Commercial enterprises carry out activities in which goods or services are exchanged for money, which allows them to keep operating by recovering their investment to continue producing goods or services, thus promoting the growth of the economy; This process feeds the generation of employment, satisfaction of consumer needs and development of products and services of societies. Of the total number of commercial organizations operating in the world, 90% are micro, small and medium-sized enterprises (MSMEs), and in the Peruvian case the importance of this type of companies is even greater since they represent 85% of employment and contribute to 84% of the Gross Domestic Product (GDP); Specifically, micro and small enterprises represent 95.8% of the country's companies. However, despite their importance, only 10% of these companies manage to pass the 10-month operating period, due to their ...