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Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico
¿El sistema de costes basados en actividades es una herramienta viable para las pequeñas y medianas empresas? El caso de México
O sistema de custos baseado em actividades é uma ferramenta viável para as pequenas e médias empresas? O caso do México
Martha Ríos-Manríqueza,
Corresponding author
mrm2000mx@gmal.com

Corresponding author at: Av. Javier Barros Sierra n.o 201, Ejido Santa María del Refugio, Celaya 38110, Guanajuato, Mexico.
, Clara I. Muñoz Colominab, M. Lourdes Rodríguez-Vilariño Pastorb
a Profesora Investigadora, Universidad de Guanajuato, Celaya, Mexico
b Profesora Titular, Universidad Complutense de Madrid, Madrid, España
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ISSN: 01235923
Original language: English
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