This article focused on demonstrating through theoretical references how accounting has evolved in the application technique of management control maximizing the resources of organizations. In view of the above, the objective of this study was to highlight how managerial accounting, through the implementation of management tools, serves as a competitive strategy for SMEs in the city of Ocaña, significantly optimizing cost control and organizational efficiency. The research was carried out based on a documentary review of bibliographic references related to the topic of study. The approach of the article is qualitative and the results of the documentary research allowed to determine the elements of the accounting management that have an impact on the strategies of business competitiveness.

The objective of this article is to highlight a new way of understanding business, such as the concept of social ingenuity and frugal innovation, this new vision forces companies to be more creative, flexible and agile when exploring new opportunities. Based on this strategy, companies not only design new business models aimed at underserved markets, but also redesign traditional processes and models (Espinoza, 2014). In this article, a theoretical and conceptual review on frugal innovation and social ingenuity is conducted. The research is descriptive with a qualitative approach and is developed through a documentary and bibliographic review for the process of elaboration of the theoretical framework about frugal innovation. The result of the documentary review allowed establishing that social ingenuity and frugal innovation seek to make the most of production factors, developing new products or services at low costs and quality, with less use of raw materials, trying to cause the least possible damage to the environment and creating value for society in general.