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- Title
Análisis empírico de la gestión de los costes por actividades en las empresas mexicanas.
- Authors
Manríquez, Martha Ríos; Pastor, M<sup>a</sup> Lourdes Rodríguez-Vilariño
- Abstract
The present paper is in the line of ABC cost method analysis and study in México. It is oriented to evaluate the ABC, ABM, ABB and ABA systems impact, importance and adoption in Mexican business since they are considered one alternative to the cost management. As another alternative, It is studied other methodologies applied in practice, trough an empirical method in the Mexican enterprises. The methodological approach follows a quantitative scheme since it is being applied an empirical investigation to executives in Mexican enterprises about the applicability and utility of ABC method. The main objective is to find the penetration level based on what information managers think is a requirement in order to take a correct and adequate decision in an ultra competitive environment. Obtaining a basic framework that can be used for cost analysis.
- Subjects
MEXICO; BUSINESS enterprises; EXECUTIVES; COST analysis; COST effectiveness
- Publication
Partida Doble, 2010, Vol 21, Issue 222, p64
- ISSN
1133-7869
- Publication type
Article