F A C U L T Y O F B U S IN E S S

A C C O U N T IN G S C H O O L

A C A D E M IC R E P O R T

A B C C O S T IN G - T R A D IT IO N A L

C O U R S E :

M A N A G E M E N T A C C O U N T IN G

A U T H O R :

V IL L O N L L O N T O P , R IC H A R D G A D IE L

T E A C H E R :

M IJ A M E Z A , A N G E L L E O N E L

C H IC L A Y O - P E R U

(2 0 2 3 )
C o n t e n id o

IN T R O D U C T IO N ....................................................................... ¡E r r o r ! M a r c a d o r n o d e fin id o .

D E V E L O P M E N T ....................................................................... ¡E r r o r ! M a r c a d o r n o d e fin id o .

II.I W h a t is A B C .................................................................. ¡E r r o r ! M a r c a d o r n o d e fin id o .

II.II A d v a n ta g e s o f th e A B C C o s t S y s te m … … … … … … … … … … … … … … … … … .......5

II.III D is a d v a n t a g e s o f A B C C o s t in g … … … … … … … … … … … … … … … … … … .5

II.IV A c t iv it y M e a s u re s ( C o s t D r iv e r s ) … … .… … … … … … … … … … … … … … … 6

II.V A b m : A c t iv it y B a s e d M a n a g e m e n t ( S is t e m a D e C o s to P o r A c t iv id a d – A b c

C o s t in g ) . . … … … … … … … … … … … … … … … … … … … … … … … … … … … … … ..… 7

II.V I A B M … … … … … … … … … … ...… … … … … … … … … … … … … … … … … … … .… 7

II.V II W h e n a C o s t S y s te m b y A c t iv it ie s S h o u ld b e I m p le m e n t e d … … … … … ..8

II.V III F u n d a m e n t a ls o f A b c – A b m C o s t M o d e ls … … … … … … … … … … … … ..8

II.IX M a in D if f e r e n c e s B e tw e e n T r a d it io n a l C o s t in g a n d A c t iv it y - B a s e d

C o s t in g … … … … … … … … … … … … … … … .… … … … … … … … … … … … … ..… … 9

B IB L IO G R A F IA

L IN K O G R A F IA
IN T R O D U C T IO N

T h e p ro c e s s o f a s s ig n in g c o s ts to p ro d u c ts a n d s e r v ic e s is e s s e n t ia l fo r m a k in g

b u s in e s s d e c is io n s a n d e v a lu a t in g p r o f it a b ilit y . T w o w id e ly u s e d a p p ro a c h e s in

c o s t a c c o u n t in g a re T r a d it io n a l C o s t in g a n d A c t iv it y B a s e d C o s t in g (A B C ). E a c h

o f th e s e m e th o d s p re s e n ts u n iq u e p e r s p e c t iv e s o n c o s t a llo c a t io n a n d h a s

s ig n if ic a n t im p lic a t io n s fo r e f f ic ie n t re s o u rc e m a n a g e m e n t.

A n th o n y (2 0 1 7 ) h ig h lig h t s th a t a lt h o u g h t r a d it io n a l c o s t in g m a y b e e a s y to

im p le m e n t , it s a llo c a t io n b a s e d o n a s in g le fa c to r c a n r e s u lt in s ig n if ic a n t

d is t o r t io n s . T h is r e s u lt s in c h a lle n g e s in u n d e rs ta n d in g th e tru e p r o f it a b ilit y o f

p ro d u c ts a n d m a k in g in f o r m e d s t r a t e g ic d e c is io n s .

A s w e a d v a n c e in th e a n a ly s is o f t r a d it io n a l c o s t in g , th e re is a n e e d to c o n s id e r

m o re a d v a n c e d a n d p r e c is e a p p r o a c h e s , s u c h a s A c t iv it y B a s e d C o s t in g (A B C ) ,

w h ic h o ffe r a m o re r e f in e d p e r s p e c t iv e o n th e r e la t io n s h ip b e tw e e n c o s ts ,

a c t iv it ie s a n d p ro d u c ts .

K a p la n , R S a n d C o o p e r, R . (2 0 1 8 ) h a v e p o in t e d o u t th a t A B C o ffe rs a n e ffe c tiv e

to o l to u n d e rs ta n d th e c o s t s tru c tu re a n d p r o v id e s v a lu a b le in f o r m a t io n fo r

s t r a t e g ic d e c is io n m a k in g . H is w o rk “C o s t a n d E ffe c t: U s in g In te g ra te d C o s tin g

S y s te m s to D r iv e P r o f it a b ilit y a n d P e rfo rm a n c e ” e x p lo r e s in d e t a il h o w A B C c a n

tra n s fo rm c o s t m a n a g e m e n t.

