Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico
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| Formato: | Artículo científico |
| Lenguaje: | en |
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Universidad ICESI
2014
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| _version_ | 1876448469072216064 |
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| author | Martha Ríos-Manríquez |
| author_facet | Martha Ríos-Manríquez |
| contents | Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico Martha Ríos-Manríquez Clara I. Munoz Colomina M. Lourdes Rodríguez-Vilarino Pastor Administración y Contabilidad Activity based costs Small and medium enterprises Traditional cost systems Mexico Small and medium-sized firms (SMEs) face serious challenges in order to be competitive, and they need to develop strategies enabling them to control their costs. This work aims to analyze and evaluate the impact, penetration and characteristics of Activity-Based Costs (ABC). This research is of a quantitative type descriptive design, with a sample of 180 SMEs. The results show low penetration of the ABC in SMEs using traditional systems, due to the lack of knowledge, and that there are enterprises that do not use any costing system at all. Finally the Mexican SMEs recognize the compatibility and usefulness of ABC, and that the most important fact is to understand the possible application of different costing methodologies for different purposes. © 2013 Universidad ICESI. Published by Elsevier España, S.L. All rights reserved. 2014 artículo científico 0123-5923 https://www.redalyc.org/articulo.oa?id=21231380002 en http://www.redalyc.org/revista.oa?id=212 Estudios Gerenciales application/pdf Universidad ICESI Estudios Gerenciales (Colombia) Num.132 Vol.30 |
| format | Artículo científico |
| id | redalyc_21231380002 |
| institution | Redalyc |
| language | en |
| publishDate | 2014 |
| publisher | Universidad ICESI |
| spellingShingle | Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico Martha Ríos-Manríquez Administración y Contabilidad Activity based costs Small and medium enterprises Traditional cost systems Mexico Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico Martha Ríos-Manríquez Clara I. Munoz Colomina M. Lourdes Rodríguez-Vilarino Pastor Administración y Contabilidad Activity based costs Small and medium enterprises Traditional cost systems Mexico Small and medium-sized firms (SMEs) face serious challenges in order to be competitive, and they need to develop strategies enabling them to control their costs. This work aims to analyze and evaluate the impact, penetration and characteristics of Activity-Based Costs (ABC). This research is of a quantitative type descriptive design, with a sample of 180 SMEs. The results show low penetration of the ABC in SMEs using traditional systems, due to the lack of knowledge, and that there are enterprises that do not use any costing system at all. Finally the Mexican SMEs recognize the compatibility and usefulness of ABC, and that the most important fact is to understand the possible application of different costing methodologies for different purposes. © 2013 Universidad ICESI. Published by Elsevier España, S.L. All rights reserved. 2014 artículo científico 0123-5923 https://www.redalyc.org/articulo.oa?id=21231380002 en http://www.redalyc.org/revista.oa?id=212 Estudios Gerenciales application/pdf Universidad ICESI Estudios Gerenciales (Colombia) Num.132 Vol.30 |
| title | Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico |
| topic | Administración y Contabilidad Activity based costs Small and medium enterprises Traditional cost systems Mexico |
| url | https://www.redalyc.org/articulo.oa?id=21231380002 |