Análisis de metodologías modernas de costos en las PYME industriales de la provincia del Azuay, Ecuador, Grupo 2. Año 2018

Abstract

Abstract: The present degree work aims to analyze the application of modern cost methodologies in industrial SMEs in the province of Azuay. The methodology used is quantitative. The population of the study subject is the industrial SMEs of Azuay, consideringthe database downloaded from the Superintendence of Companies, Securities and Insurance, a total of eighty companies that met the requirements to be analyzed were obtained, of which they responded thirty-seven companies. As relevant results of the research, it was obtained that most companies apply modern cost methods, the benefit best known by companies is that the information obtained is reliable and the cause of the lack of adoption of modern methods is the lack of resources.