finanzas que les capaciten para emprender con éxito. El enfoque de investigación es cualitativo, respaldado por la metodología cuantitativa, y se desarrolla mediante un diseño de investigación de campo. Para recopilar datos, se aplicaron cuestionarios y se consultó información relevante en fuentes documentales relacionadas con las variables de investigación. Este estudio tiene un alcance descriptivo, presentando los resultados en tablas y gráficos para facilitar su comprensión. Se administraron cuestionarios a 200 jóvenes del cantón Daule, cuyos datos son cruciales para diseñar estrategias informativas en el ámbito de la educación financiera, proporcionando conocimientos esenciales y pertinentes para una adecuada gestión financiera en el contexto de los emprendimientos juveniles en el cantón.

This article seeks to analyze the impact that the economic sector had, especially the banking sector in Guayaquil as a result of the health crisis caused by the Covid-19 pandemic. Therefore, the National Bank has had a significant impact on the credit granted to it, because the supervision of financial entities chooses to implement mechanisms to protect customers and protect the savings of depositors, branches and pensioners. Refinancing is an intervention, clients of many financial institutions attend this transaction to extend the payment of the card or credit they handle, it should be noted that each entity defines the interest rate according to the type of credit granted. These measures are expressed as restructuring, refinancing and deferred amortization of their existing debts, so they come into force 60 days after the end of the state of exception so that users could cancel their accounts. These guidelines remain valid until the country's economic recovery improves. The research was declared non-exploratory since we do not have control of the variables, therefore it has a descriptive and correlational scope, since we describe our variables and relate them to obtain a quantitative approach since we work with numerical and statistical data. The evolution of the credit portfolio has been analyzed in order to verify the economic impact suffered by the bank, to know the aforementioned data, the net profit accounts were also analyzed and, in turn, the payment of income tax since it is It is important to know the impact that this had on the treasury.

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.