Implementation of ABC costing systems based on technological platforms as a tool to improve the decision-making process in credit unions

The implementation of new cost systems is extremely important for organizations, especially when they seek to take advantage of new technologies as a tool to improve processes and become more efficient and effective. This study is aimed at recognizing the implementation of ABC costing systems based on technological platforms as a tool for improving the decision-making process in savings and credit cooperatives. At the methodological level, a non-experimental and field research is presented, in which a Likert-type survey is applied to a group of savings and credit cooperatives located in the city of Barranquilla (Colombia). The analysis of the information provided by the applied instrument allowed to establish that for this type of entities the implementation of an activity-based costing system would mean a constant source of competitive advantages and value generation, because it is fully adjusted to the needs of the organization, allowing it to execute the calculation of the CIF with a higher degree of accuracy as a result of the identification of the activities necessary to execute the processes that generate value for the solidarity organization immersed in the cooperative movement

• Autores: NAVARRO, EVARISTO; Mena, Alberto; Otalora, Enrique; Trejos, Jisell
• Tipo de recurso: Conferencia (Ponencia)
• Fecha de publicación: 2023
• Institución: Corporación Universidad de la Costa
• Repositorio: REDICUC - Repositorio CUC
• Idioma: eng
• OAI Identifier: oai:repositorio.cuc.edu.co:11323/14278
• Acceso en línea: https://hdl.handle.net/11323/14278; https://repositorio.cuc.edu.co/
• Palabra clave: Computer aided instruction; E-learning; Computer vision; Human-Computer Interaction (HCI); Machine learning; User interfaces; Software engineering
• Rights: closedAccess
• License: Atribución-NoComercial-SinDerivadas 4.0 Internacional (CC BY-NC-ND 4.0)