Microenterprise Development Review: Volume 7 : No. 2 : December, 2004
The first article of this issue of Microenterprise Development Review discusses activity based costing (ABC) systems. Activity-based costing (ABC) inserts an additional, intermediate step in the traditional costing process by first assigning the costs (direct and indirect) to various activities, which are then allocated to the individual products and branches. The author argues that when properly designed, an ABC system can highlight a wide range of issues within a microfinance institution. The second article explores the alternative ways small and medium sized enterprises finance themselves in Latin America. This article includes case studies from across the region as well as recommendations.
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| Format: | biblioteca |
| Language: | English |
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Inter-American Development Bank
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| Subjects: | Production and Business Cycle, Microbusiness, Financial Service, Agricultural Production, Activity-based costing (ABC), agro-food chains, microfinance, microenterprise, Microenterprise Development Review;microfinanzas, costeo basado en actividades, abc, cadenas agro-alimentarias, microproveedores, |
| Online Access: | http://dx.doi.org/10.18235/0008380 https://publications.iadb.org/en/microenterprise-development-review-volume-7-no-2-december-2004 |
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