Activity-based costing –ABC: literature review

In the 1980, management accounting experience the emergence of a new system: activity-based costing and with it a change of emphasis, the record of information for the valuation of inventories and reporting financial; control of resources, activities and generating information for decision-mak...

Full description

Bibliographic Details
Main Author: Alina Marcela Bustamante Salazar
Format: Article
Language:Spanish
Published: Instituto Tecnológico Metropolitano 2015-01-01
Series:Revista CEA
Subjects:
ABC
Online Access:https://revistas.itm.edu.co/index.php/revista-cea/article/view/72/70