Resumen

JUAREZ LOPEZ, Félix Susana et al. La determinación de costos como herramienta de defensa ante la globalización: El caso de una empresa de servicios agropecuarios en Sinaloa. Región y sociedad [online]. 2006, vol.18, n.37, pp.219-252. ISSN 2448-4849.

Competitiveness forces companies to find strategies that allow them to survive in the presence of market globalization. in this changing environment, the modern systems of administrative accounting, Activities Based Costs System (ABC) being the outstanding one, can play an important role in the planning and supervision of cost reduction programs. in this article, the data generated over a one year period in a water analysis laboratory, certified by the Comisión Nacional del Agua (CNA) and the Entidad Mexicana de Acreditación (EMA), were used for applying the ABC. According to the results, application of ABC provides more precise information than Traditional Costing System (TCS). Thus, ABC is an option for cost determination in small and medium companies in the farming and services sectors, although it is necessary to establish the exact role of ABC in the determination of the different costs components of activities.

Palabras llave : costs analysis; ABC; TCS; water quality index; small companies.