This article is the result of a study carried out in the municipality of Colotlan, Jalisco, Mexico, whose purpose was to present a diagnosis on the management of current cost systems in manufacturing MSMEs. The problem to be addressed is that in the municipality of Colotlan there is no real diagnosis that serves as a starting point for designing appropriate intervention strategies for a prosperous economy (municipal development plan). Therefore, there is a need to claim the importance of developing diagnostic studies to
