El sistema ABC en el sector logístico mexicanoun análisis empírico

Resumen

The objective of this research consists in the exploration of the management accounting systems used in mexican logistic companies. The data obtained thru surveys permitted to acquire information of the reasons by which such companies had decided to adopt or not, the use and implementation of activity based costing (ABC) in its different levels of adoption. This management accounting methodology has been selected to be analyzed because is considered a significant expression of the use of tools that respond to new management approaches that satisfy information needs to face the global and competitive arena. Furthermore, it pretends to get insights about the company's perception in relation to the adoption of ABC and the fulfillment of operation and strategic objectives, it's profit impact, it's adoption limitations, etc. In addition, the results obtained in this research are compared with the results gathered in studies performed previously in other countries. All the above is based on theoretical and empirical literature review.