Özet:

Today collaboration management is consider in the literature of administration sciences as one of the most important business strategies implemented in companies, essentially in Small and Medium Enterprises (SMEs), to gain and to increment competitive advantages and to integrate personnel as well as its functional areas and departments of the company. Similarly, collaboration between companies not only is a synonym of information interchange, but also a communication of best practices, sharing of risks and generation of knowledge. Then, the main objective of this research is to understand the effects of collaboration activities on costs of Small and Medium Enterprises (SMEs), considering for this study a sample of 346 companies operating in Aguascalientes region in Mexico. The obtained results show that collaboration activities have positive and significant effects on SMEs costs. Key Words: Collaboration, Costs, SMEs.

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