management accounting techniques such as activity based costing and balanced scorecard type performance measures are used …

international literature. At the ABC paulista there are a significant geographic concentration of plastic packing producers. When … competitiveness is studied. The result is that the ABC's cluster has significant potential for growth. However the external economies …

Most Latin American countries have ABC (acronyms from the Spanish words of voucher, mortgage and savings) designed …

El costeo por actividades (ABC) surge por las necesidades de un análisis estratégico de costos y es considerado como la … las actividades que adicionan valor y las que no adicionan valor a los productos. El ABC, es una de las respuestas a los … actividades (ABC) en la Empresa de Producciones Metálicas “Israel Santos”, DURALMET, Las Tunas; con el objetivo de elaborar un …

estudios del estadista italiano Vilfredo Pareto (1848-1923). El sistema conocido como análisis ABC contribuye a gestionar la …

-based costing and management (ABC/M) in generating detailed and valuable cost information in production or service providing … processes. The integration of ABC/M into the model expands its cost assignment and process views. System dynamics (SD) is used … such, the model presented in this paper benefits from SD's main characteristic as well as ABC/M's cross-functional cost …

microfinancieras. El costeo basado en actividades (ABC, por su sigla en inglés), inserta un paso intermedio adicional en el proceso … asignan a los productos y sucursales individuales. El autor sostiene que con los datos generados por un sistema ABC se pueden ….Abstract: The first article of this issue of Microenterprise Development Review discusses activity based costing (ABC) systems …

The purpose of this study has been to measure the adoption of Activity-Based Costing (ABC) by Moroccan companies, and … used to collect data on the organizational and cultural factors meant supposed to facilitate the adoption of ABC by …