<?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>2542-3088</journal-id>
<journal-title><![CDATA[Revista Arbitrada Interdisciplinaria Koinonía]]></journal-title>
<abbrev-journal-title><![CDATA[Koinonía]]></abbrev-journal-title>
<issn>2542-3088</issn>
<publisher>
<publisher-name><![CDATA[Fundación Koinonía]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2542-30882024000100188</article-id>
<article-id pub-id-type="doi">10.35381/r.k.v9i17.3171</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Capacitación y gestión financiera de la micro y pequeña empresa]]></article-title>
<article-title xml:lang="en"><![CDATA[Training and financial management of micro and small companies]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cervantes-Mendoza]]></surname>
<given-names><![CDATA[Lita Karina]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad César Vallejo  ]]></institution>
<addr-line><![CDATA[Trujillo La Libertad]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2024</year>
</pub-date>
<volume>9</volume>
<numero>17</numero>
<fpage>188</fpage>
<lpage>202</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S2542-30882024000100188&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S2542-30882024000100188&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S2542-30882024000100188&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El objetivo general de la investigación fue analizar la capacitación y gestión financiera de la micro y pequeña empresa. El desarrollo de esta investigación se basó en el enfoque cuantitativo, donde la orientación del proceso de investigación son las medidas numéricas utilizadas en la recolección de datos para analizar. Además, se apoyó en la revisión documental-bibliográfica. Se planteó además el método analítico-sintético. El instrumento utilizado fue la encuesta, la cual se aplicó a 43 empresas de la muestra obtenida de 237 Mypes, ubicadas en el distrito de El Porvenir. Se concluye que, a las autoridades municipales de El Porvenir, se les exhorta a la elaboración e implementación de un programa de capacitación financiera, a las Mypes del Porvenir y la provincia de Trujillo, se recomienda capacitarse de manera permanente en temas relacionados a la gestión financiera.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The general objective of the research was to analyze the training and financial management of micro and small enterprises. The development of this research was based on the quantitative approach, where the orientation of the research process is the numerical measures used in the collection of data to analyze. In addition, it was supported by the documentary-bibliographic review. The analytical-synthetic method was also used. The instrument used was the survey, which was applied to a sample of 43 companies from the sample obtained from 237 MSEs located in the district of El Porvenir. It is concluded that the municipal authorities of El Porvenir are urged to develop and implement a financial training program and that the MSEs of El Porvenir and the province of Trujillo should receive ongoing training on financial management issues.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Formación]]></kwd>
<kwd lng="es"><![CDATA[administración financiera]]></kwd>
<kwd lng="es"><![CDATA[empresa]]></kwd>
<kwd lng="en"><![CDATA[Training]]></kwd>
<kwd lng="en"><![CDATA[financial management]]></kwd>
<kwd lng="en"><![CDATA[business]]></kwd>
</kwd-group>
</article-meta>
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