Del diseño de modelos de costes basados en las actividades a su uso normalizado
Purpose, to understand why many companies that develop activity-based costing (ABC) systems do not use them on a regular basis. Design/methodology/approach: We review the existing literature on the process of ABC implementation, concentrating specifically on the step from the acceptance of an ABC mo...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2011 |
| País: | España |
| Institución: | Universitat Oberta de Catalunya (UOC) |
| Repositorio: | O2, repositorio institucional de la UOC |
| OAI Identifier: | oai:openaccess.uoc.edu:10609/92328 |
| Acceso en línea: | https://hdl.handle.net/10609/92328 http://doi.org/10.3926/ic.2011.v7n2.p474-506 |
| Access Level: | acceso abierto |
| Palabra clave: | accounting system change activity-based costing cost system implementation cambios en sistemas contables modelo de costes por actividades implantación de modelos de costes canvis en sistemes comptables model de costos per activitats implantació de models de costos Business enterprises Empreses Empresas |
| Sumario: | Purpose, to understand why many companies that develop activity-based costing (ABC) systems do not use them on a regular basis. Design/methodology/approach: We review the existing literature on the process of ABC implementation, concentrating specifically on the step from the acceptance of an ABC model to its routine use. We identify key factors for successful uptake of ABC systems as a regular management tool and use these factors to interpret the experience of two companies that illustrate, respectively, a success and a failure. Findings, sixteen factors are identified that positively or negatively influence the actual use of ABC costing systems. These factors can be grouped into six categories: strategic, individual, organizational, technological, operational and external factors. Originality/value. This paper sheds some light on the paradoxical situation that regular usage of ABC systems is not as common as might be expected given their widespread acceptance on a conceptual level. |
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