Abstract

LOPEZ-MEJIA, María Rosa; GOMEZ-MARTINEZ, Alicia  and  MARIN-HERNANDEZ, Salvador. Sistema de costos ABC en la mediana empresa industrial mexicana. Cuad. Contab. [online]. 2011, vol.12, n.30, pp.23-43. ISSN 0123-1472.

The cost management business, is an important issue in a highly competitive field such as global markets. Some companies seeking to improve their efficiency have adopted the system Activity Based Cost (ABC). The aim of this paper is to analyze, in practice: Why a company has adopted the ABC? The research was done in a manufacturing mediumsized in Puebla, Mexico. We applied a case study, and sought to know: the reasons for adoption, the methodology used, problems in the implementation of ABC, and finally, the benefits obtained. The findings showed that the reasons for adoption the ABC were accurate and reliable information, and improved business productivity. The methodology for implementation required an organizational restructuring. Within the substantial problems in the implementation we found that consultant services are expensive. So the benefits to adopt the ABC impact in accuracy and reducing the cost.

Keywords : Activity-Based Costing (ABC); medium enterprises; implementation; cost management; Small and medium enterprises; financial accounting; business strategies; risk (finance).

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