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Estudio diagnóstico: costos en mipymes manufactureras de Colotlan, Jalisco, México

Author

Listed:
  • Lomelí Rodríguez, Sandra Eva

    (Universidad de Guadalajara)

  • González Torres, Luis Felipe

    (Universidad San Buenaventura de Cali)

  • Asprilla Trujillo, Yuri Carolina

    (Universidad San Buenaventura de Cali)

  • Melissa Valencia, Glenda

    (Universidad San Buenaventura de Cali)

Abstract

El presente artículo es el resultado de un estudio realizado en el municipio de Colotlán, Jalisco, México, que tuvo como propósito presentar un diagnóstico sobre el manejo de los sistemas de costos actuales en las Mipymes manufactureras. El problema a abordar consiste en que en el municipio de Colotlán no se cuenta con un diagnostico real que sirva de punto de partida para diseñar estrategias de intervención adecuadas para una economía próspera (plan municipal de desarrollo). Por tanto, surge la necesidad de reivindicar la importancia de elaborar estudios diagnósticos para conocer la situación actual y el potencial de sus empresas.

Suggested Citation

  • Lomelí Rodríguez, Sandra Eva & González Torres, Luis Felipe & Asprilla Trujillo, Yuri Carolina & Melissa Valencia, Glenda, 2019. "Estudio diagnóstico: costos en mipymes manufactureras de Colotlan, Jalisco, México," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(4), pages 38-49.
    • Handle: RePEc:ris:rcubfp:0121
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    Keywords

    contabilidad;

    JEL classification:

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

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