Cost information system for NANO-SMEs: Case Study Wood Furniture Factory
DOI:
https://doi.org/10.63728/riisds.v6i1.233Keywords:
System, Financial Information, Costs, Accounting ProcessAbstract
This research arises from the need for a nano-entrepreneur dedicated to the manufacture of wooden furniture through an artisanal process of controlling its operations and obtaining useful financial information for decision-making. In the northern area of the state of Veracruz, there are currently nano-SMEs that, because they are managed by their owners and because they do not have techniques and tools for the registration and control of their operations, lack a financial and cost information system, which is why in The present work is proposed to develop a cost information system that helps these companies in obtaining reliable timely information for decision-making that supports their growth, development. The data collection techniques used were direct observation, documentary observation and the interview that was applied to the owner, which allowed having a diagnosis of the current situation of the company in order to select, design and install the information system cost. To establish this system, the different phases of the accounting process were developed. The results obtained with the implementation of the cost information system were the financial statements of the company, which allowed the owner to know the results obtained in the period from October 01 to 31, 2019, regarding the management of their resources, said information was analyzed and interpreted in order to issue a report on your financial situation.
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