Biblioteca Digital de VanguardiaActivity-based costing in small and medium enterprises of Cartagena's industrial sector
The globalization of the economy, the dynamic technological changes, and the integration of the markets, have taken to the companies to establish strategies that allow them to compete with quality and productivity, of such form that their products have acceptance in the market. Colombia is not other...
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| Formato: | Revistas |
| Lenguaje: | Español |
| Publicado: |
Universidad de Cartagena
2010
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| Acceso en línea: | https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/399 |
| _version_ | 1782340290168750080 |
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| author | Blanquicett-Torralvo, Jesus |
| author_facet | Blanquicett-Torralvo, Jesus |
| author_sort | Blanquicett-Torralvo, Jesus |
| collection | Revista |
| description | The globalization of the economy, the dynamic technological changes, and the integration of the markets, have taken to the companies to establish strategies that allow them to compete with quality and productivity, of such form that their products have acceptance in the market. Colombia is not other people's to the influence of those factors, agravated with the problems in economic, political and social matter. Those circumstances are economically affecting the companies of the productive sector, between these, to the small and medium companies of the industrial sector of the city of Cartagena. Within this context a good and effective system of costs would take to the companies to compete with prices, since he is one of the most important factors, along with the quality and the good service. Nevertheless the present systems of costs have a very old seal. From which the importance of this work is based on the application of the verified theoretical concepts and widely spread of Activity Based Costing, with the purpose of giving answer to the new exigencies that the surroundings are requiring to him to this type of companies in its sector. Finally the general conc1usions and some recommendations appear.Key words: Activity Based Costing, costs drivers, primary activities, center of activities, activities of support, center of costs, parameters of consumption, resources. |
| format | Revistas |
| id | oai:revistas.unicartagena.edu.co:article-399 |
| institution | Revista Panorama Económico |
| language | Español |
| publishDate | 2010 |
| publisher | Universidad de Cartagena |
| record_format | ojs |
| spelling | oai:revistas.unicartagena.edu.co:article-3992020-04-02T08:59:40Z Activity-based costing in small and medium enterprises of Cartagena's industrial sector Aplicación del costeo basado en actividades a las pequeñas y medianas empresas del sector industrial de la ciudad de Cartagena Blanquicett-Torralvo, Jesus The globalization of the economy, the dynamic technological changes, and the integration of the markets, have taken to the companies to establish strategies that allow them to compete with quality and productivity, of such form that their products have acceptance in the market. Colombia is not other people's to the influence of those factors, agravated with the problems in economic, political and social matter. Those circumstances are economically affecting the companies of the productive sector, between these, to the small and medium companies of the industrial sector of the city of Cartagena. Within this context a good and effective system of costs would take to the companies to compete with prices, since he is one of the most important factors, along with the quality and the good service. Nevertheless the present systems of costs have a very old seal. From which the importance of this work is based on the application of the verified theoretical concepts and widely spread of Activity Based Costing, with the purpose of giving answer to the new exigencies that the surroundings are requiring to him to this type of companies in its sector. Finally the general conc1usions and some recommendations appear.Key words: Activity Based Costing, costs drivers, primary activities, center of activities, activities of support, center of costs, parameters of consumption, resources. El propósito del siguiente artículo es presentar una aplicación metodológica del costeo basado en actividades a las pequeñas y medianas empresas del sector industrial de la ciudad de Cartagena, como resultado de un trabajo de investigación aplicado a una muestra de estas empresas y consistente en el diagnóstico en el uso de un sistema de costeo por actividades dentro de las organizaciones consultadas. Para lo anterior, se estudiará y analizará la evolución del sistema de costos moderno en sus cuatro Fases según Kaplan y Cooper, adicionalmente, se realizará recolección de información primaria cómo; observación directa, aplicación de instrumentos y entrevistas para establecer la Fase de Costos en que se encuentra la empresa analizada y sus implicaciones en la toma de decisiones. El hallazgo de mayor significancia del estudio realizado se centra fundamentalmente en que pudo corroborarse la existencia de subsidio cruzado entre productos que se presenta en el costeo tradicional, como por ejemplo, la leche líquida pasterizada donde el tiempo de proceso es mayor en la medida que se reduce el tamaño de la bolsa y sin embargo el costeo tradicional calcula para todos una tasa de CIF equivalente.Palabras clave: Costeo basado en actividades, Inductor de costos, actividades primarias, centro de actividades, actividades de apoyo, centro de costos, parámetros de consumo, recursos. Universidad de Cartagena 2010-01-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/399 10.32997/2463-0470-vol.18-num.18-2010-399 Panorama Económico Journal; Vol. 18 (2010); 215-230 Panorama Económico; Vol. 18 (2010); 215-230 Panorama Económico; v. 18 (2010); 215-230 2463-0470 0122-8900 10.32997/2463-0470-vol.18-num.18-2010 spa https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/399/350 /*ref*/Gerts F. Origen y evolución de la contabilidad. México, Editorial Trilla. 1990. /*ref*/Claude G, JR. Historia del pensamiento administrativo. México, Prentice-Hall Hispanoamericana, S.A. 1974. /*ref*/Lorino P. El control de gestión estratégico. Barcelona España. Ediciones Alfaomega Marcombos S.A. 1993. /*ref*/Robert S, Robin C. Coste y Efecto. Ediciones Gestión 2000, S.A., Barcelona. 2003. /*ref*/Del Río C. Costo Integral Conjunto. México, Editorial ECAFSA. 2000. /*ref*/Ramírez Padilla, David Noel. Contabilidad Administrativa. México Editorial Mc Graw-Hill. 7a. Edición. 2005. /*ref*/Hicks D T. El sistema de costos basado en las actividades. Bogota Colombia, Editorial Alfaomega Marcombo, 1998. Derechos de autor 2015 Panorama Económico |
| spellingShingle | Blanquicett-Torralvo, Jesus Activity-based costing in small and medium enterprises of Cartagena's industrial sector |
| title | Activity-based costing in small and medium enterprises of Cartagena's industrial sector |
| title_full | Activity-based costing in small and medium enterprises of Cartagena's industrial sector |
| title_fullStr | Activity-based costing in small and medium enterprises of Cartagena's industrial sector |
| title_full_unstemmed | Activity-based costing in small and medium enterprises of Cartagena's industrial sector |
| title_short | Activity-based costing in small and medium enterprises of Cartagena's industrial sector |
| title_sort | activity-based costing in small and medium enterprises of cartagena's industrial sector |
| url | https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/399 |