El Sistema de costos ABC como herramienta en la creación de ventajas competitivas

The design of the activity based cost system for the small company of textile sector ANCONA allow the correct control of the cost production plant, recognizing the activities that consume costs and generate value for the product, equally classifying correct way the CIF of each clothe produced. Also the registry and tracing of the efficient to know the variations and behavior of the costs according the activity that require the module of production. This system provides opportunity information to create competitive advantages that fit the capacity of the company generating opportunities of innovation, growth and positioning of the company in the local economy, this system is not only accountant, it´s an integral system that facilitate the planning, design and organization of the company like productive unit efficient in each activity

• Autores: Londoño Bedoya, David
• Fecha de publicación: 2019
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/7366
• Acceso en línea: http://hdl.handle.net/10819/7366
• Palabra clave: Sistema de costos ABC; Actividades; Costos indirectos de fabricación; Ventajas competitivas; Costs sytem ABC; Activities; Indirect manufacturing costs; Competitive advantages; Costo; Fabrication; Competitividad; Costos de producción; Microempresas; Empresas; Textile industry
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia