Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico
Las pequenas y medianas empresas (Pymes) enfrentan grandes retos en materia de competitividad, siendo necesario desarrollar estrategias que les permitan controlar sus costes. Este trabajo tiene por objetivo analizar y evaluar el impacto, penetración y características de los costes basados en activid...
Main Authors: | Martha Ríos-Manríquez, Clara I. Munoz Colomina, M. Lourdes Rodríguez-Vilarino Pastor |
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Format: | Article |
Language: | Spanish |
Published: |
Universidad ICESI
2014-01-01
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Series: | Estudios Gerenciales |
Online Access: | http://www.redalyc.org/articulo.oa?id=21231380002 |
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