Resumen

CUEVAS VILLEGAS, CARLOS FERNANDO et al. COSTEO ABC: ¿POR QUÉ Y CÓMO IMPLANTARLO?. estud.gerenc. [online]. 2004, vol.20, n.92, pp.47-103. ISSN 0123-5923.

The main objective of this investigation was the implementation of the activity based costing as a solution to problems Nuestra Señora de los Remedios Clinic. The outcome was an alternative of activity based costing that was able to solve previous problems.

Palabras clave : Activity analisis; Activity based budgets; Activity based costing (ABC) systems; Activity based flexible budget; Activity based Management (ABM); Activity level variances; Management by objetives (MBO); Valve added cost; Valve chain; Behavioral implications; Benchmarking; Cost Driver; Cost Behavior; Cost Accounting system; Cost Objective; Total Quality Management (TQM).

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