Management accounting

Management accounting is about systems that process a large amount of data based on the different financial transactions carried out by the company, seeking to provide information in accounting terms that serves as a guide for decisions and planning to be carried out and thus meet the objectives and goals of the company. This study is intended to be located within a non-experimental, transversal, and descriptive design with the objective of analyzing the application of management accounting in the SMEs of the retail sector in Hermosillo, Sonora, to determine from the perspective of the accountant of these businesses, how it influences decision making. The results obtained show that there are still companies where management accounting is not used as a tool for decision making because there is not enough knowledge of its usefulness.