Resumen

RODRIGUEZ ACOSTA, Aurora. Activity-based costing: a current trend. Cofin [online]. 2018, vol.12, n.2, pp.204-213. ISSN 2073-6061.

The activity-based costing system (ABC) is conceived as an important tool for decision making. Its use is very useful to pursue the achievement of an integrated management of the processes and more precise and accurate levels of analysis for the quantification of the costs of a product or service. The present work exposes theoretical and conceptual elements that support this type of model and associates it to other related categories, so that companies can understand and use it in a way that contributes to the achievement of its objectives.

Palabras clave : activity-based management; activity-based costing; quality costs.

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