DOAJ
Open Access
2018
Implementation of an Activity Based Costing System (ABC)
Rodríguez Manay, Luis Oswaldo
Guaita, Inmaculada
Marqués, Inmaculada
Abstrak
Research has been presented on the application of activity-based cost (ABC) in the manufacturing and service industries in the agricultural sector, which examines recent advances in cost accounting methods with special reference to the application of cost based in methodological activities in the primary sector. Accordingly, this document proposes using a transparent, flexible, easy to apply and understand cost model; based on activities to calculate and manage production costs in companies.
Topik & Kata Kunci
Penulis (3)
R
Rodríguez Manay, Luis Oswaldo
G
Guaita, Inmaculada
M
Marqués, Inmaculada
Akses Cepat
Informasi Jurnal
- Tahun Terbit
- 2018
- Sumber Database
- DOAJ
- DOI
- 10.46503/VSUJ2775
- Akses
- Open Access ✓