Tendencia en la gestión de costos de pymes ecuatorianas

Abstract

This so-called research "Trends in costs of Ecuadorian SMEs management" determines most Ecuadorian SMEs, do not have a comprehensive accounting information system, formed by a financial accounting and cost, limiting its management and making that internal users do not benefit information timely and comparable that allows them to create and implement strategies that help obtain greater profitability. The implementation of a model of reasonable and proper costing can avoid making wrong decisions, providing reliable, objective and timely information. Applicable in any type of SME, regardless of its category, turnover or number of employees. This research diagnoses the use of methods of costing in some experiences of SMEs in our country, noting that a culture of management focused on a proper cost accounting would help improve the efficiency of the management of costs in small and medium-sized enterprises of the Ecuador.