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

Descripción del Articulo

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...

Descripción completa

Detalles Bibliográficos
Autor: Carrión Nin, José
Formato: artículo
Fecha de Publicación:2005
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
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.
id REVUNMSM_709762f811289f7f2ce59d5dce03e328
oai_identifier_str oai:ojs.csi.unmsm:article/6162
network_acronym_str REVUNMSM
network_name_str Revistas - Universidad Nacional Mayor de San Marcos
repository_id_str
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 No. 1 (2005); 047-052Industrial Data; Vol. 8 Núm. 1 (2005); 047-0521810-99931560-9146reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6162/5352Derechos de autor 2005 José Carrión Ninhttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/61622020-06-11T18:31:24Z
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.
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
https://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2005 José Carrión Nin
https://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 No. 1 (2005); 047-052
Industrial Data; Vol. 8 Núm. 1 (2005); 047-052
1810-9993
1560-9146
reponame:Revistas - Universidad Nacional Mayor de San Marcos
instname:Universidad Nacional Mayor de San Marcos
instacron:UNMSM
instname_str Universidad Nacional Mayor de San Marcos
instacron_str UNMSM
institution UNMSM
reponame_str Revistas - Universidad Nacional Mayor de San Marcos
collection Revistas - Universidad Nacional Mayor de San Marcos
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1795238299395162112
score 13.971837
BASIC GUIDELINES FOR A SUCCESSFUL IMPLANTATION OF THE ACTIVITY BASED COSTING (ABC)
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).

Ejemplares Similares