Vol. 23 Núm. 3 (2021):
Artículo de revisión

Costeo basado en actividades (ABC) en las PYMES e iniciativas innovadoras: ¿opción posible o caduca?

Fortunato Escobar-Mamani
Facultad de Ingenieria Económica, Universidad Nacional del Altiplano - Puno

Publicado 2021-08-28

Palabras clave

  • sistema ABC,
  • costeo basado en actividades,
  • ABC basado en el tiempo,
  • contabilidad de gestión,
  • adopción de ABC,
  • PYMES ABC,
  • Costos de Producción
  • ...Más
    Menos

Cómo citar

Escobar-Mamani, F., Argota-Pérez, G. ., Ayaviri Nina, V. D. ., Aguilar-Pinto, S. L. ., Quispe Fernandez, G. M. ., & Arellano Cepeda, O. E. . (2021). Costeo basado en actividades (ABC) en las PYMES e iniciativas innovadoras: ¿opción posible o caduca? . Revista De Investigaciones Altoandinas, 23(3), 171–180. https://doi.org/10.18271/ria.2021.321

Resumen

La cuantificación de los costes de producción/servicio para determinar el precio de mercado es fundamental para ofrecer el máximo valor de satisfacción, por ello, la contabilidad de gestión es esencial. Una de las herramientas alternativas es el costeo basado en actividades, conocido como sistema ABC, un método alternativo para superar las limitaciones de los sistemas tradicionales de costos indirectos, que, de alguna manera, distorsionan la contabilidad real de los costos. ¿Será posible explorar su desarrollo, aplicabilidad, retos y beneficios? Este estudio tiene como objetivo revisar la literatura científica producida sobre el sistema de costes basado en actividades en los últimos años, identificando las tendencias de adopción y los retos de implementación en diversas empresas de fabricación y servicios. Se analizaron revistas de alto impacto indexadas en PubMed, Web of Science (WoS), Scopus, entre otras. Los resultados muestran un incremento de las publicaciones sobre la implantación del sistema ABC en PubMed (855 publicaciones), WoS (1131) y Scopus (2535). Los resultados evidencian que su aplicabilidad, sigue siendo una opción posible como herramienta de costes alternativa para los gestores o propietarios de las PYMES. Este estudio concluye que la aplicación del sistema ABC es adecuada para determinar los costes reales y podría garantizar precios más razonables y competitivos en el mercado. Sin embargo, aún existe resistencia a su implementación debido al desconocimiento humano y tecnológico.

