| Abstrakt: |
Starting from the premise that small and medium-sized enterprises their production and marketing has been affected, by factors such as unfair competition, high costs of raw materials, low prices in the market among others. At the same time, these SMEs do not have defined a real cost of production, for each process that is carried out, they do not have a cost system that allows them to reduce costs to the maximum, determine sales prices, control inventories, obtain timely information that allows decision making, better use their material resources, the performance of its elements and the profit margins obtained in production. In addition, these companies do not have the indicated personnel to help with the costing calculations in each procedure of the manufacture of the product, which causes a variation and instability of costs and in the same way an insecure profitability. Another frequent problem is the lack of control of raw material, which causes waste of materials by the staff causing a high cost to the finished product. Finally, all this results in the lack of competitiveness with domestic and foreign producers, and an obstacle to the growth of the company, also an insecure stability in the market. [ABSTRACT FROM AUTHOR] |
