Análisis de metodologías modernas de costos en las Pyme industriales de la provincia del Azuay, Ecuador. Año 2018

Abstract

Abstract: This degree work called analysis of modern cost methodologies in industrial SMEs in the province of Azuay Ecuador. Year 2018, aims to analyze the application of modern cost methodologies in industrial SMEs in the province of Azuay. For this, a quantitative methodology was used, in addition a statistical and analytical descriptive method was used that helped determine the cost procedures. The study population is 150 SMEs in the province of Azuay, of which a sample of 60 companies in the industrial sector was determined, obtaining as a result a level of average knowledge of both traditional cost methodologies and modern cost methodologies, the most chosen benefits when applying modern methods are: reliable information, adequate decision making and identification of products and services that do not generate utility for the company. The causes for the lack of application of modern methods are the following: resistance to change within the organization, lack of decision to take on new challenges and lack of resources.