Análisis de metodologías modernas de costos en las PYME industriales de la provincia Santo Domingo de los Tsáchilas, Ecuador. Año 2018

Abstract

Abstract:The objective of the present work was to analyze the cost methodologies in the industrial SMEs of the Santo Domingo de los Tsáchilas in 2018, emphasizing the modern methodologies developed by the accounting theory based on the changes in the business structures and mechanization of the production processes, especially because of the need to adapt to a competitive and globalized environment that requires obtaining more exact production costs for guarantee the right decisions for a good administration of the companies. The importance of the job is to have a vision of the procedures that are applied; as well as, determine the causes for which they have not adopted modern costing methodologies; and finally, demonstrate the benefits of new ways of allocating costs to production. The research carried out is descriptive and the analysis of the results obtained, reflect that most companies use traditional methods of costing due to insufficient knowledge of the new methodologies by managers and people working in the area accountant.