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...
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Format: | Article |
Language: | Spanish |
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Instituto Tecnológico Metropolitano
2015-01-01
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Series: | Revista CEA |
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Online Access: | https://revistas.itm.edu.co/index.php/revista-cea/article/view/72/70 |