Analysis of cost systems as strategic management tools in small and medium-sized enterprises.

Abstract

Fierce competition in the markets especially positioned low priced products, price control policies by the state , tax and tariff policies , globalization of markets , technological advances and communications become more and more complex management of small and médium sized enterprises. So a study on the implementation of cost systems as strategic tools in business management is necessary. The direction of the small and médium sized enterprises have to solve their problems by implementing continuous improvement processes in the value chain and implementing strategies to compete in markets with cost systems that allow transfer the value added to consumers , maximizing their returns. Therefore the mission of business will be to implement and promote the development of systems and tools that systematize costs continuous improvement, using a systems framework and a language of cost efficiencies. The study is exploratory and descriptive bibliographic research with the art of documentary analysis in primary and secondary sources was applied. Of it is revealed that small and médium sized enterprises have serious difficulties in the implementation of modern costing systems as sources of competitive advantage , especially in sectors of the economy that are controlled by the state costs, prices and profit margins , and the effects of externalities in the markets.