Citas

  1. Referencias
  2. Akhavan, S., Ward, L., & Bozic, K. J. (2016). Time-driven Activity-based Costing More Accurately Reflects Costs in Arthroplasty Surgery. Clinical Orthopaedics and Related Research, 474(1), 8–15. https://doi.org/10.1007/s11999-015-4214-0
  3. Al-Dhubaibi, A. A. S. (2021). Optimizing the value of activity based costing system: The role of successful implementation. Management Science Letters, 11(1), 179–186. https://doi.org/10.5267/j.msl.2020.8.017
  4. Alami, D., & ElMaraghy, W. (2020). Traditional and activity based aggregate job costing model. Procedia CIRP, 93, 610–615. https://doi.org/10.1016/j.procir.2020.04.148
  5. Albalak, F. M. M., Abdullah, Z., & Kamardin, H. (2019). The influence of external contingency factors and activity-based costing implementation on organizational performance. Jurnal Pengurusan, 55. https://doi.org/10.17576/pengurusan-2019-55-09
  6. Allain, E., & Laurin, C. (2018). Explaining implementation difficulties associated with activity-based costing through system uses. Journal of Applied Accounting Research, 19(1), 181–198. https://doi.org/10.1108/JAAR-11-2014-0120
  7. Allin, O., Urman, R. D., Edwards, A. F., Blitz, J. D., Pfeifer, K. J., Feeley, T. W., & Bader, A. M. (2020). Using Time-Driven Activity-Based Costing to Demonstrate Value in Perioperative Care: Recommendations and Review from the Society for Perioperative Assessment and Quality Improvement (SPAQI). Journal of Medical Systems, 44(1), 1–8. https://doi.org/10.1007/s10916-019-1503-2
  8. Almeida, A., & Cunha, J. (2017). The implementation of an Activity-Based Costing (ABC) system in a manufacturing company. Procedia Manufacturing, 13, 932–939. https://doi.org/10.1016/j.promfg.2017.09.162
  9. Alrishani, S. (2020). Activity-Based Costing in a Challenging Business Environment: An Instructional Case. Accounting Perspectives, 19(1), 17–26. https://doi.org/10.1111/1911-3838.12217
  10. Altawati, N., Kim-Soon, N., Ahmad, A. R., & Elmabrok, A. A. (2018). 10.1166/asl.2018.11682. Advanced Science Letters, 24(6). https://doi.org/10.1166/asl.2018.11682
  11. Araújo, J. B. C. N., Souza, A. N., Joaquim, M. S., Mattos, L. M., & Lustosa Junior, I. M. (2020). Use of the activity-based costing methodology (ABC) in the cost analysis of successional agroforestry systems. Agroforestry Systems, 94(1), 71–80. https://doi.org/10.1007/s10457-019-00368-6
  12. Arellano, O., Quispe, G., Ayaviri, D., & Escobar, F. (2017). Estudio de la Aplicación del Método de Costos ABC en las Mypes del Ecuador. Revista Investigaciones Altoandinas, 19(1), 33–46. https://doi.org/10.1002/ria.2016.253
  13. Argota Pérez, G., Escobar-Mamani, F., & Moreno Terrazas, E. G. (2020). Calidad estacionaria del agua ante el costo ambiental sostenible relativo con agregación de biomarcadores: Bahía de Puno, lago Titicaca, Pperú. Revista de Investigaciones Altoandinas - Journal of High Andean Research, 22(2), 146–154. https://doi.org/10.18271/ria.2020.602
  14. Arora, A. K., & Raju, M. S. S. (2018). An analysis of activity based costing practices in selected manufacturing units in India. Indian Journal of Finance, 12(12), 22–31. https://doi.org/10.17010/ijf/2018/v12i12/139889
  15. Bay, V., Tabarsi, P., Rezapour, A., Marzban, S., & Zarei, E. (2017). Cost of tuberculosis treatment: Evidence from Iran’s health system. Osong Public Health and Research Perspectives, 8(5), 351–357. https://doi.org/10.24171/j.phrp.2017.8.5.09
  16. Belgín, Ö. (2019). Bir Elektromekanik İşletmesinde Faaliyet Tabanli Maliyet Yöntemi Uygulamasi. Journal Of Social Science, 62, 125–140.
  17. Bermudez-Vera, E., Segura, E., Colina-Morales, E., & Siguenza-Guzman, Lorena, Arcentales-Carrion, R. (2019). Levantamiento de procesos como base para la aplicación de sistemas de costeo basado en actividades en empresas de ensamblaje. Revista Economía y Política, XV(30), 1–19. https://doi.org/https://doi.org/10.25097/rep.n30.2019.03
