文章基本信息

标题：The cost management system influence in the smes’ business indicators
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作者：Martha Ríos-Manríquez
期刊名称：International Journal of Professional Business Review
电子版ISSN：2525-3654
出版年度：2018
卷号：3
期号：1
页码：17-29
DOI：10.26668/businessreview/2018.v3i1.45
出版社：Tutor Treinamento e Desenvolvimento
摘要：In order to efficiently achieve their goals, companies require an information analysis from the management team which comes from a Cost Management System (CMS) tailored to their specific needs. Unfortunately, Small and Medium Enterprises (SMEs) are less likely to implement those systems than big companies, due to their economic and technique deficiencies, which induces them to focus on improving their production and disregard the importance in a CMS implementation (Huanca Huamán et al., 2017). In the other hand, the economic importance of the SMEs in each country, especially in emerging economies, require research and tools for their optimal development. Thus, the purpose of this research is to determine the level of use of CMS in emerging economies SMEs, specifically in Mexico, and define the CMS influence in business indicators as sustained growth, profitability, sales growth, gross profit margin and net profit margin. A sample of 617 Mexican enterprises was collected and analyzed by contingency and correlation tables. Results showed that there is a positive and significant influence between the CMS information usage and the benefits of a sustained growth, profitability and sales growth.
关键词：Sistema de gestión de costos;crecimiento sostenido;rentabilidad;crecimiento en ventas;margen de utilidad bruta;margen de utilidad neta