Caso práctico: un sistema ABC eficaz para la toma de decisiones

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.