TY  - JOUR 
TI  - Gerenciamento de custos em pequenas empresas prestadoras de serviço utilizando o activity based costing (ABC)
JO  - ESTUDIOS GERENCIALES;Vol. 27 No. 121 - Octubre/Diciembre 2011
PB  - Universidad Icesi
PY  - 2011
issn 01235923
AB  - The purpose of this study is to present
a proposal for managing costs and
improving cost management based
on activity-based costing (ABC) for
small service providers. A systematic
approach was partially applied to an
organization that primarily engages
in providing information technology
assistance and consulting services
in connection with the activity of
“delivering a product (system deployment).”
To prepare better cost drivers
and calculate the cost of service, there
was a need to determine this and
observe the processes, activities, and
resources involved. The conclusions
show that the proposal based on the
ABC method is applicable to small
service providers because it leads to
a more accurate investigation of costs
and, therefore, provides information
for making decisions.
KW  - SERVICIOS
KW  - PEQUEÑAS EMPRESAS
KW  - COSTEO ABC
KW  - SERVICES
KW  - SMALL COMPANIES
UR  - http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1116
ER  -