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- W3197587467 abstract "In the 1980, management accounting experience the emergence of a new system: activity-based costing and with it a change of emphasis, the record of information for the valuation of inventories and reporting financial; control of resources, activities and generating information for decision-making. This article presents an overview of the background, rationale, potential, limitations and applications in specific sectors of activity-based costing, based on the literature review of articles published in academic journals during the 2007-2014 period.The review shows that despite the potential of ABC systems for more accurate cost allocation, resource control and management of the available capacity; the complexity and high cost of its implementation constitute limitations. Likewise, a wide application in private health organizations and manufacturing sector is evident while it is less obvious regarding its application in public organizations." @default.
- W3197587467 created "2021-09-13" @default.
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- W3197587467 date "2021-08-19" @default.
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- W3197587467 title "Activity-based costing – ABC: literature review" @default.
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