The characteristics of the production systems used at the small and medium enterprises
An aspect to consider for the adoption of the ABC system is the need for this methodology which is based on the complexity of their operation volumes classified into large, medium and reduced and on the second variety of products and services. In this regard, the first hypothesis was posited the characteristics of the production system used in the firm adopting ABC systems are different from that in those rejecting this methodology. This hypothesis is accepted since when analyzing the results for the users and non-users of the ABC system, it was observed that the enterprises adopting ABC system give rise to bigger production volumes (45%), in comparison to the traditional systems users which have medium production volume (56%).