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

Estudios Gerenciales

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Title Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico
 
Creator Ríos Manríquez, Martha
Muñoz Colomina, Clara
Rodríguez Vilariño, Lourdes
 
Subject Small and medium enterprises; Activity-based costs; Traditional cost systems; Mexico
 
Description Small and medium-sized firms (SMEs) face serious challenges in order to be competitive, and they needto develop strategies enabling them to control their costs. This work aims to analyze and evaluate theimpact, penetration and characteristics of Activity-Based Costs (ABC). This research is of a quantitativetype descriptive design, with a sample of 180 SMEs. The results show low penetration of the ABC in SMEsusing traditional systems, due to the lack of knowledge, and that there are enterprises that do not use anycosting system at all. Finally the Mexican SMEs recognize the compatibility and usefulness of ABC, andthat the most important fact is to understand the possible application of different costing methodologiesfor different purposes.
 
Publisher Universidad Icesi
 
Date 2014-07-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
text/html
 
Identifier http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1809
 
Source Estudios Gerenciales; Vol. 30 No. 132 Jul-Sep 2014; 220-232
01235923
 
Language eng
 
Relation http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1809/PDF
http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1809/HTML
 
Coverage Colombia de Lat: 04 00 00 N degrees minutes Lat: 4.0000 decimal degrees Long: 072 00 00 W degrees minutes Long: -72.0000 decimal degrees