4. Analysis and results
The outcomes of the study are described next. The order in which they are presented is as follows: characteristics of the production systems used at the small and medium enterprises; costing computer systems used and their relationship with SME’ goals; costing distribution in Mexican small and medium enterprises; technological information systems used in SMEs in order to obtain costs; the activity-based costing and activity-based management knowledge; scope and use of activity based costing and activity based management in Mexican small and medium enterprises; use of information from activity based costing; identification of the activities in the activity based costing and activity based management; integration process and start up of the activity based costing and activity based management; and implementation of the activity based costing and activity based management systems.