One of the aspects that the new proposals to design cost systems place the greatest emphasis on is the improvement in the precision of the calculation based on the increase in the number of places where costs occur (centers, sections or activity). With this, it is intended that the allocation of indirect costs responds to a true causal relationship, in such a way that it captures the multiplicity of Bases of allocation that exist in the company.
Likewise, the increase that the current environment has experienced in the volumes of indirect costs has made the search for variables that allow linking the consumption of resources with the object that demands them increasingly complex. In this sense, the work reflects on the ABC method and the criteria that must be present at the time of its implementation so that they do not distort the information about the final evaluation of the products, offering them in a timely manner for the adoption of decisions.
The purpose of the companies is to produce and sell in final markets of joint outputs of goods and / or services from resources acquired in the input markets, using infrastructures in an organizational and technological order in order to maximize the difference between the value obtained by sales and the paid for the resources used. Therefore, any system aimed at meeting the information needs to develop (business management should consider all aspects globally and comprehensively.
Likewise, it is necessary to have information that allows selecting and combining the use of resources in such a way that customer requirements are met efficiently; In order to effectively translate management objectives into operational terms, the organizational structure implemented within the company must be examined, clearly identifying the lines of authority and responsibility in order to design the reporting format and the system's communication channel. informative.
This paper focuses its attention precisely on the information related to costs, aiming to establish some reflections about the elements that should intervene in the design of the infrastructure to support a cost calculation system that help to make important decisions within the company.
The SERVI-ABC Database Program has been developed in Microsoft Access based on the foundations that support the method (ABC), based on the premise that the processes demand activities, these consume resources and the resources are those that consume costs. This Program is a source of supply of information on the costs of the processes.
The objective of the work is: to provide a tool for the processing of information in a timely manner about the different activities that are consumed in a process, as well as, the determination of their costs and their subsequent transfer to the product, focused mainly on companies of services.
The assumption is based on the following Hypothesis:
If a system of tools focused on management is designed, theoretically demonstrating the interrelationships between the systems of management based on activities, budget based on activities, cost based on activities and the database program (SERVI-ABC) for the cost of the activities, then the necessary conditions are created to achieve the objectives and goals set by the organization.
The work is structured as follows:
- Emergence and need of the SERVI-ABC Program. Database design of the SERVI-ABC program. Methodology proposal for the SERVI-ABC program.
In the first part, a theoretical outline is made about the emergence and necessity of the SERVI-ABC program, as well as some aspects of the ABC method are detailed, in addition, theoretical aspects about the Cost-Volume-Activity relationships and a synthesis of some reasons are included. financial resources used in the program.
In the second part, the design of the SERVI-ABC Program is made, as well as the aspects to be taken into account in said program are detailed.
Finally, a Methodology for the program is proposed, leaving the different capacities and options offered by said system reflected in it.
1. Emergence and Need for the SERVI-ABC Program.
The Database under study program (SERVI-ABC) is an integrated system for storage, process cost calculations and informative search, designed for the management of numerical and non-numerical databases, mostly applied to companies of services.
The program has been developed this year based on the Access 2000 information tool.
The Activity-Based Costing Database for service companies (SERVI ‑ ABC) allows an unlimited amount of information to be stored, since its structures are designed to receive any information necessary for the decision-making process; the only limitation that the use of the program could present would be the capacity of the computer where the system is installed. Currently the smaller capacities that are manufactured are more than enough to achieve the interrelation of the program with the ABC costing method.
The program is designed with the menu generation technique, so it provides different modules that are shown on the initial screen. The use of the menu allows to properly organize each of the sequences that the client wants based on the information with which they want to work. The menu offers a series of options that can be classified into main ones, these are:
Administrator: It is used for the introduction and modification of the tables, forms, queries, etc. of the system as well as the modifications of the equations with which the system works according to the user's needs.
User: It can be anyone who demands your services. It is used to operate the system, enter the information into the program and extract the result of said information from it.
The system is based on the activity costing method; that starts from the premise that the different processes of a company consume activities and these consume costs. Under this condition, the costs of each activity are more accurately known, which allows evaluating extremely important decisions.
