<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1794-4449</journal-id>
<journal-title><![CDATA[Revista Lasallista de Investigación]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Lasallista Investig.]]></abbrev-journal-title>
<issn>1794-4449</issn>
<publisher>
<publisher-name><![CDATA[Corporación Universitaria Lasallista]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1794-44492018000200256</article-id>
<article-id pub-id-type="doi">10.22507/rli.v15n2a20</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Estrategias de contabilidad de gestión aplicada a pymes revisión literaria]]></article-title>
<article-title xml:lang="en"><![CDATA[Management accounting strategies applied to smes literary review]]></article-title>
<article-title xml:lang="pt"><![CDATA[Estratégias de contabilidade de gestão aplicado às pme revisão da literatura]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mite-Albán]]></surname>
<given-names><![CDATA[María Teresa]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Guayaquil Facultad de Ciencias Administrativas ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<volume>15</volume>
<numero>2</numero>
<fpage>256</fpage>
<lpage>270</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1794-44492018000200256&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1794-44492018000200256&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1794-44492018000200256&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  Introducción: La contabilidad evolucionó de la técnica a la aplicación del control de gestión optimizando los procesos empresariales. Las pymes son un segmento de las empresas que aplicando herramientas de gestión mejoran significativamente control de costos y el desempeño organizacional.  Objetivo: Este trabajo tuvo como objetivo destacar las estrategias de contabilidad de gestión aplicada por las Pymes y cómo aportaron a la sostenibilidad de las empresas en el mercado, a través de una revisión documental.  Materiales y métodos: Se aplicó un enfoque cualitativo de la investigación, con la aplicación de métodos teóricos, como análisis-síntesis e histórico lógico, y técnicas empíricas como la revisión documental. Se utilizaron las tres etapas del instrumento ProKnow-C. para la revisión de 13 artículos publicados durante el período 1969-2018, en revistas de economía y empresa obtenidos a partir de la base de datos web of Science y Scopus utilizando las palabras clave Managment accounting in Smes, stategic magnament accounting, managment accounting and small entrerprise.  Resultados: 4827 artículos relacionados en el campo de las ciencias sociales, seleccionando 13 relacionados a investigación de control de gestión y estrategias aplicadas en el segmento de pymes.  Conclusiones: El contenido resultante señaló implementación de ERP, aplicación de cuadro de mando integral y balance scorecard conllevan a la planeación y control de las organizaciones.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  Introduction: The accounting evolved from the technique to the application of the management control optimizing the business processes. SMEs are a segment of companies that apply management tools significantly improve cost control and organizational performance.  Objective: This work aimed to highlight the management accounting strategies applied by SMEs and how they contributed to the sustainability of companies in the market, through a documentary review.  Materials and methods: It applied a qualitative approach to research, with the application of theoretical methods such as analysis-synthesis and logical history, and empirical techniques such as documentary review. The three stages of the Proknow-C instrument were used. For the revision of 13 articles published during the period 19692018, in magazines of economy and company obtained from the database web of Science and Scopus using the keywords Management accounting in SMEs, Strategic management accounting.  Results: 4827 related articles in the field of social sciences, selecting 13 related to management control research and applied strategies in the SMES segment.  Conclusions: The resulting content indicated implementation of ERP, integral scorecard application and balancesheet, which lead to the planning and control of the organizations.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo  Introdução: técnica de contabilidade evoluiu a partir da aplicação de controlo de gestão, otimizando processos de negócios. As PME são um segmento de empresas que aplicam ferramentas de gerenciamento de melhorar significativamente o controle de custos e desempenho organizacional.  Objetivo: Este trabalho teve como objetivo destacar as estratégias de contabilidade gerencial aplicadas pelas PMEs e como elas contribuíram para a sustentabilidade das empresas no mercado, por meio de uma revisão documental.  Materiais e Métodos: Aplicou uma abordagem qualitativa à pesquisa, com a aplicação de métodos teóricos, como análise-síntese e história lógica, e técnicas empíricas, como a revisão documental. Os três estágios do instrumento ProKnow-C foram utilizados. para a revisão de 13 artigos publicados no período de 1969 a 2018, em periódicos de economia e negócios obtidos no banco de dados web da Science e Scopus utilizando as palavras-chave Contabilidade de gestão em Pmes, contabilidade magning estratégica, contabilidade gerencial e pequena Empresa.  Resultados: 4827 artigos no campo das ciências sociais, a seleção de 13 pesquisas relacionadas a estratégias de gestão e de controlo aplicados no segmento de PME.  Conclusões: O conteúdo resultante apontou implementação de ERP, scorecard aplicação e chumbo balance scorecard para o planejamento e controle das organizações.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Control de gestión]]></kwd>
<kwd lng="es"><![CDATA[Estrategias]]></kwd>
<kwd lng="es"><![CDATA[Managment Accounting in Smes]]></kwd>
<kwd lng="es"><![CDATA[Pymes]]></kwd>
<kwd lng="en"><![CDATA[Management Control]]></kwd>
<kwd lng="en"><![CDATA[Strategies]]></kwd>
<kwd lng="en"><![CDATA[management Accounting in SMEs]]></kwd>
<kwd lng="en"><![CDATA[SMEs]]></kwd>
<kwd lng="pt"><![CDATA[Controle de gerenciamento]]></kwd>
<kwd lng="pt"><![CDATA[Estratégias]]></kwd>
<kwd lng="pt"><![CDATA[Contabilidade de Gestão em PMEs]]></kwd>
<kwd lng="pt"><![CDATA[PMEs]]></kwd>
</kwd-group>
</article-meta>
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