Abstract
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.
| Translated title of the contribution | Case study: an Effective ABC System for Decision Making |
|---|---|
| Original language | Spanish |
| Pages (from-to) | 34-40 |
| Number of pages | 6 |
| Journal | Harvard Deusto Finanzas y Contabilidad |
| Volume | 94 |
| State | Published - 2010 |
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