BASIC GUIDELINES FOR A SUCCESSFUL IMPLANTATION OF THE ACTIVITY BASED COSTING (ABC)
DOI:
https://doi.org/10.15381/idata.v8i1.6162Keywords:
Activity based costs, Inductor, Activity based management.Abstract
This article seeks to establish a practice guide of the main steps to follow, showing experiences and giving suggestions to the one pretending to implement an Activity Based Costing. Implementation of ABC requires a complex and analytical process that is expensive and timeconsuming, that is why managers may want to be sure of the advantages before embarking upon the implementation of ABC.
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Copyright (c) 2005 José Carrión Nin
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