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...
| Main Author: | |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Instituto Tecnológico Metropolitano
2015-01-01
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| Series: | Revista CEA |
| Subjects: | |
| Online Access: | https://revistas.itm.edu.co/index.php/revista-cea/article/view/72/70 |
| _version_ | 1828771652719083520 |
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| author | Alina Marcela Bustamante Salazar |
| author_facet | Alina Marcela Bustamante Salazar |
| author_sort | Alina Marcela Bustamante Salazar |
| collection | DOAJ |
| description | 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-making. This article presents an
overview of the background, rationale, potential,
limitations and applications in specific sectors of
activity-based costing, based on the literature
review of articles published in academic journals
during the 2007-2014 period.
The review shows that despite the potential of
ABC systems for more accurate cost allocation,
resource control and management of the available
capacity; the complexity and high cost of its
implementation constitute limitations. Likewise, a
wide application in private health organizations
and manufacturing sector is evident while it is less
obvious regarding its application in public
organizations. |
| first_indexed | 2024-12-11T14:30:01Z |
| format | Article |
| id | doaj.art-09f9f796648d429fbc1623590d93b012 |
| institution | Directory Open Access Journal |
| issn | 2390-0725 2422-3182 |
| language | Spanish |
| last_indexed | 2024-12-11T14:30:01Z |
| publishDate | 2015-01-01 |
| publisher | Instituto Tecnológico Metropolitano |
| record_format | Article |
| series | Revista CEA |
| spelling | doaj.art-09f9f796648d429fbc1623590d93b0122022-12-22T01:02:29ZspaInstituto Tecnológico MetropolitanoRevista CEA2390-07252422-31822015-01-011110911910.22430/24223182.72Activity-based costing –ABC: literature reviewAlina Marcela Bustamante Salazar0Instituto Tecnológico MetropolitanoIn 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-making. This article presents an overview of the background, rationale, potential, limitations and applications in specific sectors of activity-based costing, based on the literature review of articles published in academic journals during the 2007-2014 period. The review shows that despite the potential of ABC systems for more accurate cost allocation, resource control and management of the available capacity; the complexity and high cost of its implementation constitute limitations. Likewise, a wide application in private health organizations and manufacturing sector is evident while it is less obvious regarding its application in public organizations.https://revistas.itm.edu.co/index.php/revista-cea/article/view/72/70activity-based costingcost systemsABC |
| spellingShingle | Alina Marcela Bustamante Salazar Activity-based costing –ABC: literature review Revista CEA activity-based costing cost systems ABC |
| title | Activity-based costing –ABC: literature review |
| title_full | Activity-based costing –ABC: literature review |
| title_fullStr | Activity-based costing –ABC: literature review |
| title_full_unstemmed | Activity-based costing –ABC: literature review |
| title_short | Activity-based costing –ABC: literature review |
| title_sort | activity based costing abc literature review |
| topic | activity-based costing cost systems ABC |
| url | https://revistas.itm.edu.co/index.php/revista-cea/article/view/72/70 |
| work_keys_str_mv | AT alinamarcelabustamantesalazar activitybasedcostingabcliteraturereview |