Cost management in processing SMEs in the Laja Bajío region of Mexico
This research was conducted with the purpose of determining whether the entrepreneurs of small and medium processing companies (SMEs) in Celaya (Guanajuato, Mexico) and the Laja Bajio region had put in place controls to adequately manage their production costs, analyze the elements making up those c...
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Universidad Santo Tomás / Instituto Colombiano de Normas Técnicas y Certificación ICONTEC
2021
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ir-11634-329432021-09-24T16:15:06Z Cost management in processing SMEs in the Laja Bajío region of Mexico Administración de costos en las pymes de transformación en la región Laja Bajío de México Gestão de custos em PMEs de transformação na região de Laja Bajío, no México Mendoza Torres, Christian Paulina Campos Mendoza, María costs processing costs SMEs SMEs management costos costos de transformación pymes administración de pymes custos custos de transformação PMEs gestão de PMEs This research was conducted with the purpose of determining whether the entrepreneurs of small and medium processing companies (SMEs) in Celaya (Guanajuato, Mexico) and the Laja Bajio region had put in place controls to adequately manage their production costs, analyze the elements making up those costs and define controls required to efficiently manage their costs. The study was initially exploratory and ended up being explained under a quantitative methodology. A Likert scale was developed and applied to 42 processing companies. It was determined that those SMEs entrepreneurs have not implemented the necessary administrative procedures to control their production costs. SMEs seek to pay their taxes but fail to analyze the results obtained in light of the obligations established by Mexico's tax laws. This article presents the necessary information to promote their reflection and survival. Esta investigación se desarrolló con el objetivo de determinar si los empresarios de pequeñas y medianas empresas (pymes) de transformación en Celaya (Guanajuato, México) y la región Laja Bajío tenían establecidos controles para administrar adecuadamente sus costos de producción, analizar los elementos que los conforman y definir los controles que requieren para administrar eficientemente sus costos. El estudio tuvo un enfoque exploratorio inicial y terminó siendo explicativo bajo una metodología cuantitativa. Se elaboró y aplicó una escala de Likert a 42 empresas de transformación. Se determinó que los empresarios de estas pymes no cuentan con procedimientos administrativos necesarios para controlar sus costos de producción. Las pymes buscan pagar sus impuestos, pero no analizan los resultados obtenidos a la luz de las obligaciones que establecen las leyes fiscales de México. Este artículo expone la información necesaria para promover su reflexión y sobrevivencia. Esta pesquisa foi realizada com o intuito de determinar se os empresários das pequenas e médias empresas de transformação (PMEs) de Celaya (Guanajuato, México) e da região de Laja Bajío tinham estabelecido controles para gerir adequadamente seus custos de produção, analisar os elementos que os compõem e definir os controles necessários para gerir eficientemente seus custos. O estudo teve um foco exploratório inicial e acabou sendo explicativo sob uma metodologia quantitativa. Foi desenvolvida uma escala Likert que foi aplicada a 42 empresas de transformação. Determinou-se que os empresários dessas PMEs não possuem os procedimentos administrativos necessários para controlar seus custos de produção. As PMEs procuram pagar seus impostos, mas não analisam os resultados obtidos em função das obrigações estabelecidas pelas leis fiscais do México. Este artigo apresenta as informações necessárias para fomentar sua reflexão e sobrevivência. 2021-01-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares https://revistas.usantotomas.edu.co/index.php/signos/article/view/6340 10.15332/24631140.6340 spa https://revistas.usantotomas.edu.co/index.php/signos/article/view/6340/6072 application/pdf Universidad Santo Tomás / Instituto Colombiano de Normas Técnicas y Certificación ICONTEC SIGNOS - Investigación en sistemas de gestión; Vol. 13 Núm. 1 (2021): SIGNOS, Investigación en Sistemas de Gestión; 45-59 SIGNOS-Investigación en Sistemas de Gestión; Vol. 13 No. 1 (2021): SIGNOS, Investigación en Sistemas de Gestión; 45-59 SIGNOS-Investigación en Sistemas de Gestión; v. 13 n. 1 (2021): SIGNOS, Investigación en Sistemas de Gestión; 45-59 2463-1140 2145-1389 |
| institution |
Universidad Santo Tomas |
| collection |
DSpace |
| language |
Español (Spanish) |
| topic |
costs processing costs SMEs SMEs management costos costos de transformación pymes administración de pymes custos custos de transformação PMEs gestão de PMEs |
| spellingShingle |
costs processing costs SMEs SMEs management costos costos de transformación pymes administración de pymes custos custos de transformação PMEs gestão de PMEs Mendoza Torres, Christian Paulina Campos Mendoza, María Cost management in processing SMEs in the Laja Bajío region of Mexico |
| description |
This research was conducted with the purpose of determining whether the entrepreneurs of small and medium processing companies (SMEs) in Celaya (Guanajuato, Mexico) and the Laja Bajio region had put in place controls to adequately manage their production costs, analyze the elements making up those costs and define controls required to efficiently manage their costs. The study was initially exploratory and ended up being explained under a quantitative methodology. A Likert scale was developed and applied to 42 processing companies. It was determined that those SMEs entrepreneurs have not implemented the necessary administrative procedures to control their production costs. SMEs seek to pay their taxes but fail to analyze the results obtained in light of the obligations established by Mexico's tax laws. This article presents the necessary information to promote their reflection and survival. |
| format |
Artículo (Article) |
| author |
Mendoza Torres, Christian Paulina Campos Mendoza, María |
| author_facet |
Mendoza Torres, Christian Paulina Campos Mendoza, María |
| author_sort |
Mendoza Torres, Christian Paulina |
| title |
Cost management in processing SMEs in the Laja Bajío region of Mexico |
| title_short |
Cost management in processing SMEs in the Laja Bajío region of Mexico |
| title_full |
Cost management in processing SMEs in the Laja Bajío region of Mexico |
| title_fullStr |
Cost management in processing SMEs in the Laja Bajío region of Mexico |
| title_full_unstemmed |
Cost management in processing SMEs in the Laja Bajío region of Mexico |
| title_sort |
cost management in processing smes in the laja bajío region of mexico |
| publisher |
Universidad Santo Tomás / Instituto Colombiano de Normas Técnicas y Certificación ICONTEC |
| publishDate |
2021 |
| _version_ |
1712105185371750400 |
| score |
12,111491 |