Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico
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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
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Universidad ICESI
2014-07-01
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| Series: | Estudios Gerenciales |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S012359231400093X |
| _version_ | 1828169099332550656 |
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| author | Martha Ríos-Manríquez Clara I. Muñoz Colomina M. Lourdes Rodríguez-Vilariño Pastor |
| author_facet | Martha Ríos-Manríquez Clara I. Muñoz Colomina M. Lourdes Rodríguez-Vilariño Pastor |
| author_sort | Martha Ríos-Manríquez |
| collection | DOAJ |
| description | 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 quantitative type descriptive design, with a sample of 180 SMEs. The results show low penetration of the ABC in SMEs using traditional systems, due to the lack of knowledge, and that there are enterprises that do not use any costing system at all. Finally the Mexican SMEs recognize the compatibility and usefulness of ABC, and that the most important fact is to understand the possible application of different costing methodologies for different purposes. |
| first_indexed | 2024-04-12T02:46:55Z |
| format | Article |
| id | doaj.art-d62cbd0f04284a46b39f7f67cb2c1e92 |
| institution | Directory Open Access Journal |
| issn | 0123-5923 |
| language | Spanish |
| last_indexed | 2024-04-12T02:46:55Z |
| publishDate | 2014-07-01 |
| publisher | Universidad ICESI |
| record_format | Article |
| series | Estudios Gerenciales |
| spelling | doaj.art-d62cbd0f04284a46b39f7f67cb2c1e922022-12-22T03:51:10ZspaUniversidad ICESIEstudios Gerenciales0123-59232014-07-013013222023210.1016/j.estger.2014.02.014Is the activity based costing system a viable instrument for small and medium enterprises? The case of MexicoMartha Ríos-Manríquez0Clara I. Muñoz Colomina1M. Lourdes Rodríguez-Vilariño Pastor2Profesora Investigadora, Universidad de Guanajuato, Celaya, MexicoProfesora Titular, Universidad Complutense de Madrid, Madrid, EspañaProfesora Titular, Universidad Complutense de Madrid, Madrid, EspañaSmall 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 quantitative type descriptive design, with a sample of 180 SMEs. The results show low penetration of the ABC in SMEs using traditional systems, due to the lack of knowledge, and that there are enterprises that do not use any costing system at all. Finally the Mexican SMEs recognize the compatibility and usefulness of ABC, and that the most important fact is to understand the possible application of different costing methodologies for different purposes.http://www.sciencedirect.com/science/article/pii/S012359231400093XSmall and medium enterprisesActivity-based costsTraditional cost systemsMexico |
| spellingShingle | Martha Ríos-Manríquez Clara I. Muñoz Colomina M. Lourdes Rodríguez-Vilariño Pastor Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico Estudios Gerenciales Small and medium enterprises Activity-based costs Traditional cost systems Mexico |
| title | Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico |
| title_full | Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico |
| title_fullStr | Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico |
| title_full_unstemmed | Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico |
| title_short | Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico |
| title_sort | is the activity based costing system a viable instrument for small and medium enterprises the case of mexico |
| topic | Small and medium enterprises Activity-based costs Traditional cost systems Mexico |
| url | http://www.sciencedirect.com/science/article/pii/S012359231400093X |
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