{"id":"https://openalex.org/W4400539652","doi":"https://doi.org/10.62486/agma202312","title":"Analysis of ABC Cost Systems","display_name":"Analysis of ABC Cost Systems","publication_year":2023,"publication_date":"2023-12-22","ids":{"openalex":"https://openalex.org/W4400539652","doi":"https://doi.org/10.62486/agma202312"},"language":"en","primary_location":{"id":"doi:10.62486/agma202312","doi":"https://doi.org/10.62486/agma202312","is_oa":true,"landing_page_url":"https://doi.org/10.62486/agma202312","pdf_url":"https://managment.ageditor.uy/index.php/managment/article/download/11/285","source":{"id":"https://openalex.org/S4404663911","display_name":"Management","issn_l":"3046-4048","issn":["3046-4048"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management (Montevideo)","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://managment.ageditor.uy/index.php/managment/article/download/11/285","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5103311670","display_name":"Carlos Fernando R\u00edos-Quispe","orcid":"https://orcid.org/0000-0003-2678-5144","observed_orcids":["https://orcid.org/0000-0003-2678-5144"]},"institutions":[{"id":"https://openalex.org/I3130590570","display_name":"Universidad Nacional de San Agustin de Arequipa","ror":"https://ror.org/01e9gfg41","country_code":"PE","type":"education","lineage":["https://openalex.org/I3130590570"]}],"countries":["PE"],"is_corresponding":true,"raw_author_name":"Carlos Fernando R\u00edos-Quispe","raw_affiliation_strings":["Universidad Nacional de San Agust\u00edn de Arequipa. Per\u00fa"],"raw_orcid":"https://orcid.org/0000-0003-2678-5144","affiliations":[{"raw_affiliation_string":"Universidad Nacional de San Agust\u00edn de Arequipa. Per\u00fa","institution_ids":["https://openalex.org/I3130590570"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5103311670"],"corresponding_institution_ids":["https://openalex.org/I3130590570"],"apc_list":null,"apc_paid":null,"fwci":4.3123,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.94256453,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"1","issue":null,"first_page":"12","last_page":"12"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9860000014305115},{"id":"https://openalex.org/keywords/cost-management","display_name":"cost management","score":0.8199999928474426},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.6830000281333923},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.7929999828338623},{"id":"https://openalex.org/keywords/resource-consumption-accounting","display_name":"resource consumption accounting","score":0.9129999876022339},{"id":"https://openalex.org/keywords/time-driven-activity-based-costing","display_name":"time-driven activity-based costing","score":0.9340000152587891},{"id":"https://openalex.org/keywords/production-costs","display_name":"production costs","score":0.703000009059906},{"id":"https://openalex.org/keywords/higher-education","display_name":"higher education","score":0.6949999928474426},{"id":"https://openalex.org/keywords/health-care","display_name":"health care","score":0.6729999780654907},{"id":"https://openalex.org/keywords/operational-efficiency","display_name":"operational efficiency","score":0.9610000252723694}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.9280983209609985},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.8424625992774963},{"id":"https://openalex.org/C83867959","wikidata":"https://www.wikidata.org/wiki/Q371467","display_name":"Scopus","level":3,"score":0.7192708253860474},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5741856098175049},{"id":"https://openalex.org/C2777480716","wikidata":"https://www.wikidata.org/wiki/Q23582796","display_name":"Resource consumption","level":2,"score":0.5166585445404053},{"id":"https://openalex.org/C95821633","wikidata":"https://www.wikidata.org/wiki/Q973302","display_name":"Cost driver","level":2,"score":0.5121655464172363},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.46226584911346436},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.44552671909332275},{"id":"https://openalex.org/C206345919","wikidata":"https://www.wikidata.org/wiki/Q20380951","display_name":"Resource (disambiguation)","level":2,"score":0.41941362619400024},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3630468249320984},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.32367295026779175},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2969655990600586},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2761167883872986},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.25179123878479004},{"id":"https://openalex.org/C2779473830","wikidata":"https://www.wikidata.org/wiki/Q1540899","display_name":"MEDLINE","level":2,"score":0.16374167799949646},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.11783459782600403},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C31258907","wikidata":"https://www.wikidata.org/wiki/Q1301371","display_name":"Computer