Abstract & Overview
More than a decade ago, Colombia became part of the countries that have large chains of national and international hypermarkets. As is the case of Exito, Makro, Carrefour and Alkosto, which was a major threat to the neighborhood stores, which presumed could not compete with the large merchandise distributors, due to its variety of products, brands and low prices. This research is exploratory and qualitative, because the survey was used as the main data collection mechanism, as well as physical and virtual journals to obtain information. It is due to the lack of investigations regarding the accounting of stores. And its purpose is to characterize the mechanisms that can be implemented by the shopkeepers in the management of their business and allow them to be competitive against the large areas and chains of the market.