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Is the activity based costing system a viable instrument for small and medium enterprises? The case of 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 qu...

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Detalhes bibliográficos
Publicado no:Estudios Gerenciales
Main Authors: Martha Ríos-Manríquez, Clara I. Munoz Colomina, M. Lourdes Rodríguez-Vilarino Pastor
Formato: Artigo
Idioma:Inglês
Publicado em: Universidad ICESI 2014
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Acesso em linha:https://www.redalyc.org/articulo.oa?id=21231380002
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