Revisión sistemática de literatura de la evolución de los sistemas de costos: base científica de datos Redalyc.Periodo 2010 2020.

Abstract

Abstract: Various authors have established the great importance for companies to have accurate information regarding the cost of each product, being an important contribution of science the different cost management systems that according to their time have been cataloged in traditional and modern. The purpose of this research was to analyze the literature on the evolution of cost systems during the 2010-2020 period by searching, retrieving, and analyzing secondary data published in the Redalyc scientific database. In this way, a descriptive research was applied with a quantitative approach with a longitudinal cut, in which academic articles published on the evolution of cost systems during the study period were reviewed. The results obtained indicate that Latin American countries such as Colombia and Venezuela are pioneers in the publication of scientific articles in the field of administration and accounting related to the investigation of the evolution of cost systems, especiallyin the application to companies in the industrial area.