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dc.contributor.authorSánchez, Marisa Analía
dc.contributor.authorMoral, María de la Paz
dc.contributor.authorRamoscelli, Gustavo O.
dc.date.accessioned2019-06-11T22:23:05Z
dc.date.available2019-06-11T22:23:05Z
dc.date.issued2019-06
dc.identifier.urihttp://repositoriodigital.uns.edu.ar/handle/123456789/4553
dc.description.abstractThe purpose of this paper is to investigate the adoption of an Activity-Based Costing (ABC) system to provide relevant cost information for enterprises in the business of building and selling Internet of Things (IoT) based products. The research is constructed over the relevant themes identified in previous research about ABC. An important issue that emerges from the analysis is that cost is a function of the volume of production and this notion of production does not represent the source of value generation discussed in this work. A functioning of a smart and connected product requires a cloud-based system for operating and monitoring it throughout its life. The implication of collecting and processing data is that costs essentially changes depending on the volume of data stored and the complexity of intended analytics that would require more qualified analysts. The estimation of costs related to data analytics and products’ monitoring serve as a reference to forecast future expending during the lifetime of products. This research is the first to provide a theoretical discussion on ABC assumptions in the context of IoT business models.es
dc.formatapplication/pdfes
dc.format.extent18 págs.es
dc.language.isoenges
dc.publisherGrowing Sciencees
dc.rightshttps://creativecommons.org/licenses/by-nc-nd/2.5/
dc.rightsAtribución – No Comercial – Sin Obra Derivada (BY-NC-ND) No se permite un uso comercial de la obra original ni la generación de obras derivadas. Esta licencia no es una licencia libre, y es la más cercana al derecho de autor tradicional.
dc.subjectInternet of Thingses
dc.subjectSmart and connected productses
dc.subjectActivity-based Costinges
dc.subjectBusiness Model Patternses
dc.subjectSensor as a Service patternes
dc.titleActivity-based costing in smart and connected products production enterpriseses
dc.title.alternativeCosteo basado en actividades en empresas de producción de productos inteligentes y conectados
dcterms.accessRightsinfo:eu-repo/semantics/openAccesses
dcterms.isPartOfGrowing Science, Canadá, Vol. 6, n° 1es
uns.author.affiliationFil: Sánchez, Marisa Analía. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Argentina.es
uns.author.affiliationFil: Moral, María de la Paz. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Argentina.es
uns.author.affiliationFil: Ramoscelli, Gustavo O. Universidad Nacional del Sur. Departamento de Ingeniería Eléctrica y de Computadoras; Argentina.es
uns.type.OpenAirearticlees
uns.type.SNRDartículoes
uns.type.publicationVersioninfo:eu-repo/semantics/draftes
uns.bibliographicCitationSánchez, M., Moral, M.P, Ramoscelli, G. (2020). Activity-based costing in smart and connected products production enterprises. Growing Science. En RIDCA. Disponible en: http://repositoriodigital.uns.edu.ar/handle/123456789/4553es
uns.identifier.issn2369-7407
dc.identifier.doi10.5267/j.ac.2019.6.002.


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