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Del diseño de modelos de costes basados en las actividades a su uso normalizado

From design of activity-based costing systems to their regular use

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Abstract (2. Language): 
Purpose: To understand why many companies that develop activity-based costing (ABC) systems do not use them on a regular basis. Design/methodology/approach: We review the existing literature on the process of ABC implementation, concentrating specifically on the step from the acceptance of an ABC model to its routine use. We identify key factors for successful uptake of ABC systems as a regular management tool and use these factors to interpret the experience of two companies that illustrate, respectively, a success and a failure. Findings: Sixteen factors are identified that positively or negatively influence the actual use of ABC costing systems. These factors can be grouped into six categories: strategic, individual, organizational, technological, operational and external factors. Originality/value: This paper sheds some light on the paradoxical situation that regular usage of ABC systems is not as common as might be expected given their widespread acceptance on a conceptual level.
Abstract (Original Language): 
Objeto: Entender por qué muchas empresas que desarrollan modelos de costes basados en actividades (ABC) no los utilizan de forma regular. Diseño/metodología/enfoque: Revisamos la literatura existente sobre el proceso de implementación de modelos ABC, concentrándonos específicamente en el paso de la aceptación de un modelo ABC a su uso rutinario. Identificamos factores clave para la introducción de los sistemas ABC como herramienta de gestión operativa y los utilizamos para interpretar la experiencia de dos empresas que ilustran, respectivamente, un éxito y un fracaso. Aportaciones y resultados: Se identifican dieciséis factores candidatos a influir positiva o negativamente en la utilización real del modelo. Estos factores se pueden agrupar en seis categorías: factores estratégicos, individuales, organizativos, tecnológicos, operativos y externos. Valor añadido: Este trabajo arroja luz sobre la situación paradójica de que el uso rutinario de los sistemas ABC no es tan común como podría esperarse dada su aceptación generalizada en un nivel conceptual.



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