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Sistema de costos tradicional aplicable a Pymes. Un estudio para empresas de la industria del mueble en México

Author

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  • Lomelí Rodríguez, Sandra Eva

    (Universidad de Guadalajara)

Abstract

La investigación realizada es el resultado de una revisión teórica y normativa asociada al estado actual referente a Contabilidad de Costos como necesidad para las Pequeñas y Medianas Empresas de México. El objetivo principal de esta investigación es proponer a las PYMES un sistema acorde a sus necesidades para la toma de decisiones adecuadas; ya que, de acuerdo a un estudio-diagnóstico realizado a estas entidades, específicamente las pertenecientes a la industria del mueble en Ocotlán, Jalisco; se detecta que no conocen la utilidad de los sistemas de costos para la planificación, control y análisis de sus actividades. Se realiza un estudio teórico de la Contabilidad de Costos, haciendo énfasis en los sistemas y la gran utilidad de los mismos para las empresas objeto de estudio, y también se presentan una serie resultados derivados del trabajo de campo desarrollado

Suggested Citation

  • Lomelí Rodríguez, Sandra Eva, 2018. "Sistema de costos tradicional aplicable a Pymes. Un estudio para empresas de la industria del mueble en México," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(4), pages 13-23.
    • Handle: RePEc:ris:rcubfp:0077
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    More about this item

    Keywords

    sistemas de costos tradicionales; PYMES; empresas;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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