4.2. Types of computing systems of costing and their relationship with the small and medium enterprises’ goals
A key aspect in the costing system of an Organization is precisely the use given to it positing the second hypothesis (H2): the proportion of firms using real or historic cost systems is higher than those using the standard costing. In this case it was questioned in the survey whether they were using any costing system and what they were trying to get from it, and what the options in this survey were if their results were used for the elaboration of financial statements, the costing management of the enterprise, margin management, as an adoption base or for the decision-making process.