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Retos de la Dirección

On-line version ISSN 2306-9155


SOCARRAS VIAMONTES, Dayanis; RAMIREZ ALONSO, Enrique Eugenio  and  GIL BASULTO, María Saturnina. Articulation of Activity-Based Costing and Target Costing. Rev retos [online]. 2022, vol.16, n.1, pp. 51-76.  Epub Apr 20, 2022. ISSN 2306-9155.


To design a procedure that enables the articulation of activity-based costing and target costing into a costing system.

Methods and Techniques:

observation, documentary review, logical analysis, and flow charts.

Main results:

The articulation perspective was designed through a procedure to determine the costs associated with processes and activities adding strategic, tactical, and operational planning, according to the theoretical rationale that produces relevant and timely information, that seek qualitative changes in cost control and analysis, business management, and present and future decisions.


The concept assumed by the authors in relation to the articulation of activity-based costing and target costing was highlighted. This study led to a procedure for the control and analysis of costs through ABC-TC costing articulation. This costing system has six steps and contributes to better allocation and effective control of resources, including a comprehensive analysis with substantial elements for decision-making.

Keywords : articulation; ABC costing; target costing; control; analysis.

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