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Activity Based Costing
   

 

Activity Based Costing - ABC

It is a methodology to measure costs and acting of an organization. It is based on the activities that are developed to produce a product or service. Contrary to the traditional systems of I finance, ABC treats all the fixed costs and the direct ones as if they were variable and he/she doesn't carry out distributions based on production volumes, percentages of costs or other any distribution approach. The information that is obtained of ABC provides an Inter-functional and integrated view of the organization, including the activities and the processes of the business.

ABC allows to carry out a detailed pursuit  the flow of activities in the organization by means of the creation of concrete bonds among the activities (consumption of Resources) and the cost objects. This flow is visualized through five specific areas:

  • Resources

  • Inductores of Resources

  • Activities

  • Inductores of Activities

  • Objects of Cost (products, services, clients, markets)  segments

 

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