SISTEMA DE COSTEO ABC: UN ANÁLISIS DE LAS VENTAJAS Y DESVENTAJAS PERCIBIDAS POR LAS PYMES EN SU IMPLEMENTACIÓN EN MANTA.

Abstract

This research work aims to analyze the advantages and disadvantages of the Cost of Activities System [Cost Based on Activities (ABC)], and its results in the implementation of SMEs in the city of Manta. For this, a mixed methodology is used, the qualitative and quantitative approach, the analysis of the realities perceived by SMEs in the application of ABC Cost Systems. The scope of the research is exploratory and descriptive, because it applies to companies applied to financial managers of SMEs in the city of manta, the advantages and disadvantages of the application of this costing system are identified. companies, it is difficult to design or acquire ABC software, because of its costs and why not, on the contrary, because of the management style of the organization. Under this perspective, it is concluded that the cost system is based on the activities that require more dissemination in the companies, which assign the tools that help in the adoption of new management trends.