  18. Betlloch-Mas, I., Ramón-Sapena, R., Abellán-García, C., & Pascual-Ramírez, J. C. (2019). Implantación y desarrollo de un sistema integrado de gestión de calidad según la norma ISO 9001:2015 en un Servicio de Dermatología. Actas Dermo-Sifiliograficas, 110(2), 92–101. https://doi.org/10.1016/j.ad.2018.08.003
  19. Blaschke, B. L., Parikh, H. R., Vang, S. X., & Cunningham, B. P. (2020). Time-Driven Activity-Based Costing: A Better Way to Understand the Cost of Caring for Hip Fractures. Geriatric Orthopaedic Surgery and Rehabilitation, 11, 1–6. https://doi.org/10.1177/2151459320958202
  20. Chirenda, J., Nhlema Simwaka, B., Sandy, C., Bodnar, K., Corbin, S., Desai, P., Mapako, T., Shamu, S., Timire, C., Antonio, E., Makone, A., Birikorang, A., Mapuranga, T., Ngwenya, M., Masunda, T., Dube, M., Wandwalo, E., Morrison, L., & Kaplan, R. (2021). A feasibility study using time-driven activity-based costing as a management tool for provider cost estimation: lessons from the national TB control program in Zimbabwe in 2018. BMC Health Services Research, 21(1), 1–13. https://doi.org/10.1186/s12913-021-06212-x
  21. Cidav, Z., Mandell, D., Pyne, J., Beidas, R., Curran, G., & Marcus, S. (2020). A pragmatic method for costing implementation strategies using time-driven activity-based costing. Implementation Science, 15(1). https://doi.org/10.1186/s13012-020-00993-1
  22. Coromoto-Morillo, M., & Cardozo, C. D. C. (2017). Sistema de costos basado en actividades en hoteles cuatro estrellas del Estado Mérida, Venezuela. Innovar, 27(64), 91–114. https://doi.org/10.15446/innovar.v27n64.62371
  23. da Silva Etges, A. P. B., Cruz, L. N., Notti, R. K., Neyeloff, J. L., Schlatter, R. P., Astigarraga, C. C., Falavigna, M., & Polanczyk, C. A. (2019). An 8-step framework for implementing time-driven activity-based costing in healthcare studies. European Journal of Health Economics, 20(8), 1133–1145. https://doi.org/10.1007/s10198-019-01085-8
  24. Duran, O., & Afonso, P. S. L. P. (2019). An activity based costing decision model for life cycle economic assessment in spare parts logistic management. International Journal of Production Economics, 222(September 2019). https://doi.org/10.1016/j.ijpe.2019.09.020
  25. Durana, M. M. (2019). Research Review on Activity-Based Costing System (ABC): ABC’s Development, Applications, Challenges, and Benefits. First Asia Institute of Technology and Humanities, 1–21. https://doi.org/10.1016/S1751-3243(06)02008-6
  26. Escobar-Mamani, F., Branca, D., & Haller, A. (2020). Investigación de montaña sobre y para la región andina. Revista de Investigaciones Altoandinas - Journal of High Andean Research, 22(4), 311–312. https://doi.org/10.18271/ria.2020.191
  27. Etges, A. P. B. da S., Ruschel, K. B., Polanczyk, C. A., & Urman, R. D. (2020a). Advances in Value-Based Healthcare by the Application of Time-Driven Activity-Based Costing for Inpatient Management: A Systematic Review. Value in Health, 23(6), 812–823. https://doi.org/10.1016/j.jval.2020.02.004
  28. Etges, A. P. B. da S., Ruschel, K. B., Polanczyk, C. A., & Urman, R. D. (2020b). Advances in Value-Based Healthcare by the Application of Time-Driven Activity-Based Costing for Inpatient Management: A Systematic Review. Value in Health, 23(6), 812–823. https://doi.org/10.1016/j.jval.2020.02.004
  29. Faria, A. R., Ferreira, L., & Trigueiros, D. (2018). Analyzing customer profitability in hotels using activity based costing. Tourism & Management Studies, 14(3), 65–74. https://doi.org/10.18089/tms.2018.14306
  30. Figueredo, L. J. de A., de Miranda, S. S., Dos Santos, L. B., Manso, C. G. G., Soares, V. M., Alves, S., Vater, M. C., Kritski, A. L., Carvalho, W. da S., de Pádua, C. M., & de Almeida, I. N. (2020). Cost analysis of smear microscopy and the xpert assay for tuberculosis diagnosis: Average turnaround time. Revista Da Sociedade Brasileira de Medicina Tropical, 53, 1–6. https://doi.org/10.1590/0037-8682-0314-2020
