Systems of costs and fees for professional services in the offices of public accountants in the city of chihuahua
DOI:
https://doi.org/10.47808/revistabioagro.v9i2.375Keywords:
Costing system, Fees, FirmsAbstract
This research was done to know the implementation and use of adequate costing systems, it is essential for companies to know and optimize their costs and expenses because it is necessary to set their prices correctly and be more competitive maximizing their profitability and offer their products and services with higher quality, this also is happening in the Firms of Public Accountants in the city of Chihuahua, where there is a lot of competition among them. The objective of the research was to know the cost systems and their relation with the services and fees of the professional services that are provided in the different types of Firms of Public Accountants in the city. The study was conducted with a sample of 63 Firms, the research was quantitative, applied and non-experimental, the research was descriptive, and with a type of probabilistic sampling. The results showed that the vast majority of local Firms without international representation do not use a costing system, determine the fees at an estimated global price and do not relate the costing systems and the determination of the fees for professional services. The Firms with international representation have costing systems, determine the fees based on hours incurred by assigning the quota per determined hour and relating the costing systems and the determination of the fees, knowing the Time-Cost-Utility relationship for each professional service provided.
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Copyright (c) 2021 Marisol Priscila Palafox Bolívar, Fernando López de la Parra, Graciela del Carmen Sandoval Luján, Eduardo Domínguez Arrieta, Alejandro García Bencomo
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