Análisis de metodologías modernas de costos en las PYMES industriales de la provincia de Loja año 2018

Abstract

Abstract: The objective of this research work was to analyze the application of modern cost methodologies in PYMES in the province of Loja in 2018, analyze the descriptive type methodology, the information was collected through a survey, addressed to 35 managers and accountants, according to the database of the Superintendence of Companies, Securities and Insurance. The detailed results that 93% of companies identified modern methods such as variable or direct costing and standard cost; and 7% of companies without modern modern cost methodologies. These companies that indicate the causes are: additional work in generating information reports, difficulties in data collection, lack of specialists in the subject and the requirement of specific information to obtain reliable reports. It is also important to emphasize the most relevant benefits presented by companies that use modern cost methods, such as reliable information, favorable decision making, more accurate production costs, fair sales pricing and resource savings within production.