Efectividad del sistema de gestión del costo como un óptimo empresarial

Marco Vinicio Cevallos Bravo

doi:10.24215/23143738e071

Autores/as

Marco Vinicio Cevallos Bravo Facultad de Ciencias Administrativas. Universidad Central del Ecuador. Ecuador. https://orcid.org/0000-0003-1425-5787

DOI:

https://doi.org/10.24215/23143738e071

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.

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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

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