COSTEO ABC. POR QUÉ Y CÓMO IMPLANTARLO? (Article published in Spanish)

Authors

  • Carlos Fernando Cuevas Villegas M.B.A. Universidad del Valle. Economista Industrial del Valle. Diplomado en Alta Gerencia. Universidad Icesi. Director del Programa Nocturno de Administración de Empresas del Icesi. Profesor Titular, Universidad del Valle e Icesi. Profesor de Contabilidad de Costos y Finanzas.
  • Guillermo Chávez Estudiante del Programa de la Especialización en Finanzas, Universidad Icesi
  • Jhon Alberto Castillo Villamil Estudiante del Programa de la Especialización en Finanzas, Universidad Icesi
  • Nelson Marino Caicedo Estudiante del Programa de la Especialización en Finanzas, Universidad Icesi
  • William Fernando Solarte Estudiante del Programa de la Especialización en Finanzas, Universidad Icesi

Keywords:

Activity analisis, Activity based budgets, Activity based costing (ABC) systems, Activity based flexible budget, Activity based Management (ABM), Activity level variances, Management by objetives (MBO), Valve added cost, Valve chain, Behavioral implicatio

Abstract

The main objective of this investigation was the implementation of the activity based costing as a solution to problems Nuestra Señora de los Remedios Clinic. The outcome was an alternative of activity based costing that was able to solve previous problems.

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Published

2004-09-30

Issue

No. 92 Jul-Sep 2004

Section

Research articles

License

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How to Cite

COSTEO ABC. POR QUÉ Y CÓMO IMPLANTARLO? (Article published in Spanish). (2004). Estudios Gerenciales, (92), 47-104. https://www2.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/143