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Calidad en la gestión: administración por procesos, costeo por actividades y el cuadro de mando integral

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  • Ugalde Binda, Nadia

Abstract

La competencia mundial ha impulsado a las compañías a evaluar sus procesos internos y tener una claridad absoluta en sus operaciones. La literatura apunta, entre otras cosas, al uso de sistemas de información consolidados y estratégicos junto con la administración por procesos (BPM). Dos de los sistemas de información más conocidos son el costeo ABC (Activity Based Costing) y el cuadro de mando integral (Balance Scored Card). Así, el objetivo de esta investigación teórica es establecer la forma en la cual el ABC, el BSC, y el BPM son complementarios y sintetizar sus contribuciones principales.

Suggested Citation

  • Ugalde Binda, Nadia, 2011. "Calidad en la gestión: administración por procesos, costeo por actividades y el cuadro de mando integral," Revista de Ciencias Económicas, Instituto de Investigaciones en Ciencias Económicas, Universidad de Costa Rica, vol. 29(2), December.
    • Handle: RePEc:rce:rvceco:7030
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    File URL: https://revistas.ucr.ac.cr/index.php/economicas/article/view/7030
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