EL SISTEMA DE COSTES BASADO EN LAS ACTIVIDADES (ABC)
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Fecha
2018-07-12
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Jaén: Universidad de Jaén
Resumen
[ES] La evolución que en las últimas décadas han tenido las empresas en
todos los niveles (mundial, nacional y regional) y en todas las
direcciones (comercio, gestión, finanzas, mercados, etc.); la
globalización de los mercados y los cambios cualitativos en la demanda
(consumidores más y mejor informados que exigen calidad,
diferenciación y precio ajustado), han originado un aumento de la
competencia. En este marco, los sistemas de cálculo y gestión de costes
tradicionales han quedado desfasados y no dan una respuesta
adecuada a las demandas de información. El objetivo de este trabajo es
la aplicación de un modelo de gestión de costes basado en las
actividades (ABC), uno de los sistemas de gestión con mayor progreso y
ascenso de los últimos años, motivando un gran interés en los
directivos de las empresas, y aportando numerosas ventajas a las que
lo han implantado.
[EN] The evolution in the last decades has implications for the companies at all the levels (world-wide, national and regional) and in all the directions (commerce, management, finances, markets, etc.); the globalization of the markets and the qualitative changes in the demand (more and better informed consumers who demand quality, differentiation and adjusted price), have led to growing competition. In this framework, traditional cost calculation and management systems have been outdated and do not provide an adequate response to information demands. The objective of this work is the application of a cost management model based on the activities (ABC), one of the management systems with greater progress and promotion of the last years, motivating a great interest in the managers of the companies, and providing numerous advantages to those who have implemented it.
[EN] The evolution in the last decades has implications for the companies at all the levels (world-wide, national and regional) and in all the directions (commerce, management, finances, markets, etc.); the globalization of the markets and the qualitative changes in the demand (more and better informed consumers who demand quality, differentiation and adjusted price), have led to growing competition. In this framework, traditional cost calculation and management systems have been outdated and do not provide an adequate response to information demands. The objective of this work is the application of a cost management model based on the activities (ABC), one of the management systems with greater progress and promotion of the last years, motivating a great interest in the managers of the companies, and providing numerous advantages to those who have implemented it.