Biblioteca Digital de VanguardiaDesign and implementation of a standard cost model for small and medium enterprises (SMEs).
This research presents a standard cost model and intends to be considered as a benchmark model for SMEs for decision making and management processes. For this, the most relevant variables needed for the implementation were identified, such as, information system integration, manager’s leadership pro...
| Autores principales: | , , |
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| Formato: | Revistas |
| Lenguaje: | Español |
| Publicado: |
Universidad de Cartagena
2018
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| Acceso en línea: | https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/2233 |
| Sumario: | This research presents a standard cost model and intends to be considered as a benchmark model for SMEs for decision making and management processes. For this, the most relevant variables needed for the implementation were identified, such as, information system integration, manager’s leadership profile, complexity of the model, among others. Cost models permit SMEs to rapidly react in their economic environment and allow them to adapt to the specific needs of decision makers. Results indicate that the proposed model can be applied successfully in the TV sector in Colombia. |
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