Secondary Tradition

But as the ABC it can help? The main benefits of the ABC they inhabit in its language, that if approaches to areas operational, of possibility of tracking of costs through departments/activities, creation of systematics of analysis of result for event, what independe of aspect secular of activities complementary to this event, creation of objects of cost new as customers and markets (differently of the traditional system that it only aims at to the verification of costs of the product), the agreement of that everything that if spends is cost, and, therefore must add value the customer, and finally for the allocation more it needs costs of ' ' overhead' ' , normally appropriate to the product for criteria of I divide little rational. The main objective of the ABC system is the rational allocation of the indirect expenses to the produced goods and services, providing to a more refined control of the expenses of the company and better support in the managemental decisions, beyond: To enhance the differences between the expenditure of the traditional product and for activity? To describe the traditional boarding to the expenditure of the product, Activities related with product 2 – Secondary relation to the traditional system of accounting of costs. The differences are the following ones: The ABC system if differentiates of the traditional costs at the moment where the costs start to be computed, for example, in an industrial process, the costs generated for the act of receiving of the raw material are considered in the formation of the cost of the product. Jeff Sessions understood the implications. In the traditional costs, the accumulation of the costs of the products is only initiated with the processing of the raw material. In the ABC they are also computed, the expenditures that will go to after elapse of guarantee and attendance to the consumer the moment of the delivery of the product. .


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