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Small and medium-sized firms (SMEs) face serious challenges in order to be competitive, and they needto develop strategies enabling them to control their costs. This work aims to analyze and evaluate theimpact, penetration and characteristics of Activity-Based Costs (ABC). This research is of a quantitativetype descriptive design, with a sample of 180 SMEs. The results show low penetration of the ABC in SMEsusing traditional systems, due to the lack of knowledge, and that there are enterprises that do not use anycosting system at all. Finally the Mexican SMEs recognize the compatibility and usefulness of ABC, andthat the most important fact is to understand the possible application of different costing methodologiesfor different purposes.

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In the women entrepreneur management environment, information and communication technologies (ICTs) are internal and external efficiency tools. Therefore, this chapter determines if the dimensions of the variable “incorporation of ICT in: Basic ICT stage, ICT development stage, ICT maturity stage,” improve the management of the entrepreneur women in micro, small and medium enterprises (MSMEs) located in Guanajuato, Mexico. This is done using a quantitative approach, with a descriptive, correlational and regression analysis of a sample of 133 enterprising women. The results show that the stages of incorporation of ICT, along with the size of the MSME, influence their management. This chapter aims to raise awareness among governments (state and federal) about the situations of these MSMEs to promote the change in public policies and establishing training programs to empower entrepreneur women with tools such as ICT, giving them the opportunity to strengthen their decisions, conduct e-business and increase the creation of jobs.

Palabras clave. Desempeño empresarial. Empowerment Fluidez en el intercambio de la información. Impacto del capital humano. Micro empresas.

Trained human capital is a source of incalculable resources, with an impact on the results of companies. For this reason, companies must carefully consider three aspects: empowerment with the consideration of the cognitive state of their collaborators; training and compensation; and fluidity in information sharing. Although granting empowerment to collaborators has been shown to be beneficial for organizations, its adoption has not been popularized. Therefore, it remains a construct that needs to be studied and understood, considering that it is influenced by the organizational culture of companies. In this research, the main objective was to examine the factor structure of the empowerment scale from the perspective of the owner or manager of the micro, small and medium-sized companies of Guanajuato, Mexico; using the dimensions of psychological empowerment; fluidity in information sharing; as well as training and compensation. The methodology is based on the Mathematical Economy; application of mathematical methods to represent theories and analyze problems in economics. This investigation used an exploratory and confirmatory factor analysis (CFA) to validate the proposed measurement scale. The sample is made up of 222 valid questionnaires. The CFA provided evidence that the model that best fits the data is a second-order model made up of two dimensions: self-efficacy and influence on the company’s results, which carry the psychological empowerment construct. These results make clear that although information is necessary to train human capital, cognitive variables are more important in the empowerment of human capital.

LA RELACIÓN ENTRE LAS VARIABLES DE EMPOWERMENT Y COMPROMISO ORGANIZACIONAL HA SIDO UN CAMPO POCO EXPLORADO DESDE LA PERSPECTIVA ORGANIZACIONAL. ESTA INVESTIGACIÓN ESTABLECE EL NIVEL DE INFLUENCIA DEL EMPOWERMENT QUE EXPERIMENTAN LOS COLABORADORES CON RESPECTO AL COMPROMISO HACIA LA ORGANIZACIÓN PARA LA CUAL LABORAN. SE UTILIZA COMO REFERENCIA UN MODELO GENERADO CON BASE EN LA DESCRIPCIÓN DEL EMPOWERMENT EN CUATRO DIMENSIONES: SIGNIFICADO, COMPETENCIA, AUTODETERMINACIÓN E IMPACTO; Y DEL COMPROMISO ORGANIZACIONAL EN TRES: COMPROMISO CONTINUO, NORMATIVO Y AFECTIVO. PARA VALIDAR EL MODELO PROPUESTO, A PARTIR DE LOS RESULTADOS OBTENIDOS EN OTROS PAÍSES, SE ADMINISTRÓ UNA ENCUESTA A 147 PARTICIPANTES DE SEIS PYMES LOCALIZADAS EN EL MUNICIPIO DE CELAYA, GUANAJUATO, MÉXICO. LAS EMPRESAS PERTENECEN A LOS SECTORES DE SERVICIOS, COMERCIO Y PRODUCCIÓN. LOS RESULTADOS CONFIRMAN LAS HIPÓTESIS PLANTEADAS EN EL SENTIDO DE QUE EL EMPOWERMENT ES UN PREDICTOR DEL COMPROMISO ORGANIZACIONAL; SIN EMBARGO, AL ANALIZAR EL IMPACTO INDIVIDUAL DE CADA UNA DE LAS DIMENSIONES SE OBSERVA QUE SÓLO EL COMPROMISO AFECTIVO TIENE UN IMPACTO DIRECTO EN LAS CUATRO DIMENSIONES PLANTEADAS.

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