Propuesta para la implementación del costeo ABC en microempresas
Keywords:
Costs, activities, GAD array, APD array, cost-driverAbstract
Shown in the article the methodology followed in the implementation of the costing system ABC (Activity Based Costing) in the microenterprise sector, procurement and construction of the matrices GAD (expenses, activity, dependence) and the APD array (Activity, product, dependence), the data processing performed in the study showed the values of each of the products produced by a manufacturing company, while we obtained the cost of the activities necessary to carry out the production process.
Downloads
Download data is not yet available.
References
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
Downloads
Published
2010-06-01
Issue
Section
Artículos
How to Cite
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
