Los Sistemas de Contabilidad de Costos en la PyME mexicana

Abstract

The aim of this paper, is to analyze the barriers and benefits that are perceived for adopting a new cost accounting system in the Small and Medium Enterprises (SMEs), in México. Additionally, the relationship between the profitability and use of non traditional cost models, besides techniques of control cost management were studied. The empirical study was made with 128 SMEs in Puebla, México. It was found that the main barriers to adopt those new systems are: the perception is that they increase the work of the accounting personnel and the lack of specialists in costs within the company. Some of the benefits considered by introducing new management systems are to get accuracy in the information and to obtain reduction of costs in the company.