Precisamente la necesidad del programa SERVI-ABC, se resume en: tomar decisiones en el momento oportuno y de la forma más correcta posible sobre aquellas actividades que afectan al producto, así como; la eliminación o potencialización de las actividades que pueden o no agregar valor al producto y a la organización, comercialización de los servicios o productos a ofrecer, incorporación de productos alternativos o complementarios, reestructuración de responsabilidades, entre otras, que se consideren importantes medir: diseñar políticas de inversión, continuidad o discontinuidad de la empresa, seguir fabricando y/o pasar a comercializar, etc., para que la empresa sea más competente en un entorno cambiante y dinámico dentro de una revolución en las empresas dedicada a la prestación de los servicios.
The process of changes that surrounds society and companies have multiple aspects, including: 1) globalization of the world economy; 2) competition; 3) new designs and products with short life cycles and, 4) profound modifications in the operational and management techniques of the companies.
The prototype is a basic experimental model of a product, with analogous functional characteristics that allow correcting certain functions in a similar way to the demands for the final product.
The prototype technique achieves a highly dynamic design that allows the detection of dissatisfactions during the development of the program and not in the testing stage, which makes it possible to solve any error from the first phase of the work, minimizing the costs of any possible failure. in a computer system, the product of the information that is entered and processed. The final objective of the prototype is to have an effective tool for decision-making and maximum exploitation of the program with higher yields than experiments carried out previously in other research works.
At this stage, teamwork (user and designer) is very important for the development of an information system, since the lack of integration of these implies greater difficulties and costs in the following stages, which can cause the failure of the information system. system.
Quality is an element to take into account when making the software both from a technical point of view and from a communication point of view with users.
With the SERVI-ABC Program, those interested will be able to obtain all the desired information in a short time, and can produce searches from different points, connected to a computer network, obtaining the desired information.
Importance of the Database Program (SERVI-ABC) for Management Accounting.
Management accounting aims to provide relevant information, historical or provisional, monetary or non-monetary, segmented or global, on the internal circulation of the company for decision-making. Inasmuch as this cannot be seen in a separate or isolated way from external or financial accounting whose main objectives are to obtain historical information on the company's relations with the outside world.
In modern society the useful life of products has generally decreased considerably, in contrast to the idea that quality should provide a longer life for the goods offered to society.
The individual in the organization has had few opportunities for reflection, since he is forced to spend practically all his time in understanding the gigantic volume of information that he must process in the shortest possible time and which he faces in its most diverse activities inside and outside the entity. What treatment have the costs received in their historical evolution? And what relationship does it have with the information system for decision-making within the organization?
Historical Evolution of Management Accounting.
Cost accounting or management accounting is part of a first stage - the early years of the 15th century to the third quarter of the 19th century - characterized by the accounting record of industrial activity within bookkeeping (Blanco Dopico, 1994), and a later one in which the records are made more flexible to improve the usefulness of the information for decision-making. Focusing on this second stage, Anthony (1989, p.1) and Hopper (1994, p.1), agreed in pointing out that the practices currently associated with management accounting, had appeared in the 19th century during the Industrial Revolution. However, it has subsequently been shown that these practices were already used at least since the 16th century (Donoso, 1997; Carmona and others, 1998; Quattrone, 1998; among others).
Other authors (Hopwood, 1980, p.227) staged the role of management accounting from two different conceptions:
- Answer Machine: it considers that management accounting is made up of a series of a posteriori control mechanisms, and associates a supposedly optimal solution to each problem in a quasi-automatic way. This conception was out of date as the environment changed radically due to increased competition and technological innovation, increasing uncertainty to a greater extent. Learning Machine: precisely the uncertainty gave rise to this conception, which tries to anticipate the problems that cause management, changes in the environment and in the organization itself; which is the first step to current management accounting.
Currently there are other factors that have significantly influenced the development of management accounting and the necessary link between it and technological innovation. The internationalization of markets and strong competition are no longer the main elements in the evolution that is perceived, now occupying that space: a) organizational culture; b) knowledge management; c) high uncertainty; d) size of the organization and, e) information technology.
