Propuesta para la implementación del costeo ABC en microempresas
Palabras clave:
Costos, actividades, matriz GAD, matriz APD, inductor del costoResumen
Se muestra en el artículo la metodología a seguir en la ejecución del sistema de costeo ABC (costeo basado en actividades) en el sector microempresas, la obtención y construcción de las matrices GAD (gasto, actividad, dependencia) y la matriz APD (actividad, producto, dependencia). El tratamiento de los datos realizado en el estudio arrojó los valores de cada uno de los productos elaborados por una empresa manufacturera, a la vez se obtuvo el costo de las actividades necesarias para llevar a cabo el proceso productivo.
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Referencias
1. Askarany, Davood y Yazdifar, Hassan. (2009) “Why ABC is Not Widely Implemented?” International Journal of Business. Vol. VII, No. 1, 2007. Available at SSRN: http://ssrn.com/ abstract=1370758
2. Brewer P., Garrison R., Noreen E. (2007). Contabilidad administrativa. Mc Graw Hill.
3. Christopher D. Ittner, William N. Lanen y David F. Larcker. (2002) “The association between activity-based costing and manufacturing performance”. Journal of Accounting Research Vol.40, No. 3 (Jun., 2002), pp. 711-726
4. Homburg, C. (2001) A note on optimal cost driver selection in ABC. Management Accounting Research. 12, 197–205. Available online at http://www.idealibrary.com on
5. McGowan, Annie S., Holmes, Sarah A. y Martin, Melissa (2006). “The association between activity-based costing system adoption and hospital performance”. AAA Management Accounting Section (MAS) Meeting. Available at SSRN: http://ssrn.com/abstract=921471
6. Narayanan, V. G. y Sarkar, Ratna G. (1999). “The impact of activity based costing on managerial decisions at insteel industries”. A Field Study Available at SSRN: http://ssrn. com/abstract=173530 or doi:10.2139/ssrn.173530
7. Roztocki, N., Valenzuela, J.F., Porter, J.D., Monk, R.M. y Needy, K.L. (1999) A procedure for smooth implementation of activity based costing in small companies. ASEM National Conference Proceedings, Virginia Beach, October 21-23, 1999, pp.279-288.
8. Roztocki, N., y S. Schultz (2003) “Adoption and implementation of activity-based costing: a web-based survey,” SUNY at New Paltz.
9. Wegmann, Grégory (2008) The Activity-Based Costing Method: Development and Applications. The IUP journal of accounting research and audit practices, Vol. VIII, No. 1, p. 7-22. Available at SSRN: http://ssrn.com/abstract=1319665
10. Yair M. Babad y Bala V. Balachandran. (1993) Cost driver optimization in activity-based costing.The Accounting ReviewVol.68, No. 3, pp. 563-575
2. Brewer P., Garrison R., Noreen E. (2007). Contabilidad administrativa. Mc Graw Hill.
3. Christopher D. Ittner, William N. Lanen y David F. Larcker. (2002) “The association between activity-based costing and manufacturing performance”. Journal of Accounting Research Vol.40, No. 3 (Jun., 2002), pp. 711-726
4. Homburg, C. (2001) A note on optimal cost driver selection in ABC. Management Accounting Research. 12, 197–205. Available online at http://www.idealibrary.com on
5. McGowan, Annie S., Holmes, Sarah A. y Martin, Melissa (2006). “The association between activity-based costing system adoption and hospital performance”. AAA Management Accounting Section (MAS) Meeting. Available at SSRN: http://ssrn.com/abstract=921471
6. Narayanan, V. G. y Sarkar, Ratna G. (1999). “The impact of activity based costing on managerial decisions at insteel industries”. A Field Study Available at SSRN: http://ssrn. com/abstract=173530 or doi:10.2139/ssrn.173530
7. Roztocki, N., Valenzuela, J.F., Porter, J.D., Monk, R.M. y Needy, K.L. (1999) A procedure for smooth implementation of activity based costing in small companies. ASEM National Conference Proceedings, Virginia Beach, October 21-23, 1999, pp.279-288.
8. Roztocki, N., y S. Schultz (2003) “Adoption and implementation of activity-based costing: a web-based survey,” SUNY at New Paltz.
9. Wegmann, Grégory (2008) The Activity-Based Costing Method: Development and Applications. The IUP journal of accounting research and audit practices, Vol. VIII, No. 1, p. 7-22. Available at SSRN: http://ssrn.com/abstract=1319665
10. Yair M. Babad y Bala V. Balachandran. (1993) Cost driver optimization in activity-based costing.The Accounting ReviewVol.68, No. 3, pp. 563-575
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Publicado
2010-06-01
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Artículos
Cómo citar
Propuesta para la implementación del costeo ABC en microempresas. (2010). Libre Empresa, 7(1), 107-199. https://revistas.unilibre.edu.co/index.php/libreempresa/article/view/3153
