Valuation and Cost Control

The work is descriptive and was based on the search for information in order to demonstrate whether or not micro, small and medium-sized industries in Hermosillo, Sonora have established a costing system that allows them to value and control their production costs, which has a favorable impact on the quality of customer service through sales prices, determination of results and decision making.In today's times it is impossible to understand that there are business organizations that do not have information systems that allow them to have data that help them to make decisions and solve daily problems, which otherwise can accumulate and generate other larger problems that can cause them to stumble in achieving their goals.Costs are a very important tool that if they are not controlled through a real system that allows their analysis and that this helps to make the best decisions, they can be a reason for the disappearance of the organization.

Autorentext
Ana Elsa Ortiz N. - Full-time professor at the University of Sonora. Public Accountant and Master in Administration.Sergio Félix E. - Full-time professor at the University of Sonora. Public Accountant and Master in Administration.Fernando Calles M. - Full-time professor at the University of Sonora, Public Accountant and Master of Administration.