Implementation of ABC costing: linkage with society and transfer of knowledge. Volumen I
Keywords:
Activity Based Costing, industry, microenterprise, management.Synopsis
In an increasingly competitive business environment, efficient cost management is becoming a key element to ensure the sustainability and profitability of organizations. This book delves into the implementation of the activity-based costing (ABC) system as an essential tool for process optimization. Through research carried out by teachers and students of the Master's Degree in Accounting and Auditing, case studies are presented that illustrate how the ABC system can be adapted to different business contexts in Ecuador, providing effective solutions to improve decision making and maximize efficiency. This important academic contribution enriches the culture of scientific dissemination and offers new opportunities for teachers and students to enter the exciting field of research and networking. Undoubtedly, this work paves the way for its results to be considered by the academic community at a national and international level, promoting a valuable exchange and the advancement of knowledge in the business world.
Chapters
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Implementing activity-based costing (ABC) in the food industry: an approach to optimize cost management at Aviced Grill
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Optimizing the efficiency of the “Nos necesitan Ecuador” foundation by implementing activity-based costing (ABC) in the elaboration of desserts in the labor inclusion workshop (TIL)
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From theory to practice: activity-based costing at San Vicente chocolate factory
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Proposal of an ABC costing system for the micro enterprise Yoli Chocolates
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Implementation of activity-based costing (ABC) in the sardine industry: an approach to optimize cost management in the marine products company marine-trading S. A.
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Implementation of activity-based costing (ABC) in the food industry: an approach to optimize cost management at Avigal poultry production company
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Implementation of Activity Based Costing (ABC) at Hispanoroses CIA LTDA: an approach to optimize cost management
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Implementation of activity-based costing (abc) in the aquaculture industry: an approach to optimize cost management in shrimp producers of El Oro Pco CÍA. LTDA
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Implementação do custeio baseado em atividades (ABC) no setor de alimentos: uma abordagem para otimizar a gestão de custos na empresa San Rafael
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Implementación del costeo basado en actividades (ABC) en la industria láctea: un enfoque para optimizar la gestión de costos en el establecimiento INNOLAC de la asociación Ñukanchik Ñan
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Implementation of activity-based costing (ABC) in the manufacturing company Flores & Hijo Cía. LTDA: an approach to optimize cost management at the construction site
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Implementation of activity-based costing (ABC) at Spark Blue Mining: an approach to optimize cost management
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References
Casanova, C., Núnez, R., & Navarrete, C. (2021). Gestión y costos de producción: Balances y perspectivas. Revista de Ciencias Sociales, XXVII(1), 304-314.
López, M., Gómez, A., & Marín, S. (2011). Sistemas de costos ABC en la mediana empresa industrial mexicana. Cuadernos de Contabilidad, 12(30), 23-43.
Vásquez, S., Quispe, C., Gonzales, D., & Hilario, Z. (2021). El sistema de costeo ABC, herramienta de gestión empresarial: una revisión teórica y sistemática. Revista Hechos Contables, 1(2), 18–33.
Villacís, J., & Villaroel, V. (2020). Prácticas de contabilidad de gestión, para la toma de decisiones. Costos y gestión, (98), 50-75
Published
October 21, 2024
Series
Copyright (c) 2024 Cecilia Ivonne Narváez Zurita, Juan Carlos Erazo Álvarez, Víctor Fabián Guamán Reinoso; María José Jácome Álvarez, Erika Andrea Rosales Troya, Mireya Magdalena Torres Palacios, Edgar Fabián Chiluiza-Mullo, Johanna Maricela Esmeraldas-Quiñonez, Pamela Maribel Solorzano-Cedeño, Miryam Alejandra Montero Cobo, María Fernanda Abad Cevallos, Johanna Paola Aguiar Urgilés, Karla Gabriela Celi Galván, Carmen Yolanda Jaramillo Calle, María Verónica León Carrasco, Yaneli Maritza Vásquez Vera, Fernanda Elizabeth Piñaloza Camacho, Azucena de las Mercedes Torres Negrete, Carolina Elizabeth Mosquera Ochoa, Lizbeth Tamara Lafebre Tenén, Cristóbal Josúe Viteri Cevallos, Pedro Enrique Zapata Sánchez, Mónica Marivel Gutama Gutama, Carlos German Largo Morocho, Antonio Ismael Guerrero Ortega, Juan Bautista Solís Muñoz, Mayra Emilia Bustillos Toaquiza, Ángel Eduardo Duchitanga Plasencia, Adriana Alejandra Toapanta Freire, Luis Idrián Estrella Silva, Aarón Gabriel López Marín, Jessica Mariela Jaramillo Armijos, Jenny Alexandra San Martín Zhagui, Rolando Patricio Andrade Amoroso, Nancy Ximena Campoverde Peñaranda, Gema Yamilet Vásquez Tacuri, Vilma Jhaneth Rodríguez Rodríguez, Narciza Azucena Reyes Cárdenas, Nancy Esther Cruz Ilijama, Johana Alexandra Yupangui Castelo, María Natali Yupangui Castelo, Yanice Licenia Ordóñez Parra, Jenny Alexandra Mogrovejo Segarra, Janeth Paola Morocho Marín, Jennifer Charlotte Paz Loayza, Ximena Elizabeth Narváez Zurita, Jimmy Araldo Loaiza Tapia, Jenniffer Vanesa Pizarro Davis, Jessenia Katherine Ullaguari Pizarro, Mireya Magdalena Torres Palacios
