CONTROL DEL COSTO A TRAVÉS DEL SISTEMA BASADO EN ACTIVIDADES (ABC): UNA REVISIÓN CONCEPTUAL.

Abstract

The proposed research work proposes a conceptual review of cost control through the activitybased system (ABC), which was developed with the aim of enabling citizens and entrepreneurs to have useful information to apply in companies seeking a Effective Costing System. The objective is to provide information that allows the reader to answer the following questions. How important is the use of the ABC System in companies? When should it be applied? Y; Finally, what are the benefits? This study responds to each of the questions raised, through the presentation of bibliographic information that allowed to conclude that this system provides financial benefits and improves business management in organizations that decide to apply it.