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dc.titleMicroenterprise Development Review: Volume 7 : No. 2 : December, 2004
dc.contributor.authorInter-American Development Bank
dc.contributor.orgunitSustainable Development Department
dc.coverageCentral America
dc.coverageSouth America
dc.coverageThe Caribbean
dc.date.available2011-10-26T00:00:00
dc.date.issue2013-04-01T00:00:00
dc.description.abstractThe 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.
dc.format.extent8
dc.identifier.doihttp://dx.doi.org/10.18235/0008380
dc.identifier.urlhttps://publications.iadb.org/publications/english/document/Micro Enterprise, Development Review Vol.7 No.2.pdf
dc.identifier.urlhttps://publications.iadb.org/publications/spanish/document/Micro Empresa, Informe de Avances Vol.7. No.2.pdf
dc.language.isoen
dc.mediumAdobe PDF
dc.publisherInter-American Development Bank
dc.subjectProduction and Business Cycle
dc.subjectMicrobusiness
dc.subjectFinancial Service
dc.subjectAgricultural Production
dc.subject.keywordsActivity-based costing (ABC), agro-food chains, microfinance, microenterprise, Microenterprise Development Review;microfinanzas, costeo basado en actividades, abc, cadenas agro-alimentarias, microproveedores
dc.typeMagazines, Journals and Newsletters
idb.identifier.pubnumberMagazines, Journals & Newsletters
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