LINEAMIENTOS TEORICOS PARA LA DETERMINACIÓN DE COSTOS EN MICROEMPRESAS DEL SECTOR INDUSTRIAL DE MANUFACTURA.

MSMEs (micro, small and medium-sized enterprises), as defined by the Secretariat of Entrepreneurs of Small and Medium Enterprises of Argentina, are more exposed to the consequences of not having adequate tools to manage risk, including inflation, as well as due to the lack of planning and budgeting and the difficulties they face when wanting to innovate, among others. Nor do they usually have adequate costing systems for decisiónmaking. Costing methodologies and systems have evolved, with various tools that can be adapted for smaller companies, for example, activity-based costing which represents a significant contribution to the generation of relevant information for management and economic decision-making. [ABSTRACT FROM AUTHOR]