Integración de la contabilidad de gestión al direccionamiento estratégico en la Pyme
Fecha
2021-11-16Registro en:
Herrera Rodríguez, C.M., Vanegas Rodríguez, L.M. y Martínez Aristizabal, E.J. (2021). Integración de la contabilidad de gestión al direccionamiento estratégico en la Pyme. [Tesis de Maestría]. Universidad Santo Tomás. Bucaramanga, Colombia
Autor
Rodríguez Herrera, Claudia Mireya
Martínez Aristizábal, Edgar Julián
Vanegas Rodríguez, Lina María
Institución
Resumen
The document brings together the research results on the subject of management accounting and strategic management, in order to set guidelines for it to be incorporated into SMEs, based on a rigorous documentary review with the identification and compilation of information from registered documents. in scientific databases. In particular, a bibliometric analysis was incorporated, using the Web of Science database, highlighting the trends in accounting for management and strategic direction. In the development of the research, the integration of traditional management accounting based on cost systems was achieved, basically in Activity-Based Costs (ABC), social accounting and environmental accounting, which allowed to establish elements in general lines so that be incorporated as part of the strategic direction in SMEs.