New management systems are imposed in management accounting: Direction Based on Activities, Budgeting Based on Activities; Activity Based Costs; Balanced Scorecard; Quality Control and Management and, Just in Time. It is also appreciated that management accounting not only analyzes only quantitative indicators in decision-making, since now qualitative indicators have been incorporated into management, thus improving the information processed by the organization
Activity Based Costing as a tool for the decision-making process.
The cost of a product, customer, order or any other object of interest is the economic value of all the resources consumed.
The use of conventional systems was due to the following conditions: 1) low relative importance of indirect costs; 2) excessive use of labor with a relatively significant impact on the total cost; 3) Low level of use of technology, automation and technical capital; 4) modifications in production processes and products; 5) limited use of cost information against the competition; 6) inefficient management levels and, 7) little diversification and specialization of the organizational structure.
According to R. Cooper and Robert S. Kaplan (1995), the activities carried out in the company are those that consume the resources and the ones that originate the costs, not the products, since these only demand the activities necessary for manufacturing. Therefore, products lose prominence as the only cost objective, that is, the activity-based costing system (ABC) emerges as a comprehensive management system and not as a system whose primary objective is to calculate the cost of the product.
To work with the ABC method, it is necessary to know its philosophy well, in order to be sure that the steps that are followed are correct for its subsequent application.
The ABC system must be implemented when: a) indirect costs have a high percentage of the total costs of the organization; b) the company is subject to strong price pressures in the market and they want to know perfectly the composition of the cost of the products; c) when the production area carries out the production of several products equitably and for different purposes, and it is very difficult to know or delimit the proportional part of indirect expenses that correspond to each of the products and, d) companies have with high levels of structural costs and subject to major strategic-organizational changes.
To design the program it was necessary: 1) analysis and definition of activities; 2) determination of the costs of the activities; 3) definition of the cost drivers of the activities; 4) determination of the cost of the different cost objects (output).
At the same time, some tools and indicators are integrated into the proposed software with the perspective of carrying out a comprehensive analysis of the company's management and financial economic situation in the company, these are: a) equilibrium point; b) inventory rotation; c) average inventory value ; d) debt reasons; e) liability-capital ratio; f) liquidity index and, g) solvency index, h)
- Database design of the SERVI-ABC program.
The process of designing a database is not deterministic; there is no algorithm to obtain the optimal design of the databases, nor to determine if a design is efficient or not. However, some checks can be applied to detect possible design flaws, such as determining whether the contents of a relationship can be obtained from other database relationships; if possible, then there is redundancy of information contained in said relationship. Another check could be to examine if all possible connections between attributes are present in the databases, otherwise it would be an incomplete or incorrect design.
A good database design must be based not only on the overall structure of the data and relationships, but also on the volume of the different attributes involved in the database; for example, it is necessary to take into account the possible range of values of numeric fields or the length that a field of type character can reach. These considerations will guarantee the proper functioning of the system and will avoid possible errors at runtime.
Table Design
Taking as a reference the ideas of the conception of the system to satisfy the expectations of the clients, it proceeded to design the system in the following way.
The design of the SERVI-ABC system tables is divided into two fundamental parts, which can be classified into main and auxiliary.
Main are the databases that carry the fundamental information, such as:
Companies: a) company code; b) company name; c) address and, d) e-mail
Processes: a) process code; b) company code and c) name of the process.
Activities: a) c ode activity; b) process code; c) name of the activity; d) inducer code; e) amount of inducer; f) direct material; g) direct labor and h) activity center code.
Indirect Manufacturing Costs: a) company code; b) name of the indirect manufacturing cost; c) inducer code and, d) inducer quantity.
Inductors: a) inductor code; b) type of inductor and, c) quantity of inductor.
In turn, the software needs all the information available so that one of its outputs is the balance sheet and the income statement.
