Los costos basados en actividade s como herramienta de gestión en las pymes. El caso de las empresas de servicios en méxico
- Martha Ríos Manríquez 1
- Mª Lourdes Rodríguez-Vilariño Pastor 2
- Julián Ferrer Guerra 3
- 1 Universidad de Guanajuato (México)
- 2 Universidad Complutense de Madrid. España
- 3 nstituto Tecnológico de Celaya (México)
ISSN: 1696-294X
Year of publication: 2012
Volume: 10
Issue: 19
Pages: 1-21
Type: Article
More publications in: Revista iberoamericana de contabilidad de gestión
Abstract
The SMEs are a key sector in any economy because of its capacity of development and diversification. For that, they adopt logical and eficient systems oriented to satisfy the clients needs and gain their loyalty. In the process of developing this system for the success, there can be many problems based on a essential aspect: ̈Cost control ̈. This research is focused on the implementation of activity based costing and activ ity based management systems of SMEs in the services sector in Mexico, with the objective of establishing a system of internal information for proper decision making.