Article
Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico
¿El sistema de costes basados en actividades es una herramienta viable para las pequeñas y medianas empresas? El caso de México
O sistema de custos baseado em actividades é uma ferramenta viável para as pequenas e médias empresas? O caso do México
Martha Ríos-Manríqueza,
, Clara I. Muñoz Colominab, M. Lourdes Rodríguez-Vilariño Pastorb
Autor para correspondencia
mrm2000mx@gmal.com
Corresponding author at: Av. Javier Barros Sierra n.o 201, Ejido Santa María del Refugio, Celaya 38110, Guanajuato, Mexico.
Corresponding author at: Av. Javier Barros Sierra n.o 201, Ejido Santa María del Refugio, Celaya 38110, Guanajuato, Mexico.
Leído
6632
Vecesse ha leído el artículo
979
Total PDF
5653
Total HTML
| año/Mes | Html | Total | |
|---|---|---|---|
| 2025 12 | 55 | 6 | 61 |
| 2025 11 | 197 | 26 | 223 |
| 2025 10 | 164 | 11 | 175 |
| 2025 9 | 175 | 30 | 205 |
| 2025 8 | 132 | 11 | 143 |
| 2025 7 | 121 | 5 | 126 |
| 2025 6 | 94 | 3 | 97 |
| 2025 5 | 92 | 3 | 95 |
| 2025 4 | 106 | 3 | 109 |
| 2025 3 | 88 | 5 | 93 |
| 2025 2 | 38 | 7 | 45 |
| 2025 1 | 71 | 4 | 75 |
| 2024 12 | 57 | 4 | 61 |
| 2024 11 | 42 | 9 | 51 |
| 2024 10 | 41 | 6 | 47 |
| 2024 9 | 37 | 8 | 45 |
| 2024 8 | 39 | 0 | 39 |
| 2024 7 | 35 | 2 | 37 |
| 2024 6 | 25 | 6 | 31 |
| 2024 5 | 25 | 1 | 26 |
| 2024 4 | 22 | 6 | 28 |
| 2024 3 | 29 | 1 | 30 |
| 2024 2 | 28 | 5 | 33 |
| 2024 1 | 33 | 2 | 35 |
| 2023 12 | 40 | 14 | 54 |
| 2023 11 | 55 | 6 | 61 |
| 2023 10 | 80 | 17 | 97 |
| 2023 9 | 62 | 5 | 67 |
| 2023 8 | 32 | 7 | 39 |
| 2023 7 | 28 | 6 | 34 |
| 2023 6 | 49 | 5 | 54 |
| 2023 5 | 53 | 5 | 58 |
| 2023 4 | 38 | 4 | 42 |
| 2023 3 | 63 | 5 | 68 |
| 2023 2 | 40 | 4 | 44 |
| 2022 1 | 75 | 4 | 79 |
| 2022 12 | 86 | 15 | 101 |
| 2022 11 | 70 | 7 | 77 |
| 2022 10 | 65 | 14 | 79 |
| 2022 9 | 41 | 9 | 50 |
| 2022 8 | 43 | 10 | 53 |
| 2022 7 | 32 | 7 | 39 |
| 2022 6 | 58 | 8 | 66 |
| 2022 5 | 60 | 18 | 78 |
| 2022 4 | 49 | 14 | 63 |
| 2022 3 | 54 | 14 | 68 |
| 2022 2 | 49 | 3 | 52 |
| 2021 1 | 48 | 9 | 57 |
| 2021 12 | 79 | 12 | 91 |
| 2021 11 | 25 | 6 | 31 |
| 2021 10 | 35 | 8 | 43 |
| 2021 9 | 32 | 14 | 46 |
| 2021 8 | 46 | 10 | 56 |