Balance sheet data: a) company code; b) current assets; c) current liabilities; d) inventories ($); e) total liabilities; f) total assets; g) long-term liabilities; h) Stockholders' equity; i) cost of sales; j) average inventory.
Break-even point: a) break-even point code; b) equilibrium point units; c) process code; d) fixed cost; e) Unit variable cost; f) sale price and g) proportion of the mix by product.
Auxiliary Bases are those created to relate and supply other information to the main databases, although it can be added that in a database all the tables are important since they intervene in it through the relationships that exist between them and the main ones, these They are:
- Activity Centers. Balance Point for total Fixed Cost.
For the SERVI-ABC Administrator
The administrator as well as the user can make inputs and outputs of the information that he has provided, although it is not his main function, since working on the database (SERVI-ABC) he will be able, in addition to the above, he will be the only one capable of making internal changes to the database programming, that is, changing tables, forms, queries, reports, adding / removing any part of it or any other element found within SERVI-ABC.
For the user of SERVI-ABC.
Entry System:
Given the way in which this tool has been made, the user can enter the data, not only is the interaction between the user and the information stored in the fields of the SERVI-ABC tables limited, but it can also be manually updated the records and get the answers he wants from them.
Departures System:
The user will have the possibility of finding a response to the data entered, totally or partially as desired, once they have updated the records with their information, the system will be in charge of offering them in an organized way in the form of a preview ready to print if It is your wish and in case of any disagreement you can repeat the entry process and verify if you have any questions, the exit reports that the program gives are the following:
Of the companies: I
Information directly related to the company: 1) name, address, telephone number, e-mail; 2) processes that belong to each company and, 3) process costs.
Processes: a) e ompany to which it belongs; b) activities it owns; c) cost elements broken down by activity; d) total cost; e) Indirect manufacturing cost already distributed by activity; f) inducer of each participating activity and g) amount of inducer that each activity consumed at indirect cost.
From the point of equilibrium:
- It offers the following by processes and companies: a) Provides the information on the breakeven point in units and in currency of a product or in a multiproduct situation.
Financial ratios specified by companies: 1) solvency ratio; 2) acid test index; 3) debt ratio; 4) capital liability ratio; 5) inventory turnover and 6) average inventory term.
Database system life cycle:
Project planning : This stage involves planning how the life cycle stages can be carried out in the most efficient way.
- The work to be done The resources to do it
To support this stage, a corporate data model will be needed where the main entities of the company and their relationships are shown, and the main functional areas are identified. Typically, this data model is represented by an entity-relationship diagram. This model also has to show what data the different functional areas of the company share.
Database planning also includes developing standards that specify how to collect the data, how to specify its format, what documentation will be required, and how the design and implementation will be carried out. Standards can be time-consuming to develop and maintain, but if they are well designed, they are a foundation for IT staff in training and for measuring quality, as well as ensuring that work conforms to standards regardless of skills. and the designer's expertise. For example, you can establish rules on how to name your data, which will avoid redundancies and inconsistencies. All legal aspects of the data and those established by the company must be documented, such as, for example,what data should be treated confidentially.
Among the means of data collection are the same characteristics of each company since, since the SERVI-ABC Program is a prototype, it does not respond to a specific company, but is generalized so that in subsequent investigations it can be applied directly to any entity. Through the workers of said company, the needs they have, also through the primary documents that are in charge of formatting each type of information that the system needs, in addition, the opinions of the user who will use the program are taken into account.
System definition
At this stage, the scope and limits of the database application are specified, as well as with which other systems it interacts. It is also necessary to determine who are the users and the areas of application.
The SERVI-ABC system covers the calculation of costs by activities and in turn linked to the process that each of them belongs to, it also relates the cost-volume-activity elements through the calculation of the equilibrium point for a product and for multiproduct, also use some important financial ratios.
Collection and analysis of requirements.
In this stage, the requirements of users and application areas are collected and analyzed. This information can be collected in several ways: a) interviewing company personnel, mainly those who are users of it; b) observing the operation of the company; c) examining documents, especially those used to collect or display information; c) using the experience gained in the design of similar systems and, d) using the primary documents that the company can supply to the system designer.
