Activity-based costing (ABC) in SMEs and innovative initiatives: possible option or expired? Fortunato Escobar-Mamani, George Argota-Pérez, Ayaviri Nina Ayaviri Nina, Santotomas Licímaco Aguilar-Pinto, Gabith Miriam Quispe Fernandez, Arellano Cepeda Arellano Cepeda 171-180 2021-08-28