BASIC GUIDELINES FOR A SUCCESSFUL IMPLANTATION OF THE ACTIVITY BASED COSTING (ABC)

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This article seeks to establish a practice guide of the main steps to follow, showing experiences and giving suggestions to the one pretending to implement an Activity Based Costing. Implementation of ABC requires a complex and analytical process that is expensive and timeconsuming, that is why mana...

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Detalles Bibliográficos
Autor: Carrión Nin, José
Formato: artículo
Fecha de Publicación:2005
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revista UNMSM - Industrial Data
Lenguaje:español
OAI Identifier:oai:ojs.csi.unmsm:article/6162
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6162
Nivel de acceso:acceso abierto
Materia:Activity based costs
Inductor
Activity based management.
Costos basados en actividades
Gestión basada en actividades.
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network_name_str Revista UNMSM - Industrial Data
spelling BASIC GUIDELINES FOR A SUCCESSFUL IMPLANTATION OF THE ACTIVITY BASED COSTING (ABC)PAUTAS BÁSICAS PARA UNA IMPLANTACIÓN EXITOSA DEL COSTEO BASADO EN ACTIVIDADES (ABC)Carrión Nin, JoséActivity based costsInductorActivity based management.Costos basados en actividadesInductorGestión basada en actividades.This article seeks to establish a practice guide of the main steps to follow, showing experiences and giving suggestions to the one pretending to implement an Activity Based Costing. Implementation of ABC requires a complex and analytical process that is expensive and timeconsuming, that is why managers may want to be sure of the advantages before embarking upon the implementation of ABC.Este artículo busca establecer una guía práctica de los principales pasos a seguir, mostrando experiencias y dando sugerencias que ayudaran a quien pretenda implementar un efectivo Costeo Basado en Actividades. La implementación del ABC requiere de un complejo y analítico proceso que es costoso y requiere de tiempo, es por eso que los administradores naturalmente desean estar seguros de las ventajas antes de haberse embarcado en la implementación del ABC.Facultad de Ingeniería Industrial, Universidad Nacional Mayor de San Marcos2005-07-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/616210.15381/idata.v8i1.6162Industrial Data; Vol. 8 Núm. 1 (2005); 047-052Industrial Data; Vol 8 No 1 (2005); 047-0521810-99931560-9146reponame:Revista UNMSM - Industrial Datainstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6162/5352Derechos de autor 2005 José Carrión Ninhttp://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccess2021-06-01T17:25:44Zmail@mail.com -
dc.title.none.fl_str_mv BASIC GUIDELINES FOR A SUCCESSFUL IMPLANTATION OF THE ACTIVITY BASED COSTING (ABC)
PAUTAS BÁSICAS PARA UNA IMPLANTACIÓN EXITOSA DEL COSTEO BASADO EN ACTIVIDADES (ABC)
title BASIC GUIDELINES FOR A SUCCESSFUL IMPLANTATION OF THE ACTIVITY BASED COSTING (ABC)
spellingShingle BASIC GUIDELINES FOR A SUCCESSFUL IMPLANTATION OF THE ACTIVITY BASED COSTING (ABC)
Carrión Nin, José
Activity based costs
Inductor
Activity based management.
Costos basados en actividades
Inductor
Gestión basada en actividades.
title_short BASIC GUIDELINES FOR A SUCCESSFUL IMPLANTATION OF THE ACTIVITY BASED COSTING (ABC)
title_full BASIC GUIDELINES FOR A SUCCESSFUL IMPLANTATION OF THE ACTIVITY BASED COSTING (ABC)
title_fullStr BASIC GUIDELINES FOR A SUCCESSFUL IMPLANTATION OF THE ACTIVITY BASED COSTING (ABC)
title_full_unstemmed BASIC GUIDELINES FOR A SUCCESSFUL IMPLANTATION OF THE ACTIVITY BASED COSTING (ABC)
title_sort BASIC GUIDELINES FOR A SUCCESSFUL IMPLANTATION OF THE ACTIVITY BASED COSTING (ABC)
dc.creator.none.fl_str_mv Carrión Nin, José
author Carrión Nin, José
author_facet Carrión Nin, José
author_role author
dc.subject.none.fl_str_mv Activity based costs
Inductor
Activity based management.
Costos basados en actividades
Inductor
Gestión basada en actividades.
topic Activity based costs
Inductor
Activity based management.
Costos basados en actividades
Inductor
Gestión basada en actividades.
dc.description.none.fl_txt_mv This article seeks to establish a practice guide of the main steps to follow, showing experiences and giving suggestions to the one pretending to implement an Activity Based Costing. Implementation of ABC requires a complex and analytical process that is expensive and timeconsuming, that is why managers may want to be sure of the advantages before embarking upon the implementation of ABC.
Este artículo busca establecer una guía práctica de los principales pasos a seguir, mostrando experiencias y dando sugerencias que ayudaran a quien pretenda implementar un efectivo Costeo Basado en Actividades. La implementación del ABC requiere de un complejo y analítico proceso que es costoso y requiere de tiempo, es por eso que los administradores naturalmente desean estar seguros de las ventajas antes de haberse embarcado en la implementación del ABC.
description This article seeks to establish a practice guide of the main steps to follow, showing experiences and giving suggestions to the one pretending to implement an Activity Based Costing. Implementation of ABC requires a complex and analytical process that is expensive and timeconsuming, that is why managers may want to be sure of the advantages before embarking upon the implementation of ABC.
publishDate 2005
dc.date.none.fl_str_mv 2005-07-29
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6162
10.15381/idata.v8i1.6162
url https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6162
identifier_str_mv 10.15381/idata.v8i1.6162
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6162/5352
dc.rights.none.fl_str_mv Derechos de autor 2005 José Carrión Nin
http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2005 José Carrión Nin
http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Facultad de Ingeniería Industrial, Universidad Nacional Mayor de San Marcos
publisher.none.fl_str_mv Facultad de Ingeniería Industrial, Universidad Nacional Mayor de San Marcos
dc.source.none.fl_str_mv Industrial Data; Vol. 8 Núm. 1 (2005); 047-052
Industrial Data; Vol 8 No 1 (2005); 047-052
1810-9993
1560-9146
reponame:Revista UNMSM - Industrial Data
instname:Universidad Nacional Mayor de San Marcos
instacron:UNMSM
reponame_str Revista UNMSM - Industrial Data
collection Revista UNMSM - Industrial Data
instname_str Universidad Nacional Mayor de San Marcos
instacron_str UNMSM
institution UNMSM
repository.name.fl_str_mv -
repository.mail.fl_str_mv mail@mail.com
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score 13.856838
BASIC GUIDELINES FOR A SUCCESSFUL IMPLANTATION OF THE ACTIVITY BASED COSTING (ABC)
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