Factors for implementing cost systems in SMEs in Malanje, Angola
DOI:
https://doi.org/10.31637/epsir-2026-2440Keywords:
exploratory factor analysis, Angola, barriers, efficiency, Malanje, SMEs, cost system, sustainabilityAbstract
Introduction: This study evaluates the conditions for implementing a costing system in service SMEs in the municipality of Malanje, Angola. Methodology: A descriptive-exploratory quantitative study was carried out. A 32-question instrument was administered to 24 SMEs, addressing items related to accounting knowledge, technological resources, market strategy, barriers, and perceived usefulness. Results: The results show that these firms average 9.4 years of operation, operate with workforces of 10–100 employees, display a low technical accounting level, limited use of cost control software, and an intermediate degree of record formalization. Discussions: Identified six key factors: professional and practical capabilities, strategic orientation and expectations, organizational profile and motivations, operational characteristics and obstacles, importance of business areas and processes, and cost structure and distribution of service expenses. Conclusions: It is concluded that although there is a clear recognition of the value of a formal costing system, insufficient accounting training, low degree of digitalization and financial and institutional obstacles underline the urgency of combining specialized training, affordable digital tools and strong institutional support to ensure the sustainability of SMEs in Malanje.
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