Template-Type: ReDIF-Article 1.0
Author-Name: Marco Vinicio Cevallos Bravo 
Author-Workplace-Name: Facultad de Ciencias Administrativas. Universidad Central del Ecuador. Ecuador. 
Title: Efectividad del sistema de Gestión del costo como un óptimo empresarial 
Abstract: 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.
Classification-JEL: M21
Keywords: cost, efficiency, company and system, management, optimal.
Journal: Ciencias Administrativas
Pages: 14-22
Issue: 17
Number: 2
Year: 2021
Month: January-June
DOI: 10.24215/23143738e071
File-URL: https://revistas.unlp.edu.ar/CADM/article/view/9355
File-Format: Application/pdf
Handle: RePEc:lap:recadm:132