4.3. Costing distribution in Mexican small and mediumenterprises The hypothesis (H3): the adoption of the ABC/ABM is related to the increase in indirect expenditure, is rejected, because the cost is found to be correlated principally with raw materials in the Mexican SMEs, for both the ABC users (47%) and the traditional system users (46%), followed by manpower costs, which represent 26% for the ABC users and 31% for the traditional systems users. The SMEs that adopt the ABC system have a higher indirect expenses index (26%) than the users of traditional systems (19%).