  31. Gimeno, C. V., Compés, C. C., Puerta, A. A., Soriano, L. F., Álvarez, M. C., Lesmes, I. B., Mestre, R. P., Membrilla, I. I., & García-Peris, P. (2015). Implantación de un sistema de gestión de calidad en una unidad de nutrición según la norma UNE-EN-ISO 9001:2008. Nutricion Hospitalaria, 32(3), 1386–1392. https://doi.org/10.3305/nh.2015.32.3.9403
  32. Gong, J., Luo, Y., Qiu, Z., & Wang, X. (2020). Determination of key components in automobile braking systems based on ABC classification and FMECA. Journal of Traffic and Transportation Engineering (English Edition), xxx, 1–9. https://doi.org/10.1016/j.jtte.2019.01.008
  33. Joseph, C. S., & Piorce, V. R. M. (2019). Factors influencing non-adoption of activity based costing in small and medium enterprises in the technological era: An empirical investigation among indian firms. International Journal of Recent Technology and Engineering, 8(1), 3235–3241.
  34. Jourdaine, M., Loubet, P., Sonnemann, G., & Trébucq, S. (2021). The ABC-LCA method for the integration of activity-based costing and life cycle assessment. Business Strategy and the Environment, July 2020, 1–16. https://doi.org/10.1002/bse.2712
  35. Khan, R. M., Albutt, K., Qureshi, M. A., Ansari, Z., Drevin, G., Mukhopadhyay, S., Khan, M. A., Chinoy, M. A., Meara, J., & Hussain, H. (2019). Time-driven activity-based costing of total knee replacements in Karachi, Pakistan. BMJ Open, 9(5), 1–8. https://doi.org/10.1136/bmjopen-2018-025258
  36. Koehler, D. M., Balakrishnan, R., Lawler, E. A., & Shah, A. S. (2019). Endoscopic Versus Open Carpal Tunnel Release: A Detailed Analysis Using Time-Driven Activity-Based Costing at an Academic Medical Center. Journal of Hand Surgery, 44(1), 62.e1-62.e9. https://doi.org/10.1016/j.jhsa.2018.04.023
  37. Koolmees, D., Bernstein, D. N., & Makhni, E. C. (2020). Time-Driven Activity-Based Costing Provides a Lower and More Accurate Assessment of Costs in the Field of Orthopaedic Surgery as Compared to Traditional Accounting Methods. Arthroscopy: The Journal of Arthroscopic & Related Surgery. https://doi.org/10.1016/j.arthro.2020.11.028
  38. Koolmees, D., Ramkumar, P. N., Hessburg, L., Guo, E., Bernstein, D. N., & Makhni, E. C. (2021). Time-Driven Activity-based Costing for Anterior Cruciate Ligament Reconstruction: A Comparison to Traditional Accounting Methods. Arthroscopy, Sports Medicine, and Rehabilitation, 3(1), e39–e45. https://doi.org/10.1016/j.asmr.2020.08.006
  39. Lu, T., Wang, S., Wu, M., & Cheng, F. (2017). Competitive Price Strategy with Activity-Based Costing ġ ̝ ġ Case Study of. Procedia CIRP, 63, 14–20. https://doi.org/10.1016/j.procir.2017.03.102
  40. Masthoff, M., Schneider, K. N., Schindler, P., Heindel, W., Köhler, M., Schlüchtermann, J., & Wildgruber, M. (2021). Value Improvement by Assessing IR Care via Time-Driven Activity-Based Costing. Journal of Vascular and Interventional Radiology, 32(2), 262–269. https://doi.org/10.1016/j.jvir.2020.09.017
  41. Niasti, F., Fazaeli, A. A., Hamidi, Y., & Viaynchi, A. (2019). Applying ABC system for calculating cost price of hospital services case study: Beheshti hospital of Hamadan. Clinical Epidemiology and Global Health, 7(3), 496–499. https://doi.org/10.1016/j.cegh.2019.06.001
  42. Oseifuah, E. K. (2014). Activity based costing (ABC) in the public sector: Benefits and challenges. Problems and Perspectives in Management, 12(4), 581–588.
  43. Pathak, S., Snyder, D., Kroshus, T., Keswani, A., Jayakumar, P., Esposito, K., Koenig, K., Jevsevar, D., Bozic, K., & Moucha, C. (2019). What Are the Uses and Limitations of Time-driven Activity-based Costing in Total Joint Replacement? Clinical Orthopaedics and Related Research, 477(9), 2071–2081. https://doi.org/10.1097/CORR.0000000000000765
  44. Pham, N. T. T., Nong, D., & Garschagen, M. (2021). Natural hazard’s effect and farmers’ perception: Perspectives from flash floods and landslides in remotely mountainous regions of Vietnam. Science of the Total Environment, 759, 142656. https://doi.org/10.1016/j.scitotenv.2020.142656
  45. Pietrzak, Z., Wnuk-Pel, T., & Christauskas, C. (2020). Problems with activity-based costing implementation in Polish and Lithuanian companies. Engineering Economics, 31(1), 26–38. https://doi.org/10.5755/j01.ee.31.1.24339