network","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.62486/agma202312","doi":"https://doi.org/10.62486/agma202312","is_oa":true,"landing_page_url":"https://doi.org/10.62486/agma202312","pdf_url":"https://managment.ageditor.uy/index.php/managment/article/download/11/285","source":{"id":"https://openalex.org/S4404663911","display_name":"Management","issn_l":"3046-4048","issn":["3046-4048"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management (Montevideo)","raw_type":"journal-article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001725448","doi":null,"is_oa":true,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=9870210","pdf_url":"https://dialnet.unirioja.es/descarga/articulo/9870210.pdf","source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3032752892","host_organization_name":"Universidad Internacional de La Rioja","host_organization_lineage":["https://openalex.org/I3032752892"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Management: (Montevideo), ISSN 3046-4048, N\u00ba. 1, 2023 (Ejemplar dedicado a: Management (Montevideo))","raw_type":"text (article)"}],"best_oa_location":{"id":"doi:10.62486/agma202312","doi":"https://doi.org/10.62486/agma202312","is_oa":true,"landing_page_url":"https://doi.org/10.62486/agma202312","pdf_url":"https://managment.ageditor.uy/index.php/managment/article/download/11/285","source":{"id":"https://openalex.org/S4404663911","display_name":"Management","issn_l":"3046-4048","issn":["3046-4048"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management (Montevideo)","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/8","score":0.5099999904632568,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4400539652.pdf","grobid_xml":"https://content.openalex.org/works/W4400539652.grobid-xml"},"referenced_works_count":14,"referenced_works":["https://openalex.org/W2616602553","https://openalex.org/W2761600534","https://openalex.org/W3043685927","https://openalex.org/W3197084091","https://openalex.org/W3208911474","https://openalex.org/W3215032513","https://openalex.org/W4206800931","https://openalex.org/W4281659686","https://openalex.org/W4285494687","https://openalex.org/W4309333470","https://openalex.org/W4313462720","https://openalex.org/W4380627016","https://openalex.org/W4385432145","https://openalex.org/W4386168451"],"related_works":["https://openalex.org/W4417144323","https://openalex.org/W4405021746","https://openalex.org/W4389290886","https://openalex.org/W7220314880","https://openalex.org/W4401405292","https://openalex.org/W7220850724","https://openalex.org/W4386882310","https://openalex.org/W4393352466","https://openalex.org/W3108025739","https://openalex.org/W2905106726"],"abstract_inverted_index":{"This":[0],"article":[1],"examines":[2],"the":[3,6,21,42,63],"implementation":[4],"of":[5,25,41,48,66],"Activity":[7,87],"Based":[8,88],"Costing":[9,89],"(ABC)":[10],"system":[11],"in":[12,46,68,93],"contemporary":[13],"business":[14,119],"environments.":[15],"The":[16,35,60],"objective":[17],"is":[18],"to":[19,115],"analyze":[20],"evolution":[22],"and":[23,33,50,58,72,81,99,109,118],"applications":[24],"ABC,":[26],"highlighting":[27],"its":[28],"impact":[29,65],"on":[30],"decision":[31,111],"making":[32],"profitability.":[34],"methodology":[36],"includes":[37],"a":[38],"comprehensive":[39],"review":[40],"literature":[43],"since":[44],"2021":[45],"Web":[47],"Science":[49],"Scopus,":[51],"using":[52],"keywords":[53],"such":[54,83,95],"as":[55,84,96],"\"activity-based\",":[56],"\"costing\"":[57],"\"profitability\".":[59],"results":[61],"underscore":[62],"positive":[64],"ABC":[67,103],"reducing":[69],"production,":[70],"sales":[71],"marketing":[73],"costs.":[74],"Integration":[75],"with":[76],"Resource":[77],"Consumption":[78],"Accounting":[79],"(RCA)":[80],"approaches":[82],"Time":[85],"Driven":[86],"(TDABC)":[90],"shows":[91],"effectiveness":[92],"sectors":[94],"higher":[97],"education":[98],"healthcare.":[100],"In":[101],"conclusion,":[102],"remains":[104],"crucial":[105],"for":[106],"cost":[107],"management":[108],"informed":[110],"making,":[112],"contributing":[113],"significantly":[114],"operational":[116],"efficiency":[117],"competitiveness":[120]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":11},{"year":2023,"cited_by_count":1}],"updated_date":"2026-10-11T09:32:39.932853","created_date":"2024-07-12T00:00:00"}
