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Sistema De Gestión De Costos Basados En Actividades Para Pymes

Author

Listed:
  • ILVER SERPA ÁVILA
  • DIANA BARBOSA BLANDON
  • ANA MEJIA ALVAREZ

Abstract

El presente trabajo corresponde a un proyecto de investigación, aún en desarrollo, en el cual se expone de una manera clara la situación actual de las pequenas y medianas empresas colombianas denominadas Pymes, en lo concerniente a la falta de sistemas de información adecuados, especialmente en el área de costos y de gestión, debido a que cuentan con tecnologías poco avanzadas o no poseen recursos suficientes para su obtención. Como solución al anterior problema en este proyecto, se propone el diseno y posterior implementación de un sistema de Gestión de Costos Basados en Actividades que será materializado a través de un software para las Pymes Cartageneras pertenecientes a los sectores manufacturero y de servicios, para así contribuir con su gestiónadministrativa, su competitividad y desarrollo tanto en la economía local como en la nacional e internacional.

Suggested Citation

  • Ilver Serpa Ávila & Diana Barbosa Blandon & Ana Mejia Alvarez, 2010. "Sistema De Gestión De Costos Basados En Actividades Para Pymes," Revista Jornadas de Investigación, Universidad de Cartagena, July.
    • Handle: RePEc:col:000395:007207
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    More about this item

    Keywords

    costos basados en actividades; gestión de costos; productividad; Pymes; competitividad;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management

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