Revista de Investigaciones Altoandinas - Journal of High Andean Research

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

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

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  • Fortunato Escobar-Mamani,
  • George Argota-Pérez,
  • Víctor Dante Ayaviri Nina,
  • Santotomas Licímaco Aguilar-Pinto,
  • Gabith Miriam Quispe Fernandez,
  • Otto Eulogio Arellano Cepeda
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 - Journal of High Andean Research, 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.

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Referencias

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