Applications of administrative accounting in smes in the cheese sector

Abstract

Managerial accounting serves as an instrument for decision-making, since it is its function to provide the most relevant information in each of the areas of an organization in the different phases of the administrative process. The purpose of this research article is to identify the applications of management accounting in small and medium-sized enterprises (SMEs) in the cheese dairy sector, due to the fact that small companies do not know how to use the functions of management accounting correctly, for what they make mistakes and do not apply it, which becomes difficult when making good decisions. This is a bibliographic and empirical research, that is, mixed, since it includes both documentary and field research, with a qualitative approach. To carry it out, a data collection instrument with a Likert scale was applied to companies in the cheese factory sector of the municipality of Escárcega, using data provided by the National Institute of Statistics and Geography (INEGI). As a result, it was obtained that the cheese factories of the city of Escárcega apply administrative accounting. In the area of ​​costs, 67% generate data with administrative accounting, in the area of ​​inventories, 67.7% of companies never have information to forecast the number of units that will be sold next year, in the same way in the area of accounting 66.7% of these small companies always implement a financial analysis to diagnose the situation in which their company is.