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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...

Ausführliche Beschreibung

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Bibliografische Detailangaben
Veröffentlicht in:Estudios Gerenciales
Hauptverfasser: Martha Ríos-Manríquez, Clara I. Munoz Colomina, M. Lourdes Rodríguez-Vilarino Pastor
Format: Artigo
Sprache:Inglês
Veröffentlicht: Universidad ICESI 2014
Schlagworte:
Online-Zugang:https://www.redalyc.org/articulo.oa?id=21231380002
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