In the field of efficient administrative management, it is known that the more assertiveness there is in the procedures, policies and organizational guidelines, the greater the degree of accounting efficiency achieved by the entities.
For this purpose, administrative processes must be adapted to the existing reality in the country, taking into account the economic, technological, social and political factors, which are constantly changing.
In this sense, companies must constantly implement effective processes of evaluation of the adequate application of the accounting management, directed to the examination of the income obtained through their ordinary activities; giving priority to the need to evaluate the effectiveness of the transactions carried out by them, facilitating the monitoring of the achievement of the proposed objectives.
Based on the above, and from a theoretical perspective, since it will promote greater knowledge and understanding of the process of accounting for ordinary income, it is recommended that entrepreneurs establish guidelines from their beginnings as future large and successful entrepreneurs.
Similarly, it is recommended that they include in their administrative strategies the fundamentals that will allow them to gather the necessary information through measurement instruments, in order to determine the impact of the accounting of ordinary income on economic stability.