LAUSR

Cost control in companies plays a vital role in decision making, regardless of size. Before this investigation, there was no precise information regarding the situation of cost management in manufacturing SMEs in Colotlán Jalisco, Mexico. When carrying out this research work, information was obtained according to the measurement, analysis, and cost management of these companies. The methodology used was a quantitative type by applying an instrument/questionnaire to a sample of the study universe. The surveys were applied to 51 companies, which were selected in a multivariate way with respect to each economic activity. The universe of manufacturing SMEs in Colotlán Jalisco was taken from the National Statistical Directory of Economic Units (DENUE) of INEGI. The sample was calculated with 95% confidence and an error margin of +/- 5%. (DENUE, 2019) By having this information, it will be possible to have indicators that will work as a basis for the generation and application of projects that have an impact on the improvement of the integral management of the SMEs under study. Projects that will be carried out in conjunction with the research group of the University of Buenaventura Colombia.