TY - JOUR
T1 - Caso práctico
T2 - un sistema ABC eficaz para la toma de decisiones
AU - Waldrup, Bobby E.
AU - MacArthur, John B.
AU - Michelman, Jeffrey E.
N1 - Autorías: Bobby E. Waldrup, John B. MacArthur, Jeffrey E. Michelman. Localización: Harvard Deusto Finanzas y Contabilidad. Nº. 94, 2010. Artículo de Revista en Dialnet.
PY - 2010
Y1 - 2010
N2 - Companies of all sizes have adopted the activity-based costing system, better known by its acronym in English, ABC, in order to control and reduce their expenses. This methodology has become a basic pillar of modern cost management; however, despite its initial success, the system implemented by many companies is beginning to be relegated by the arrival of new initiatives, as the authors of this article point out.
AB - Companies of all sizes have adopted the activity-based costing system, better known by its acronym in English, ABC, in order to control and reduce their expenses. This methodology has become a basic pillar of modern cost management; however, despite its initial success, the system implemented by many companies is beginning to be relegated by the arrival of new initiatives, as the authors of this article point out.
UR - https://dialnet.unirioja.es/servlet/articulo?codigo=3155726
M3 - Article
SN - 1134-0827
VL - 94
SP - 34
EP - 40
JO - Harvard Deusto Finanzas y Contabilidad
JF - Harvard Deusto Finanzas y Contabilidad
ER -