Sistemas de costeo, un análisis para la determinación de una alternativa de aplicación en Mipymes del sector textil de la ciudad de Cuenca

Abstract

Due to globalization and competitiveness, Ecuadorian micro, small, and medium-sized enterprises (Mipymes) face constant changes and challenges in their internal management. Therefore, the entities need tools that accurately determine the amounts obtained and provide valuable and timely information, such as costing systems. This study focuses on organizations in Cuenca and aims to analyze the cost techniques that Ecuadorian textile MSMEs can use. For this, a cost management survey was applied to entities from different economic sectors in Cuenca. In addition, a prioritization matrix of the systems was prepared, and the financial ratios of the companies that used any of the methods studied were analyzed. The number of questionnaires received was 48, and the results suggest that 27 MSMEs in Cuenca use some costing tool. Likewise, the matrix of evaluation and prioritization of the costing systems indicates that the TDABC method represents an essential alternative to cost control for the companies analyzed.