Abstract

LOMELI RODRIGUEZ, Sandra Eva et al. Use of Strategic Management Techniques in Cost-Per-Order Systems for Mexican SMEs. Revista InveCom [online]. 2025, vol.5, n.3, e050329.  Epub Mar 18, 2025. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.14219615.

This article analyzes the effectiveness of costing systems in SMEs in the furniture sector in Mexico, and how it affects their financial management and competitiveness. It highlights that limitations in the adoption of advanced methodologies can compromise the profitability and sustainability of these companies. The main objective of the study is to develop an order-based costing system that integrates the target costing technique, adapting it to the characteristics of SMEs. The methodology, with a quantitative approach, consisted of interviews with 50 managers and an experimental analysis in a pilot company. The results indicated an improvement in costing accuracy and a reduction in production expenses, leading to a 20% increase in profitability. In addition, the system optimized order management and reduced lead times, improving customer satisfaction and facilitating strategic decisions. This research provides a replicable model for optimizing cost management and promoting competitiveness.

Keywords : SMEs; strategic management; cost systems.

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