| 2021 7 | 58 | 7 | 65 |
| 2021 6 | 38 | 6 | 44 |
| 2021 5 | 27 | 6 | 33 |
| 2021 4 | 79 | 27 | 106 |
| 2021 3 | 31 | 8 | 39 |
| 2021 2 | 45 | 7 | 52 |
| 2020 1 | 34 | 14 | 48 |
| 2020 12 | 48 | 11 | 59 |
| 2020 11 | 26 | 9 | 35 |
| 2020 10 | 21 | 10 | 31 |
| 2020 9 | 18 | 5 | 23 |
| 2020 8 | 24 | 5 | 29 |
| 2020 7 | 21 | 1 | 22 |
| 2020 6 | 34 | 6 | 40 |
| 2020 5 | 29 | 2 | 31 |
| 2020 4 | 23 | 8 | 31 |
| 2020 3 | 40 | 8 | 48 |
| 2020 2 | 35 | 7 | 42 |
| 2020 1 | 37 | 3 | 40 |
| 2019 12 | 41 | 6 | 47 |
| 2019 11 | 21 | 5 | 26 |
| 2019 10 | 41 | 4 | 45 |
| 2019 9 | 47 | 9 | 56 |
| 2019 8 | 28 | 2 | 30 |
| 2019 7 | 34 | 2 | 36 |
| 2019 6 | 80 | 8 | 88 |
| 2019 5 | 129 | 20 | 149 |
| 2019 4 | 77 | 8 | 85 |
| 2019 3 | 13 | 4 | 17 |
| 2019 2 | 27 | 8 | 35 |
| 2019 1 | 17 | 5 | 22 |
| 2018 12 | 14 | 6 | 20 |
| 2018 11 | 9 | 24 | 33 |
| 2018 10 | 17 | 13 | 30 |
| 2018 9 | 23 | 2 | 25 |
| 2018 8 | 5 | 0 | 5 |
| 2018 7 | 5 | 1 | 6 |
| 2018 6 | 4 | 1 | 5 |
| 2018 5 | 2 | 1 | 3 |
| 2018 4 | 8 | 3 | 11 |
| 2018 3 | 6 | 0 | 6 |
| 2018 2 | 5 | 2 | 7 |
| 2018 1 | 6 | 6 | 12 |
| 2017 12 | 9 | 1 | 10 |
| 2017 11 | 17 | 0 | 17 |
| 2017 10 | 31 | 2 | 33 |
| 2017 9 | 28 | 3 | 31 |
| 2017 8 | 19 | 4 | 23 |
| 2017 7 | 25 | 4 | 29 |
| 2017 6 | 53 | 1 | 54 |
| 2017 5 | 26 | 3 | 29 |
| 2017 4 | 26 | 2 | 28 |
| 2017 3 | 33 | 2 | 35 |
| 2017 2 | 18 | 5 | 23 |
| 2016 1 | 12 | 1 | 13 |
| 2016 12 | 37 | 3 | 40 |
| 2016 11 | 44 | 4 | 48 |
| 2016 10 | 48 | 8 | 56 |
| 2016 9 | 59 | 6 | 65 |
| 2016 8 | 48 | 6 | 54 |
| 2016 7 | 40 | 5 | 45 |
| 2016 6 | 26 | 4 | 30 |
| 2016 5 | 26 | 9 | 35 |
| 2016 4 | 23 | 8 | 31 |
| 2016 3 | 16 | 10 | 26 |
| 2016 2 | 13 | 6 | 19 |
| 2015 1 | 18 | 12 | 30 |
| 2015 12 | 16 | 8 | 24 |
| 2015 11 | 12 | 10 | 22 |
| 2015 10 | 55 | 8 | 63 |
| 2015 9 | 17 | 6 | 23 |
| 2015 8 | 13 | 3 | 16 |
| 2015 7 | 10 | 4 | 14 |
| 2015 6 | 17 | 6 | 23 |
| 2015 5 | 24 | 10 | 34 |
| 2015 4 | 10 | 11 | 21 |
| 2015 3 | 19 | 7 | 26 |
| 2015 2 | 15 | 4 | 19 |
| 2015 1 | 18 | 6 | 24 |
| 2014 12 | 27 | 13 | 40 |
| 2014 11 | 16 | 8 | 24 |
| 2014 10 | 35 | 16 | 51 |
| 2014 9 | 41 | 17 | 58 |
| 2014 8 | 42 | 16 | 58 |
| 2014 7 | 11 | 3 | 14 |
Mostrar todo