The information collected should include the main application areas and user groups, the documentation used or generated by these application areas or user groups, the transactions required by each application area or user group, and a prioritized list of requirements. of each application area or user group.
This stage results in a set of documents with the user requirements specifications, where the operations carried out in the company are described from different points of view.
The information collected should be structured using requirements specification techniques, such as structured design and analysis techniques and data flow diagrams. Also CASE (Computer-Aided Software Engineering) tools can provide automated assistance to ensure that the requirements are complete and consistent.
Design of the topic base
This stage consists of three phases: conceptual design, logical design and physical design of the database.
The first phase consists of the production of a conceptual scheme, which is independent of all physical considerations. This model is then refined into a logical schema, eliminating constructs that cannot be represented in the chosen database model. In the third phase, the logical schema is translated into a physical schema for the chosen database management system. The physical design phase considers the storage structures and access methods necessary to provide efficient access to the secondary in-memory database.
The objectives of the database design are: 1) to represent the data required by the main application areas and user groups, and to represent the relationships between said data; 2) provide a data model that supports the transactions to be performed on the data and, 3) specify a schema that achieves the features required for the system.
There are three strategies to follow to carry out the design: 1) descending and ascending; 2) from the inside out and, 3) the mixed strategy. The first strategy starts with all the attributes and groups them into entities and relationships. It is appropriate when the database is simple, with few attributes. It is more appropriate when it comes to complex databases. It begins with a schema with high-level entities, which are derived to obtain low-level entities, attributes, and relationships.
The inside-out strategy is similar to the bottom-up strategy, but differs in that it starts from the main concepts and the scheme is extended to also consider other concepts, associated with those that have been identified in the first place. Finally, the mixed strategy uses both strategies with a divide and rule scheme. An initial high-level schematic is obtained, it is divided into parts, and from each part a subschema is obtained. These subschemas are then integrated to obtain the final model.
Selection of the database management system
If you do not have a database management system, or the one that exists is obsolete, you should choose one that is suitable for the information system. This choice must be made at any time prior to logical design. In the case of the SERVI-ABC Program, the management system chosen was Microsoft Access 2000.
Software application design : At this stage, the application programs that will use and process the database are designed. This stage and the design of the database are parallel. In most cases, the application design cannot be finalized until the database design is complete. On the other hand, the database exists to support the applications, so there will be feedback from the design of the applications to the design of the database.
At this stage you have to make sure that all the functionality specified in the user requirements is in the application design. There will be some programs that use and process the data from the database.
In addition, the user interfaces will have to be designed, a very important aspect that is often ignored. The system should be easy to learn, easy to use, straightforward, and willing to correct user errors. If the interface does not have these characteristics, the system will give problems, without a doubt.
Software Prototype : This stage, which is optional, is to build prototypes of the application that allow designers and users to test the system. A prototype is a working model of the system applications. The prototype does not have all the functionality of the final system, but it is sufficient for users to be able to use the system and identify which aspects are good and which are not adequate, as well as being able to suggest improvements or the inclusion of new elements. This process lets those who design and implement the system know if they have correctly interpreted user requirements. This stage is essential when the system to be implemented has a high cost, high risk or uses new technologies.
Software Implementation : In this stage the definitions of the database are created at a conceptual, external and internal level, as well as the application programs. The implementation of the database is carried out through the sentences of the data definition language of the chosen management system. These sentences are in charge of creating the database schema, the files where the data will be stored and the user views.
Application programs are implemented using third or fourth generation languages. Parts of these applications are transactions on the database, which are entered through the data management language of the managing system. At this stage, menus, data entry forms and data visualization reports are also included. For this, the management system can have fourth-generation languages that allow rapid application development using non-procedural query languages, report generators, form generators, graphics generators and application generators. All security and integrity controls are also inherent to this stage.Some of these controls can be applied directly, and others may have to be implemented through manager system utilities or through application programs.
