Análisis de metodologías modernas de costos en la PYME industriales de la provincia de Chimborazo, Ecuador año 2018.

Abstract

Abstract:The purpose of this research was to analyze the application of modern cost methodologies in industrial SMEs in the province of Chimborazo, identifying the cost procedures used, the causes of the lack of application and the benefits of using modern cost methodologies. The research design was descriptive, through the survey technique, aimed at 18 industrial companies, which allowed evaluating, interpreting, analyzing and examining the cost methodologies applied by the SMEs under study; determining that the cost procedures that are mostly applied are traditional methods and only 4 of 18 companies surveyed use modern methods especially ABC costing. The causes of the lack of application of new methodologies are: increased work, lack of accounting software and training of personnel in this area. The most important benefits obtained when applying modern methods are: they allow to reach reliable accounting reports; calculation of more exact costs which affects the correct decision making, contributing to the efficient development of industrial SMEs in the province of Chimborazo.