Efectividad del sistema de gestión del costo como un óptimo empresarial

• Cevallos Bravo, Marco Vinicio ^[1]
  1. [1] Universidad Central del Ecuador

     Universidad Central del Ecuador

     Quito, Ecuador

     
• Localización: Ciencias administrativas, Nº. 17, 2021
• Idioma: español
• DOI: 10.24215/23143738e071
• Títulos paralelos:
  • Effectiveness of the cost management system as a business improvement
• Enlaces
  • Texto completo
• Dialnet Métricas: 9 Citas
• Resumen
  • español

    El objetivo de la presente investigación es evidenciar la efectividad del sistema de gestión del costo como un óptimo empresarial. Para alcanzar el objetivo planteado en este trabajo se utilizaron la plataforma académico investigativa Scopus y las herramientas que esta brinda. Los principales resultados apuntan que el uso del Sistema de Gestión Contable (SGC) es una poderosa herramienta para respaldar decisiones estratégicas y operativas, según se requiera para la implementación de estrategias. La estructura de la investigación analizó la proposición teórica de que la efectividad del SGC depende de la medida en que el alcance de su uso sea complementario a la utilización de sistemas estratégicos por parte de una empresa.

  • English

    This research aims to demonstrate the effectiveness of the cost management system as a business improvement. The Scopus academic research platform and its tools were used to obtain the purpose expressed in this document. The main results indicate that the Accounting Management System (AMS) is a powerful tool to support strategic and operational decisions, as required for the strategies implementation. The research structure analyzed the theoretical proposition that the AMS effectiveness depends on the extent to which the scope of the use of the AMS is complementary to the use of strategic systems by a company.

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