Costeo basado en actividades (ABC) en las PYMES e iniciativas innovadoras: ¿opción posible o caduca?

The quantification of production/service costs to determine the market price is fundamental in offering maximum value satisfaction. Therefore, management accounting essential. One alternative tools activity-based costing, known as ABC system, an method overcome limitations traditional indirect cost systems, which somehow distort actual costs. Will exploring its development, applicability, challenges and benefits still be a possible option? This study aimed at reviewing scientific literature produced on costing system recent years, identifying trends adoption challegnes implementation various manufacturing service firms. High impact journals indexed PubMed, Web Science (WoS), Scopus, among others, were analyzed. results show increase publications PubMed (855 publications), WoS (1131) Scopus (2535). that applicability remains option tool for SME managers or owners. concludes application adequate real could guarantee more reasonable competitive prices market. However, there resistance due human technological ignorance.