Program Testing : In this stage the system is tested and validated with the requirements specified by the users. For this, a battery of tests with real data must be designed, which must be carried out in a methodical and rigorous way. It is important to realize that the testing phase does not serve to demonstrate that there are no faults, it serves to find them. If the testing phase is successful, you will discover errors in the application programs and in the database structure. In addition, it will demonstrate that the programs work as specified in the requirements and that the desired benefits can be obtained without difficulty. Finally, in the tests it will be possible to measure the reliability and quality of the software developed.
Program Maintenance : Once the system is fully implemented and tested, it goes live. The system is now in the maintenance phase in which the following tasks are carried out: 1) monitoring of system performance. If performance falls below a certain level, it may be necessary to reorganize the database; 2) maintenance and updating of the system. When necessary, new requirements that arise will be incorporated into the system, again following the stages of the life cycle that have just been presented.
Once the design is finished, the methodology for its execution is presented below.
3. Methodology proposal for the SERVI-ABC program.
Data entry
The database program based on costing by activities (SERVI-ABC) has different databases that facilitate the rapid calculation and apportionment of indirect manufacturing costs. For this, it has a menu system that streamlines and manages the process of calculating process costs for users.
Main menu:
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This menu serves as a reference to get to the different forms that have the function as their names indicate in the buttons:
Data entry: This button directs the action of the system to a list that will serve the user to enter their data in the system, this list is:
- Companies: As its name indicates, through it it will be possible to update the records of the company name, address, telephone and e-mail fields, as shown in figure 2.
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- Inductors: This resource updates the types of inductors and their respective unit costs as shown in Figure 3.
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- Processes: This is one of the most important forms since it enters the data corresponding to the company to which they belong, the name of the process, its inducer, amount of inducer and very important data when calculating the total costs of the activities and the processes themselves, it also indicates to the program which activity center each activity belongs to. Note that this small window has a button in the lower right part with the name of, this refers to the form shown in figure 3, it is made available there since it may be possible that some possible record does not appear in the list of inducers enter the Processes form (See figure 4).
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- Indirect Manufacturing Costs: This link leads to perhaps the most important records in the database, just to mention that through this the name fields of the indirect manufacturing cost, the inductor in which it is handled and the total costs are made. indirect than of that type that was consumed at the level of each company (See figure 5).
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- Balance points: This form records the data related to Cost-Volume-Profit, that is, it determines the balance point in the two aspects that were analyzed in the program (for 1 or more processes) and enters the following data: cost fixed, variable unit cost, sale price, mixing ratio and total fixed cost, the latter two for the calculation in a multiproduct situation, note that in the lower central part there is a record, which will only appear when it is declared
that more than one process will be analyzed, this results in the fixed cost records not being necessary to fill them (See Figure 6).
- Balance data: This window allows the user to enter and at the same time calculate the indices that were decided to include, note that when hovering the pointer over any of the indices it will be seen as a comment explaining some questions about the reason (See figure 7).
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Information output.
In the main menu a button with the name of Reports is enabled, which leads to another list, but this time related to reports with the different responses related to the previously updated data. In this sense, the list provides information related to:
- Activities by processes: This document relates the data of the processes name of the process, activities that are within that process with their respective cost elements broken down and respectively calculated including the indirect manufacturing cost already assigned, also includes the inducer of the different activities as well as the amount of inducer that participated in the apportionment of the indirect manufacturing costs (See figure 8)
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- Processes by companies: This form allows each company to view its processes and their respective costs, emphasizing the processes with the highest and lowest total cost, allowing the user to print the document if desired.
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- Companies: This last report refers to the data of the companies, that is, their name, address, telephone number, and email address.
Once the data collection process is completed, it can be noted that the SERVI-ABC program offers users preview and printed information.
The above arguments allow us to arrive at partial conclusions that will serve as a starting point for future improvements that are desired for the SERVI-ABC Program.
