Efectividad del sistema de gestión del costo como un óptimo empresarial

Marco Vinicio Cevallos Bravo

doi:10.24215/23143738e071

Authors

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

Keywords:

cost, efficiency, company and system, management, optimal

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.

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

Author Biography

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

References

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.