La contabilidad de costos y su incidencia en la rentabilidad de las PYMES

Abstract

In Ecuador, small and medium-sized companies represent 99% of the business economy; therefore, the importance of this economic sector is presented, which is why the accounting management focused on the costs of the country's production companies is analyzed. Cost management is a tool for decision making, because this area generates the necessary information for pricing, acquisitions, product segmentation, among others, so the impact of the information generated through cost accounting and how it affects the profitability of companies is evidenced. The objective of the research is to confront the importance of cost information and its direct impact on profitability through decision making. The methodology applied is quantitative and exploratory, since bibliographic reviews were carried out. The relationship of decision making on profitability affects based on the quality of the information that is presented, it is evident that a correct cost management generates databases to support purchases, sales, projections and above all an increase in profits obtained by the SME sector. Due to their simplicity, small and medium-sized companies do not invest in generating cost accounting information that contributes to decision making, so this sector is generating decisions based on superfluous information that could be improved.

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