Conclusions
After designing this work and verifying the operation of the SERVI-ABC Program, the following conclusions can be reached:
- The program was achieved in Microsoft Access 2000.The SERVI-ABC program can assimilate a large volume of information and be registered in its databases for further processing.The SERVI-ABC program is capable of quickly processing the entries of data; At the same time, it allows obtaining information in an efficient and timely manner for business management based on the ABC method. It allows the calculation of the cost of products by groupings of homogeneous activities and the cost of the process by categories of unit, product and company level. It makes it easy to obtain information such as a report in print and preview. It was shown that the fundamental tools in a computer such as the Microsoft Office family are very useful when it comes to computerizing some method or mechanism, used almost always for accounting matters.
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Year 7, n ° 27, March 1998. 237-250 Pages Gillespie, Cecil. Standard costs and marginal accounting. Revolutionary Edition. Cuban Book Institute. Yes, yes, sn. 155-198 Pages Jarazo Sanjurjo, Antonio, Costs in a service company. Inwebmail2.com/tracker .Kaplan S, Robert; Cooper, Robin. The design of cost management system: text cases and readings. 3rd edition. Prentice-Hall, Inc., 1991. Kaplan S, Robert.; and others. Activity management: beyond cost. Management Accounting; Reference n ° F4TO3. 36-40 pp. Lawson, Raef A. Beyond ABC: process-based costs. Cost and Management Magazine. Buenos Aires, Argentina. Year 5, n ° 18, December 1995, 124-142 Pages Lorino, Philippe. The control of strategic management, management by activities. 1st Edition. Barcelona, Spain. Marcombo, SA.. Year 1993. 35-86 Pages MacArthur, JB. From activity-based costing to trhouhput accounting. Cost and Management Magazine. Buenos Aires, Argentina. Year 6, n ° 22, December 1996. 103-112 Pages Mallo, Rodríguez, Carlos. Analytical accounting, costs, returns, prices and results. 4th edition.Madrid Spain. Accounting and Auditing Institute, October 1979. 337-384 Pages Mallo, Rodríguez, Carlos. Cost and management accounting (part I)./ Carlos Mallo. sI, sn, sa /.Mocciaro, Osvaldo A.. Strategic and dynamic cost management. Value chain and strategic alliance. Cost and Management Magazine. Buenos Aires, Argentina. Year 7, n ° 26, December 1997. 162-181 Pages Pérez Barral, O. Proposal of Management Tools for service companies. GET Varadero case. Master's Thesis in Business Administration. Matanzas University “Camilo Cienfuegos” Polimeni, Ralph. Cost accounting. 2nd Edition. Volume II. / sl, sn, sa /. 51-187 pp. Taliani Castelló, Enma. The activity cost system is imposed. Ediciones Deusto, Bilbao, Spain; Reference n ° F4002. 26-30 pp.Accounting and Auditing Institute, October 1979. 337-384 Pages Mallo, Rodríguez, Carlos. Cost and management accounting (part I)./ Carlos Mallo. sI, sn, sa /.Mocciaro, Osvaldo A.. Strategic and dynamic cost management. Value chain and strategic alliance. Cost and Management Magazine. Buenos Aires, Argentina. Year 7, n ° 26, December 1997. 162-181 Pages Pérez Barral, O. Proposal of Management Tools for service companies. GET Varadero case. Master's Thesis in Business Administration. Matanzas University “Camilo Cienfuegos” Polimeni, Ralph. Cost accounting. 2nd Edition. Volume II. / sl, sn, sa /. 51-187 pp. Taliani Castelló, Enma. The activity cost system is imposed. Ediciones Deusto, Bilbao, Spain; Reference n ° F4002. 26-30 pp.Accounting and Auditing Institute, October 1979. 337-384 Pages Mallo, Rodríguez, Carlos. Cost and management accounting (part I)./ Carlos Mallo. sI, sn, sa /.Mocciaro, Osvaldo A.. Strategic and dynamic cost management. Value chain and strategic alliance. Cost and Management Magazine. Buenos Aires, Argentina. Year 7, n ° 26, December 1997. 