-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 …

(VF)La méthode ABC constitue une alternative aux méthodes traditionnelles de calcul des coûts dont le manque de …'application de l’ABC à la modélisation des processus de formation des coûts et de création de la valeur dans une perspective … stratégique restent relativement rares. Cet article illustre par deux études de cas les apports de l'ABC en matière de gestion …