publication . Doctoral thesis . 2016

Sistemas de costes basados en las actividades: Activity Based Costing vs. Time-Driven ABC. Una evidencia empírica

Muñoz Baquero, Esther Amalia;
Open Access Spanish; Castilian
  • Published: 09 Nov 2016
For more than three decades now, Cost Accounting and Management Accounting have been modifying their approaches and tools to adapt to the new information needs required by the organizations. At the end of the eighties of last century, some works appeared that made clear the shortcomings of traditional cost systems to face decision making with guarantees in the new context. From the perspective of several years, we can affirm that these works marked a turning point in the field of these disciplines. The reflection process started in this period has brought as a consequence the development of numerous research lines and the resulting appearance of many calculation...
free text keywords: Cálculo de costes, Contabilidad económica, Calculating costs, Economic accounting, Activity-Based Costing, Time Driven ABC
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