ANÁLISIS DE LA PERCEPCIÓN DE LOS DOCENTES CUANTO A LOS MÉTODOS BASADOS EN ACTIVIDADES
DOI:
https://doi.org/10.21680/2176-9036.2018v10n2ID12372Palabras clave:
Activity-Based Costing. Time Driven Activity-Based Costing. Activity-Based Management.Resumen
Este estudio buscó analizar la percepción de los docentes e investigadores brasileños en cuanto a los métodos basados ??en actividades. Para ello, se realizó una encuesta con 34 docentes e investigadores especialistas en costos de los programas de postgrado en Ciencias Contables en Brasil. En el análisis de los resultados se utilizó la estadística descriptiva y se empleó la prueba de adherencia (?²). La consistencia interna del instrumento de investigación fue calculada por medio del Alpha de Cronbach lo que confería consistencia al mismo. Los resultados demuestran que bajo la percepción de los docentes e investigadores el Activity Based Cost (ABC) fue capaz de reducir la subjetividad y arbitrariedad del método por absorción, así como mejorar las informaciones para la toma de decisión. Sin embargo, el Time-Driven Activity-Based Costing (TDABC) no se considera de forma unánime una evolución del método ABC, ya que no hay una opinión unisona si el método ha sido capaz de reducir la complejidad y disminuir la necesidad de tiempo y tiempo recursos relacionados con su implementación y mantenimiento. En cuanto al ABM, él puede ser considerado un sistema de gestión, del cual el ABC constituye una extensión instrumental.
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