Ruiz-Torres, J., Fonseca-Cifuentes, G. and Fandiño Núñez, J. 2024. ABC Costing: Management Accounting Through the Dairy Livestock SME in Colombia. Journal of the University of Zulia . 15, 44 (Aug. 2024), 177-199. DOI:https://doi.org/10.5281/zenodo.13665453.