SYSTEMATICS OF MANAGEMENT OF COSTS BASED ON THE ABC METHOD FOR SMALL COMPANIES OF SERVICES

Nara Medianeira Stefano
Postgraduate Program in Production Engineering, Federal University of Santa Maria (UFSM)
March, 2009
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Economista e Doutoranda em Engenhria de Produção (UFSC)
 

Abstract

This study aimed to propose a major systematic management costs based on Activity Based costing (ABC) to small organizations providing services to better manage their costs. Defined the systematics, it is developed an organization in a rendering organization advisement informatics, was used in partially for activity "deliver product (system implementation)”. There was a need to know the processes, activities and resources involved to be cost drive and calculate the cost of service. It is concluding that systematics based on ABC method is applicable to rendering organizations services small because cost of originate an appropriation more accurate and thus provide information for decision-making.