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

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

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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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Bibliographic Details
Main Authors: Martha Ríos-Manríquez, Clara I. Muñoz Colomina, M. Lourdes Rodríguez-Vilariño Pastor
Format: Article
Language:Spanish
Published: Universidad ICESI 2014-07-01
Series:Estudios Gerenciales
Subjects:
Small and medium enterprises
Activity-based costs
Traditional cost systems
Mexico
Online Access:http://www.sciencedirect.com/science/article/pii/S012359231400093X

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http://www.sciencedirect.com/science/article/pii/S012359231400093X

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