Impact of electronic invoicing on the competitiveness and innovation of footwear exporting companies in Barranquilla, 2019-2021.
DOI:
https://doi.org/10.15665/dem.v21i2.3696Keywords:
Electronic Invoicing, Competitiveness, Innovation, Sales, PandemicAbstract
The objective of this research is to determine the impact of electronic invoicing on the competitiveness and innovation of footwear exporting companies in Barranquilla, 2019-2021. Based on the principles and theories of international electronic invoicing, Decree 1929 of 2007, Decree 1349 of 2016 and the DIAN financing law; Surveys were conducted with 12 footwear companies, identified by the DANE ANDA survey, on the most important billing processes in the growth of sales in the sector. During the pandemic, footwear exporting companies increased their export invoices, going from five monthly invoices with 2,435 pairs of shoes in 2019 to 15 monthly invoices with 6,993 pairs in 2021, that is, the electronic invoicing process, advertising and scanning as a sales strategy to sustain themselves during the pandemic, where they multiplied the value of their exports.
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