Resumo

OTALORA-BELTRAN, Jorge Enrique; ESCOBAR-CASTILLO, Adalberto Enrique  e  BORDA-VILORIA, Jorge Carlos. Cost Management Systems in the Savings and Credit Cooperatives of Barranquilla. Cuad. Contab. [online]. 2016, vol.17, n.44, pp.349-375. ISSN 0123-1472.  https://doi.org/10.n144/Javeriana.cc17-44.sgcc.

The purpose of this article is to identify the traditional cost management systems used in the credit cooperatives of Barranquilla and the different problems they face when laying the foundations of the financial decision-making process by the agents in charge of said process. They make use of the ABC methodology as an efficient option to base this process for this type of organizations. To this end, we established a quantitative research of descriptive scope using a Likert-type survey as the tool for the collection of primary information, applied to the aforementioned institutions, which were selected through simple random probability sampling. Results show that cooperatives that carry out financial activities in Barranquilla often use traditional cost systems with historical and estimate foundations that show a high degree of difficulty of laying the foundations of the decision-making process at the moment. This is why the employees responsible for processing and disclosing the accounting information consider that the techniques and methods of the ABC cost system facilitate an adequate allocation of indirect manufacturing costs, CIF, and, consequently, favors a decisionmaking process with a high degree of efficiency.

Palavras-chave : Cost system; ABC; management; decision making.

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