SciELO - Scientific Electronic Library Online

 
vol.12 número30Equidad o inequidad tributaria: la distribución del impuesto a la renta en Colombia: 1990-2002 índice de autoresíndice de materiabúsqueda de artículos
Home Pagelista alfabética de revistas  

Servicios Personalizados

Revista

Articulo

Indicadores

Links relacionados

  • En proceso de indezaciónCitado por Google
  • No hay articulos similaresSimilares en SciELO
  • En proceso de indezaciónSimilares en Google

Compartir


Cuadernos de Contabilidad

versión impresa ISSN 0123-1472

Resumen

LOPEZ-MEJIA, María Rosa; GOMEZ-MARTINEZ, Alicia  y  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.

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

        · resumen en Español | Portugués     · texto en Español     · Español ( pdf )

 

Creative Commons License Todo el contenido de esta revista, excepto dónde está identificado, está bajo una Licencia Creative Commons