162-181 Pages Pérez Barral, O. Proposal of Management Tools for service companies. GET Varadero case. Master's Thesis in Business Administration. Matanzas University “Camilo Cienfuegos” Polimeni, Ralph. Cost accounting. 2nd Edition. Volume II. / sl, sn, sa /. 51-187 pp. Taliani Castelló, Enma. The activity cost system is imposed. Ediciones Deusto, Bilbao, Spain; Reference n ° F4002. 26-30 pp.Rodriguez, Carlos. Cost and management accounting (part I)./ Carlos Mallo. sI, sn, sa /.Mocciaro, Osvaldo A.. Strategic and dynamic cost management. Value chain and strategic alliance. Cost and Management Magazine. Buenos Aires, Argentina. Year 7, n ° 26, December 1997. 162-181 Pages Pérez Barral, O. Proposal of Management Tools for service companies. GET Varadero case. Master's Thesis in Business Administration. Matanzas University “Camilo Cienfuegos” Polimeni, Ralph. Cost accounting. 2nd Edition. Volume II. / sl, sn, sa /. 51-187 pp. Taliani Castelló, Enma. The activity cost system is imposed. Ediciones Deusto, Bilbao, Spain; Reference n ° F4002. 26-30 pp.Rodriguez, Carlos. Cost and management accounting (part I)./ Carlos Mallo. sI, sn, sa /.Mocciaro, Osvaldo A.. Strategic and dynamic cost management. Value chain and strategic alliance. Cost and Management Magazine. Buenos Aires, Argentina. Year 7, n ° 26, December 1997. 162-181 Pages Pérez Barral, O. Proposal of Management Tools for service companies. GET Varadero case. Master's Thesis in Business Administration. Matanzas University “Camilo Cienfuegos” Polimeni, Ralph. Cost accounting. 2nd Edition. Volume II. / sl, sn, sa /. 51-187 pp. Taliani Castelló, Enma. The activity cost system is imposed. Ediciones Deusto, Bilbao, Spain; Reference n ° F4002. 26-30 pp.Strategic and dynamic cost management. Value chain and strategic alliance. Cost and Management Magazine. Buenos Aires, Argentina. Year 7, n ° 26, December 1997. 162-181 Pages Pérez Barral, O. Proposal of Management Tools for service companies. GET Varadero case. Master's Thesis in Business Administration. Matanzas University “Camilo Cienfuegos” Polimeni, Ralph. Cost accounting. 2nd Edition. Volume II. / sl, sn, sa /. 51-187 pp. Taliani Castelló, Enma. The activity cost system is imposed. Ediciones Deusto, Bilbao, Spain; Reference n ° F4002. 26-30 pp.Strategic and dynamic cost management. Value chain and strategic alliance. Cost and Management Magazine. Buenos Aires, Argentina. Year 7, n ° 26, December 1997. 162-181 Pages Pérez Barral, O. Proposal of Management Tools for service companies. GET Varadero case. Master's Thesis in Business Administration. Matanzas University “Camilo Cienfuegos” Polimeni, Ralph. Cost accounting. 2nd Edition. Volume II. / sl, sn, sa /. 51-187 pp. Taliani Castelló, Enma. The activity cost system is imposed. Ediciones Deusto, Bilbao, Spain; Reference n ° F4002. 26-30 pp.Master's Thesis in Business Administration. Matanzas University “Camilo Cienfuegos” Polimeni, Ralph. Cost accounting. 2nd Edition. Volume II. / sl, sn, sa /. 51-187 pp. Taliani Castelló, Enma. The activity cost system is imposed. Ediciones Deusto, Bilbao, Spain; Reference n ° F4002. 26-30 pp.Master's Thesis in Business Administration. Matanzas University “Camilo Cienfuegos” Polimeni, Ralph. Cost accounting. 2nd Edition. Volume II. / sl, sn, sa /. 51-187 pp. Taliani Castelló, Enma. The activity cost system is imposed. Ediciones Deusto, Bilbao, Spain; Reference n ° F4002. 26-30 pp.
Taken from Pérez Barral, O. “Proposal of Management Tools for service companies. GET Varadero case. Thesis in Option to the scientific degree of Master in Business Administration. University of Matanzas, 2003.
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