This thesis to determine the prospects that exist for promoting development and competitive of Micro and Small Enterprises in the footwear sector, according to the expectations of an imminent growth Peru’s trade with the signing with the U.S.A. determined by negotiations and national and international agreements. It is also directed to propose the management of the Financial Management and Cost Accounting and using current technology to meet the new challenges that arise in the management of the MYPES. The MYPES are active in a limited way by the lack of support from the state and partly through lack of financial management tools and administrative, that somehow the state should support focused on the management of a company generating profits and making efficient use of resources and manpower. Most of the smaller proportion respond MYPES wing management, planning and implementation of...