{"id":12148,"date":"2015-03-16T16:36:31","date_gmt":"2015-03-16T13:06:31","guid":{"rendered":"http:\/\/www.irantahgig.ir\/?p=12148"},"modified":"2015-04-20T10:23:10","modified_gmt":"2015-04-20T06:53:10","slug":"%d8%a2%db%8c%d8%a7-%d9%81%d8%b9%d8%a7%d9%84%db%8c%d8%aa-%d9%87%d8%a7%db%8c-%d9%85%d8%a8%d8%aa%d9%86%db%8c-%d8%a8%d8%b1-%d8%b3%db%8c%d8%b3%d8%aa%d9%85-%d9%82%db%8c%d9%85%d8%aa-%da%af%d8%b0%d8%a7%d8%b1","status":"publish","type":"post","link":"http:\/\/www.irantahgig.ir\/?p=12148","title":{"rendered":"\u0622\u06cc\u0627 \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0633\u06cc\u0633\u062a\u0645 \u0642\u06cc\u0645\u062a \u06af\u0630\u0627\u0631\u06cc\u060c \u0627\u0628\u0632\u0627\u0631\u06cc \u0645\u0646\u0627\u0633\u0628 \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a \u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u0645\u06cc \u0628\u0627\u0634\u0646\u062f\u061f \u0645\u0648\u0631\u062f \u0645\u0637\u0627\u0644\u0639\u0647\u060c \u0645\u06a9\u0632\u06cc\u06a9"},"content":{"rendered":"

Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico<\/span><\/p>\n

\u062a\u0627\u0631\u06cc\u062e:<\/strong> \u06f2\u06f0\u06f1\u06f4<\/span><\/p>\n

\u067e\u0627\u06cc\u06af\u0627\u0647: <\/strong>\u0627\u0644\u0632\u0648\u06cc\u0631<\/span><\/p>\n

\u0644\u06cc\u0646\u06a9 \u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647<\/span><\/a><\/p>\n

\"OK\"<\/p>\n

\t

\n\n\t\t\n\t\t
\n\t\t\t200,000 \u0631\u06cc\u0627\u0644 – \u067e\u0631\u062f\u0627\u062e\u062a \u0648 \u062f\u0627\u0646\u0644\u0648\u062f \u0645\u0642\u0627\u0644\u0647 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u062a\u0631\u062c\u0645\u0647<\/span> <\/span><\/a>\u0646\u0647\u0627\u06cc\u06cc \u06a9\u0631\u062f\u0646 \u062e\u0631\u06cc\u062f<\/a>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/svg>\n\t\t\t\t\t\t\u0645\u0648\u0631\u062f \u0628\u0647 \u0633\u0628\u062f \u062e\u0631\u06cc\u062f \u0627\u0636\u0627\u0641\u0647 \u0634\u062f\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t

<\/span><\/p>\n

\u0646\u0627\u0645 \u0645\u062c\u0644\u0647:\u00a0<\/strong>Estudios Gerenciales<\/span><\/span><\/p>\n

\u0642\u06cc\u0645\u062a:<\/strong> \u06f2\u06f0\u06f0,\u06f0\u06f0\u06f0 \u0631\u06cc\u0627\u0644<\/span><\/p>\n

\u062a\u0639\u062f\u0627\u062f \u0635\u0641\u062d\u0627\u062a \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc:<\/strong> \u06f1\u06f3<\/span><\/p>\n

\u062a\u0639\u062f\u0627\u062f \u0635\u0641\u062d\u0627\u062a \u0641\u0627\u0631\u0633\u06cc:<\/strong> \u06f2\u06f8<\/span><\/p>\n

