Open AccessUse of Strategic Management Accounting in the determination of costs in SMEs in the furniture sector
Author(s) -
Sandra Eva Lomeli-Rodríguez,
Arístides Pelegrín Mesa,
Antonio Sánchez-Batista,
Inés Josefina Torres-Mora
Publication year - 2021
Publication title -
revista de estrategias del desarrollo empresarial
Language(s) - English
Resource type - Journals
ISSN - 2444-4960
DOI - 10.35429/jbds.2021.20.7.10.14
Subject(s) - commercialization , work (physics) , process (computing) , certainty , cost accounting , accounting information system , point (geometry) , business , management accounting , computer science , process management , marketing , accounting , engineering , mechanical engineering , philosophy , geometry , mathematics , epistemology , operating system
Determining cost in industry of all sizes represents a starting point for determining your desired returns. For this reason, the precise calculation matters greatly to the administration of any economic entity. We are currently facing the so-called knowledge era and where changes are looming permanent, so the colloquially called traditional accounting systems must be reinforced with innovative techniques. The objective of this research work is to propose to Small and Medium-sized companies (PYMES) dedicated to the manufacture of furniture an innovative tool with which the cost is determined starting from a hybrid counting system, a traditional system strengthened with a technique of Strategic management. The Cost Management System proposed by this research is based on the conclusion found in the theoretical framework that a system is not something isolated, but is formed as a gear of techniques, procedures and techniques; according to the needs of the companies under study. To carry out the present research work, a diagnostic analysis of the furniture SMEs was carried out, where information was obtained regarding the characteristics for the determination, measurement, analysis and cost management of these companies. According to the result of said analysis, the system proposal is presented, which is in the validation process for its dissemination and, where appropriate, commercialization, prior to its registration. If the SMEs dedicated to the manufacture of furniture have a system according to their characteristics, it will be possible to determine with certainty indicators that are essential for making strategic decisions that infer in the improvement of the administration of the SMEs under study.