Resumen

ALVAREZ MORALES, Elsa Leuvany  y  LAZO PLANAS, Leonardo Amet. Activity Based Costing System in Small and Medium Enterprises with Corporate Social Responsibility. Cofin [online]. 2017, vol.11, n.2, pp. 46-56. ISSN 2073-6061.

Several authors consider accounting information systems to be methods that support decision-making in business management, because provide decision-makers with valuable and timely information needed to solve problems arisen from companies' activities due to, essentially, the dynamic and demanding nature of the environment in which both small and medium enterprises perform them. This paper is aimed at demonstrating the importance of using activity-based costing systems in business organizations.

Palabras clave : Management Accounting; Costs; Budgets.

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