\u06a9\u062f:<\/strong> <\/strong>\u06f2\u06f0\u06f0\u06f7\u06f8<\/span><\/p>\n

\u0686\u06a9\u06cc\u062f\u0647 \u0641\u0627\u0631\u0633\u06cc<\/span><\/h3>\n

\u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 (SME \u0647\u0627) \u0628\u0627 \u0686\u0627\u0644\u0634\u200c\u0647\u0627\u06cc \u062c\u062f\u06cc \u062f\u0631 \u0645\u0648\u0631\u062f \u0631\u0642\u0627\u0628\u062a \u0645\u0648\u0627\u062c\u0647 \u0647\u0633\u062a\u0646\u062f\u060c \u0622\u0646\u200c\u0647\u0627 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062a\u0648\u0633\u0639\u0647 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u200c\u0647\u0627\u06cc\u06cc \u062f\u0627\u0631\u0646\u062f \u06a9\u0647 \u0622\u0646\u200c\u0647\u0627 \u0631\u0627 \u0642\u0627\u062f\u0631 \u0628\u0647 \u06a9\u0646\u062a\u0631\u0644 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc\u0634\u0627\u0646 \u06a9\u0646\u062f. \u0647\u062f\u0641\u200c\u0647\u0627\u06cc \u0627\u06cc\u0646 \u06a9\u0627\u0631 \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0648 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062a\u0627\u062b\u06cc\u0631\u060c \u0646\u0641\u0648\u0630 \u0648 \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 (ABC) \u0645\u06cc\u200c\u0628\u0627\u0634\u062f. \u0627\u06cc\u0646 \u067e\u0698\u0648\u0647\u0634 \u06cc\u06a9 \u0645\u0637\u0627\u0644\u0639\u0647 \u062a\u0648\u0635\u06cc\u0641\u06cc \u0627\u0632 \u0646\u0648\u0639 \u06a9\u0645\u06cc\u060c \u0628\u0627 \u06cc\u06a9 \u0646\u0645\u0648\u0646\u0647 \u06f1\u06f8\u06f0 \u062a\u0627\u06cc\u06cc \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u0645\u06cc\u200c\u0628\u0627\u0634\u062f. \u0646\u062a\u0627\u06cc\u062c \u0646\u0634\u0627\u0646\u200c\u062f\u0647\u0646\u062f\u0647 \u0646\u0641\u0648\u0630 \u06a9\u0645 ABC \u062f\u0631 SME \u0647\u0627 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0633\u06cc\u0633\u062a\u0645\u200c\u0647\u0627\u06cc \u0633\u0646\u062a\u06cc\u060c \u0628\u0647 \u062f\u0644\u06cc\u0644 \u0639\u062f\u0645 \u0622\u06af\u0627\u0647\u06cc\u060c \u0645\u06cc\u200c\u0628\u0627\u0634\u0646\u062f \u0648 \u0627\u06cc\u0646\u06a9\u0647 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u0646\u062f \u06a9\u0647 \u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc \u0627\u0632 \u0647\u06cc\u0686 \u0633\u06cc\u0633\u062a\u0645 \u0647\u0632\u06cc\u0646\u0647\u200c\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0646\u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u062f\u0631 \u0646\u0647\u0627\u06cc\u062a SME \u0647\u0627 \u0645\u06a9\u0632\u06cc\u06a9\u06cc \u0645\u062a\u0648\u062c\u0647 \u0633\u0627\u0632\u06af\u0627\u0631\u06cc \u0648 \u0633\u0648\u062f\u0645\u0646\u062f\u06cc ABC \u0634\u062f\u0646\u062f\u060c \u0648 \u0627\u06cc\u0646 \u06a9\u0647 \u0645\u0647\u0645\u062a\u0631\u06cc\u0646 \u0648\u0627\u0642\u0639\u06cc\u062a \u062f\u0631\u06a9 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u0645\u0645\u06a9\u0646 \u0627\u0632 \u0631\u0648\u0634 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0628\u0631\u0627\u06cc \u0645\u0642\u0627\u0635\u062f \u0645\u062e\u062a\u0644\u0641 \u0627\u0633\u062a.<\/span><\/p>\n

\u0686\u06a9\u06cc\u062f\u0647 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc<\/span><\/h3>\n

Small and medium-sized firms (SMEs) face serious challenges in order to be competitive, and they need to develop strategies enabling them to control their costs. This work aims to analyze and evaluate the impact, penetration and characteristics of Activity-Based Costs (ABC). This research is of a quantitative type descriptive design, with a sample of 180 SMEs. The results show low penetration of the ABC in SMEs using traditional systems, due to the lack of knowledge, and that there are enterprises that do not use any costing system at all. Finally the Mexican SMEs recognize the compatibility and usefulness of ABC, and that the most important fact is to understand the possible application of different costing methodologies for different purposes<\/span><\/p>\n

\u0645\u0634\u062e\u0635\u0627\u062a \u0627\u0633\u062a\u0646\u0627\u062f\u06cc<\/strong><\/span><\/h3>\n

