Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico

Estudios Gerenciales

Martha Ríos-Manríquez¹  M. Lourdes Rodríguez-Vilariño Pastor²  Clara I. Muñoz Colomina² 

[1] Profesora Investigadora, Universidad de Guanajuato, Celaya, Mexico;Profesora Titular, Universidad Complutense de Madrid, Madrid, España;

关键词: Small and medium enterprises;    Activity-based costs;    Traditional cost systems;    Mexico;   

DOI  :  10.1016/j.estger.2014.02.014

来源: DOAJ

【 摘 要 】

Small and medium-sized firms (SMEs) face serious challenges in order to be competitive, and they need to develop strategies enabling them to control their costs. This work aims to analyze and evaluate the impact, penetration and characteristics of Activity-Based Costs (ABC). This research is of a quantitative type descriptive design, with a sample of 180 SMEs. The results show low penetration of the ABC in SMEs using traditional systems, due to the lack of knowledge, and that there are enterprises that do not use any costing system at all. Finally the Mexican SMEs recognize the compatibility and usefulness of ABC, and that the most important fact is to understand the possible application of different costing methodologies for different purposes.

【 授权许可】

Unknown