  46. Quesado, P., & Silva, R. (2021). Activity-based costing (ABC) and its implication for open innovation. Journal of Open Innovation: Technology, Market, and Complexity, 7(1), 1–20. https://doi.org/10.3390/joitmc7010041
  47. Quinn, M., Elafi, O., & Mulgrew, M. (2017). Reasons for not changing to activity-based costing: a survey of Irish firms. PSU Research Review, 1(1), 63–70. https://doi.org/10.1108/prr-12-2016-0017
  48. Rakotondrajoa, P., Rakotomamonjy, T., Baptiste, R. J., Demers, L., Kileo, P., Anholt, M., Aghajanian, J., & Bassett, K. (2020). Achieving self-sustainability of service delivery in an eye care program in Madagascar using time-driven activity based costing. BMC Health Services Research, 20(1), 1–10. https://doi.org/10.1186/s12913-020-05074-z
  49. Ramos, E. V., Huacchillo, L., & Portocarrero, Y. (2020). El sistema de costos ABC como estrategia para la toma de decisiones empresarial. Universidad y Sociedad, 12(2), 178–183. http://scielo.sld.cu/scielo.php?script=sci_arttext&pid=S2218-36202020000200178&lng=es&tlng=es
  50. Rankin, R. (2020). The Predictive Impact of Contextual Factors on Activity-based Costing Adoption. Journal of Accounting and Finance, 20(1), 66–81. https://doi.org/10.33423/jaf.v20i1.2742
  51. Şener, R., & Ekinci, M. A. (2020). Zaman EsasliFaali̇yet TabanliMali̇yeYöntemi̇ni̇nBi̇rTeksti̇İşletmesi̇nde Uygulanmasi. Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 113–133. https://doi.org/10.20875/makusobed.788030
  52. Shankar, P. R., Hayatghaibi, S. E., & Anzai, Y. (2020). Time-Driven Activity-Based Costing in Radiology: An Overview. Journal of the American College of Radiology, 17(1), 125–130. https://doi.org/10.1016/j.jacr.2019.07.010
  53. Shankar, P. R., Parikh, K. R., Heilbrun, M. E., Sweeney, B. M., Flake, A. N., Herbstman, E. A., Hoffman, T. J., Havey, R., Kronick, S., & Davenport, M. S. (2019). Cost Implications of Oral Contrast Administration in the Emergency Department: A Time-Driven Activity-Based Costing Analysis. Journal of the American College of Radiology, 16(1), 30–38. https://doi.org/10.1016/j.jacr.2018.07.021
  54. Sorros, J., Karagiorgos, A., & Mpelesis, N. (2017). Adoption of Activity-Based Costing: A Survey of the Education Sector of Greece. International Advances in Economic Research, 23(3), 309–320. https://doi.org/10.1007/s11294-017-9640-1
  55. Stašová, L. H. (2019). Evaluating the use of the activity based costing method in the construction industry in the V4 Countries. International Journal of Industrial Engineering and Management, 10(4), 257–268. https://doi.org/10.24867/IJIEM-2019-4-245
  56. Tam, N. T., & Tuan, L. A. (2020). Factors influencing adoption of activity-based costing in developing country. Management Science Letters, 10(14), 3331–3338. https://doi.org/10.5267/j.msl.2020.6.004
  57. Tewfik, K., Chiarelli, P., Copelli, C., Pederneschi, N., Cassano, L., Manfuso, A., Covelli, C., & Longo, F. (2020). Italian cost analysis of free flap surgery in head and neck reconstruction using the activity-based costing (ABC). Journal of Plastic, Reconstructive and Aesthetic Surgery, 1–7. https://doi.org/10.1016/j.bjps.2020.10.096
  58. Üyesi, Ö., Nilüfer, Ö., & Araci, K. (2020). Otel işletmelerinde stratejik maliyet yönetimi: sürece dayali faaliyet tabanli maliyetleme yöntemi ve hedef maliyetleme yönteminin entegrasyonuna yönelik bir model önerisi*. Muhasebe Bilim Dünyası Dergisi, 22(1), 192–217.
  59. Witchulada, V., Augustyn, M. M., & Tayles, M. (2018). ISO 9000, Activity Based Costing and Organizational Performance. Total Quality Management & Business Excellence, 265–288. https://doi.org/10.1080/14783363.2018.1549938
  60. Zhang, J., Tang, H., Tannant, D. D., Lin, C., Xia, D., Liu, X., Zhang, Y., & Ma, J. (2021). Combined forecasting model with CEEMD-LCSS reconstruction and the ABC-SVR method for landslide displacement prediction. Journal of Cleaner Production, 293, 126205. https://doi.org/10.1016/j.jclepro.2021.126205