Open AccessCost accounting in family SMES as a factor to guarantee their stability and permanence / La contabilidad de costos en las PYMES familiares como factor para garantizar su estabilidad y permanencia
Author(s) -
Zulema Córdova Ruiz,
Sofía Lizzett Reyes Ayala,
Jessica Lizbeth Cisneros Martínez,
Sergio Bernardino López,
Jesús Pedro Miranda Torres
Publication year - 2021
Publication title -
brazilian journal of business
Language(s) - English
Resource type - Journals
ISSN - 2596-1934
DOI - 10.34140/bjbv3n5-019
Subject(s) - profitability index , cost accounting , business , work (physics) , family business , accounting information system , management accounting , accounting , operations management , economics , business administration , finance , engineering , mechanical engineering
This work aims to analyze the barriers that are perceived as obstacles for family SMEs (Small and Medium Enterprises) to implement and consider cost accounting; detecting the benefits obtained in the adoption of a cost system and the existing relationship between performance and degree of use of cost management control techniques, with their permanence and generation of profits. The study was carried out with 90 family SMEs from the business line of the city of Mexicali, Mexico. The results show that the most important barriers to implementing cost accounting and management techniques are: The perception that they increase the work of accounting staff and the lack of cost specialists within the company. Among the expected benefits, when introducing new management systems, is to achieve accuracy in the information on the profitability of the product and obtain a reduction in costs in the company.