Various Costing Systems Applicable to MSMEs

• DOI: https://doi.org/10.22533/at.ed.2164132420066

• Palavras-chave: Microempresa, contabilidad administrativa, costos, costeo directo

• Keywords: Microenterprise, administrative accounting, costs, direct costing

• Abstract:

  The determination of the costs of products or services in micro, small and medium-sized MSME companies is an elementary part of their daily actions; the appropriate registration according to the type of business directly impacts the profit margin. Each MSME must choose the type of costing that corresponds to its activities and needs, so that here the objective is to describe the most representative types of costing applicable in the MSME as a means of supporting the continuity of the businesses of different companies. magnitudes, for this purpose the deductive research method is established, with descriptive scope and documentary technique. The results allow us to differentiate the types of costing and even the most appropriate costing to be applied for micro, small and medium-sized companies.