Efectividad del sistema de gestión del costo como un óptimo empresarial

Palabras clave: costo, eficiencia, empresa y sistema, gestión, óptimo

Resumen

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.

Descargas

La descarga de datos todavía no está disponible.

Métricas

Cargando métricas ...

Biografía del autor/a

Marco Vinicio Cevallos Bravo, Facultad de Ciencias Administrativas. Universidad Central del Ecuador. Ecuador.

Licenciado en Comercio y Administración. Título cuarto nivel: Magister en Educación Superior. Trabaja en la Universidad Central del Ecuador, Facultad de Ciencias Administrativas. Escritor de libros de Contailidad. Ha publicado artículos científicos en diversas revistas. Para mayor información consultar Academia.edu

Citas

Ahmed, N. U. (1995). A design and implementation model for life cycle cost management system. Information and Management, 28(4), 261-269. https://doi.org/10.1016/0378-7206(94)00040-P

Amani, N. (2016). Design and implementation of optimum management system using cost evaluation and financial analysis for prevention of building failure. American Journal of Engineering and Applied Sciences, 9(2), 281-296. https://doi.org/10.3844/ajeassp.2016.281.296

Angstman, K. B., Rasmussen, N. H., Herman, D. C. y Sobolik, J. J. (2011). Depression care management: Impact of implementation on health system costs. Health Care Manager, 30(2), 156-160. https://doi.org/10.1097 / HCM.0b013e318216f8e5

Attarzadeh, I. y Hock, O. S. (2009). Implementation and evaluation of earned value index to achieve an accurate project time and cost estimation and improve "earned value management system" [Ponencia]. 2009 International Conference on Information Management and Engineering, Kuala Lumpur.

Attwood, P. A., Bool, K. K. y Van Gelder, K. (1996). Cost benefits derived from the implementation of a corrosion management system [Ponencia]. 7th Abu Dhabi International Petroleum Exhibition and Conference, Abu Dhabi, United Arab Emirates.

Ballew, B. S. (2009). Elsevier's Scopus® Database. Journal of electronic Resources in Medical Libraries, 6(3), 245-252.

Bravo Hidalgo, D. y Leon Gonzalez, J. L. (2018). Dissemination of scientific research in the 21st Century. Revista Universidad y Sociedad, 10(3), 88-97.

Brinker, B. (1992). From the editor: the state of cost management. Journal of Cost Management, 4, 3-4.

Cameron, K. S. y Tschirhart, M. (1992). Postindustrial environments and organizational effectiveness in colleges and universities. The Journal of Higher Education, 63(1), 87-108.

Carter, M. C. y Kennedy, J. S. (2016). Cost-wise readiness enabled through data driven fleet management (DDFM): Measuring PHM system benefits through post implementation assessment [Ponencia]. 2016 IEEE International Conference on Prognostics and Health Management, Ottawa, Canada.

Chenhall, R. H. y Morris, D. (1986). The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. Accounting Review, 61(1), 16-35.

Cooper, R. y Kaplan, R. (1991). The Design of Cost Management Systems: Text, Cases and Readings. Prentice-Hall Inc.

DeLone, W. H. y McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information Systems Research, 3(1), 60-95.

Dimitrić, M., Škalamera-Alilović, D. y Duhovnik, M. (2016). Public cost and management accounting system implementation and performance: An integrative approach. International Journal of Public Policy, 12(3), 190-209. https://doi.org/10.1504/IJPP.2016.079746

Goodhue, D. L. y Thompson, R. L. (1995). Task-technology fit and individual performance. MIS quarterly, 19(2), 213-236.

Hafkamp, P. y Schutters, G. (2001). Designing and implementing a maintenance management system with an expert support system: Methodology, implementation, expert IT-system, achieved cost reductions [Ponencia]. 16th International Conference and Exhibition on Electricity Distribution, Amsterdam, Netherlands.

Hussain, S., Ikram, M. J. y Arshad, N. (2014). A low cost implementation of home area networks for home energy management systems [Ponencia]. 4th IEEE International Conference on Big Data and Cloud Computing, Sydney, Australia .

Lewin, A. Y. y Minton, J. W. (1986). Determining organizational effectiveness: Another look, and an agenda for research. Management science, 32(5), 514-538.

Lodh, S. C. y Gaffikin, M. J. R. (2003). Implementation of an integrated accounting and cost management system using the SAP system: a field study. European Accounting Review, 12(1), 85-121. https://doi.org/10.1080/0963818031000087899

Matteini, M., Pasqualetto, G. y Petrovska, A. (2018). Cost-benefit analysis of energy management systems implementation at enterprise and programme level [Ponencia]. 2018 ECEEE Industrial Summer Study on Industrial Efficiency: Leading the Low-Carbon Transition, Berlin, Germany.

Morris, A. J. (2010). Enterprise project/cost management systems implementation - Lessons learned [Ponencia]. 54th Annual Meeting of the American Association of Cost Engineers International, Atlanta, Georgia, USA.

Nicolaou, A. I. (2003). Manufacturing strategy implementation and cost management systems effectiveness. European Accounting Review, 12(1), 175-199. https://doi.org/10.1080/0963818031000087871

Nocera, D. (2002). Statistical Process Management: The Implementation of a Web-Based Process Control System that Drives Significant Cost, Quality, and Delivery Gains in a Large-Scale Manufacturing Environment [Ponencia]. 56th Annual Quality Congress Proceddings, Denver, Colorado, USA.

Ramzan, M. B., Qureshi, S. M., Ullah, M., Memon, M. S. y Siddiqui, M. A. (2017). Assessment of the extent of implementation of quality management system (QMS) and cost of quality (COQ) concepts - A case from a developing country. Journal of Engineering Research, 14(2), 145-155. https://doi:10.24200/tjer.vol.14iss2pp145-155

Sein, S. y Sirvio, K. M. (2019). Implementation of COST action TU1406 quality control framework as a part of bridge management system in Saint Lucia [Ponencia]. IABSE Symposium 2019 Guimaraes: Towards a Resilient Built Environment - Risk and Asset Management, Guimaraes, Portugal.

Swenson, D. (1995). The benefits of activity-based cost management to the manufacturing industry. Journal of Management Accounting Research, 7, 167-180.

Vaughan, J. L., Leming, M. L., Liu, M. y Jaselskis, E. (2013). Cost-benefit analysis of construction information management system implementation: Case study. Journal of Construction Engineering and Management, 139(4), 445-455. https://ascelibrary.org/doi/pdf/10.1061/%28ASCE%29CO.1943-7862.0000611

Xiao, J. J. (2014). Implementation plan design of labor cost management system [Ponencia]. 5th International Asia Conference on Industrial Engineering and Management Innovation, IEMI.

Zala, Y., Patel, A., Makwana, D. y Botta, R. (2019). Implementation of cost-effective RFID based smart parking management system with enabled GSM feature. International Journal of Advanced Trends in Computer Science and Engineering, 8(1), 160-163.

Zimon, D. (2015). Impact of the implementation of quality management system on operating cost for small and medium-sized business organizations affiliated to a purchasing group. International Journal for Quality Research, 9(4), 551-564.

Publicado
2020-03-23
Cómo citar
Cevallos Bravo, M. V. (2020). Efectividad del sistema de gestión del costo como un óptimo empresarial. Ciencias Administrativas, (17), 071. https://doi.org/10.24215/23143738e071
Sección
Artículos Científicos