Resumen

CEVALLOS BRAVO, Marco Vinicio. Efectividad Del Sistema De Gestión Del Costo Como Un Óptimo Empresarial. Cienc. adm. [online]. 2021, n.17, pp.14-22. ISSN 0009-6784.  http://dx.doi.org/https://doi.org/10.24215/23143738e071.

This research aims to demonstrate the effectiveness of the cost management system as a business improvement. The Scopus academic research platform and its tools were used to obtain the purpose expressed in this document. The main results indicate that the Accounting Management System (AMS) is a powerful tool to support strategic and operational decisions, as required for the strategies implementation. The research structure analyzed the theoretical proposition that the AMS effectiveness depends on the extent to which the scope of the use of the AMS is complementary to the use of strategic systems by a company.

Palabras clave : cost; efficiency; company and system; management; optimal.

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