R\u00edos-Manr\u00edquez, M., Colomina, C. I. M., & Pastor, M. L. R. V. (2014). Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico. Estudios Gerenciales, 30(132), 220-232<\/span><\/p>\n

\u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647<\/span><\/h3>\n

\"10002icon\"<\/a>\u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0645\u0642\u0627\u0644\u0647 \u0622\u06cc\u0627 \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0633\u06cc\u0633\u062a\u0645 \u0642\u06cc\u0645\u062a \u06af\u0630\u0627\u0631\u06cc\u060c \u0627\u0628\u0632\u0627\u0631\u06cc \u0645\u0646\u0627\u0633\u0628 \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a \u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u0645\u06cc \u0628\u0627\u0634\u0646\u062f\u061f \u0645\u0648\u0631\u062f \u0645\u0637\u0627\u0644\u0639\u0647\u060c \u0645\u06a9\u0632\u06cc\u06a9<\/span><\/h1>\n

\u0645\u0642\u0627\u0644\u0647 “\u0622\u06cc\u0627 \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0633\u06cc\u0633\u062a\u0645 \u0642\u06cc\u0645\u062a \u06af\u0630\u0627\u0631\u06cc\u060c \u0627\u0628\u0632\u0627\u0631\u06cc \u0645\u0646\u0627\u0633\u0628 \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a \u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u0645\u06cc \u0628\u0627\u0634\u0646\u062f\u061f \u0645\u0648\u0631\u062f \u0645\u0637\u0627\u0644\u0639\u0647\u060c \u0645\u06a9\u0632\u06cc\u06a9” \u062f\u0631 \u0633\u0627\u0644 \u06f2\u06f0\u06f1\u06f4 \u062f\u0631 \u0645\u062c\u0644\u0647\u00a0Estudios Gerenciales<\/span> \u0686\u0627\u067e \u0634\u062f\u0647 \u0648 \u062f\u0631 \u067e\u0627\u06cc\u06af\u0627\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc \u0627\u0644\u0632\u0648\u06cc\u0631 \u0646\u0645\u0627\u06cc\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647\u00a0\u06a9\u0646\u062a\u0631\u0644 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u062f\u0631\u00a0\u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 (SME \u0647\u0627) \u0648 \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0648 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062a\u0627\u062b\u06cc\u0631\u060c \u0646\u0641\u0648\u0630 \u0648 \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 (ABC) \u0645\u0648\u0631\u062f \u0645\u0637\u0627\u0644\u0639\u0647 \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0627\u0633\u062a. \u0647\u0645\u0686\u0646\u06cc\u0646 \u0628\u0631\u0627\u0633\u0627\u0633 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u067e\u0627\u06cc\u06af\u0627\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc \u06af\u0648\u06af\u0644 \u0627\u0633\u06a9\u0648\u0644\u0627\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u06f1 \u0628\u0627\u0631 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0646\u0627\u062f \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0627\u0633\u062a.<\/span><\/p>\n

\t\n\n\t\t\n\t\t

\n\t\t\t200,000 \u0631\u06cc\u0627\u0644 – \u067e\u0631\u062f\u0627\u062e\u062a \u0648 \u062f\u0627\u0646\u0644\u0648\u062f \u0645\u0642\u0627\u0644\u0647 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u062a\u0631\u062c\u0645\u0647<\/span> <\/span><\/a>\u0646\u0647\u0627\u06cc\u06cc \u06a9\u0631\u062f\u0646 \u062e\u0631\u06cc\u062f<\/a>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/svg>\n\t\t\t\t\t\t\u0645\u0648\u0631\u062f \u0628\u0647 \u0633\u0628\u062f \u062e\u0631\u06cc\u062f \u0627\u0636\u0627\u0641\u0647 \u0634\u062f\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t

Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico \u062a\u0627\u0631\u06cc\u062e: \u06f2\u06f0\u06f1\u06f4 \u067e\u0627\u06cc\u06af\u0627\u0647: \u0627\u0644\u0632\u0648\u06cc\u0631 \u0644\u06cc\u0646\u06a9 \u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[84,127,211,226],"tags":[],"_links":{"self":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts\/12148"}],"collection":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12148"}],"version-history":[{"count":14,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts\/12148\/revisions"}],"predecessor-version":[{"id":12785,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts\/12148\/revisions\/12785"}],"wp:attachment":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12148"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}