T h e c h o ic e b e tw e e n t r a d it io n a l c o s t in g a n d A B C is n o t t r iv ia l, a s e a c h m e th o d

h a s d ir e c t im p lic a t io n s fo r th e p e r c e iv e d p r o f it a b ilit y o f p ro d u c ts , p r ic in g d e c is io n s ,

a n d p e rfo rm a n c e e v a lu a t io n . In a n in c r e a s in g ly c o m p le x b u s in e s s e n v ir o n m e n t ,

th e a d o p t io n o f A B C h a s b e c o m e c r u c ia l f o r o r g a n iz a t io n s s e e k in g m o re a c c u r a te

c o s t m a n a g e m e n t a n d a d e e p e r u n d e rs ta n d in g o f h o w re s o u rc e s a re g e n e r a t e d

a n d c o n s u m e d .
II. D E V E L O P M E N T

W H A T IS A B C

A B C “ A c t iv it y B a s e d C o s t in g ” o r a c t iv it y - b a s e d c o s t in g w a s d e v e lo p e d a s a to o l

to s o lv e a p r o b le m th a t fa c e s m o s t c o m p a n ie s to d a y . T r a d it io n a l c o s t a c c o u n tin g

s y s te m s w e re d e v e lo p e d p r im a r ily to f u lf ill th e f u n c t io n o f in v e n t o r y v a lu a t io n (to

s a t is f y th e s ta n d a rd s o f " o b je c t iv it y , v e r if ia b ilit y a n d m a t e r ia lit y " ) , fo r e x te r n a l

in c id e n t s s u c h a s c r e d it o r s a n d in v e s t o r s . H o w e v e r, th e s e t r a d it io n a l s y s te m s

h a v e m a n y f la w s , e s p e c ia lly w h e n u s e d fo r in t e r n a l m a n a g e m e n t p u rp o s e s .

W h a t is A B C /M a n d w h a t o b je c t iv e s d o e s it p u r s u e ?

I t c o u ld b e s ta te d th a t it is a c o m p r e h e n s iv e m a n a g e m e n t s y s te m th a t a llo w s u s

to k n o w th e f lo w o f a c t iv it ie s c a r r ie d o u t in th e o r g a n iz a t io n th a t a re c o n s u m in g

th e a v a ila b le re s o u rc e s a n d th e re fo re in c o r p o r a t in g o r im p u t in g c o s ts to th e

p ro c e s s e s .

T h e c h a r a c t e r is t ic s th a t d e f in e t h is s y s te m a re :

• It is a c o m p r e h e n s iv e m a n a g e m e n t s y s te m , w h e re y o u c a n o b t a in in f o r m a t io n

o n f in a n c ia l a n d n o n - f in a n c ia l m e a s u re s th a t a llo w o p t im a l c o s t m a n a g e m e n t.

• It a llo w s k n o w in g th e f lo w o f a c t iv it ie s in s u c h a w a y th a t e a c h o n e c a n b e

e v a lu a t e d s e p a r a t e ly a n d a s s e s s th e n e e d fo r it s in c o r p o r a t io n in t o th e p ro c e s s ,

w it h a n o v e r a ll v is io n .

F U N C T IO N IN G

It is b a s e d o n th e a llo c a t io n o f c o s ts to a c t iv it ie s , th e n to p ro d u c ts th r o u g h

in d u c e r s . A n a tte m p t is m a d e to re d u c e in d ir e c t c o s ts to a m in im u m b y

t r a n s f o r m in g th e m in t o d ir e c t c o s ts fo r th e a c t iv it ie s .

C o s t d r iv e r s a re n o t r e la t e d to th e v o lu m e o f p ro d u c tio n b u t ra th e r to th e n u m b e r

o f t im e s a g iv e n o p e ra tio n o c c u rs .

E x a m p le s :

M a c h in e r y p re p a ra tio n c o s ts m a n u fa c tu r in g o rd e rs

C u s to m e r m a n a g e m e n t c o s ts n u m b e r o f c lie n t s

In v e n to ry m a n a g e m e n t c o s ts n u m b e r o f

p ie c e s o f a p ro d u c t
A D V A N T A G E S O F T H E A B C C O S T S Y S T E M

• It r e q u ir e s a n a n a ly s is o f th e p r o d u c t io n p ro c e s s fro m th e p e r s p e c t iv e o f

a c t iv it ie s .

• A llo w s y o u to d e t e r m in e th e g o o d s o r s e r v ic e s th a t g e n e ra te th e g re a te s t

c o n t r ib u t io n m a r g in fo r th e b u s in e s s , a llo w in g y o u to s tru c tu re a n o p t im a l p r o d u c t

m ix .

• F a c ilit a t e s b e tte r c o n tro l a n d a d m in is t r a t io n o f in d ir e c t c o s ts .

• I t is a p o w e rfu l t o o l in p la n n in g , a s it p r o v id e s in f o r m a t io n f o r s t r a t e g ic d e c is io n s

s u c h a s : p r ic in g , re s o u rc e o p t im iz a t io n , p ro c e s s r e e n g in e e r in g .

• G e n e ra te s m a n a g e m e n t m e a s u re s o r in d ic a t o r s , a p a rt fro m p r o d u c t io n c o s t

a s s e s s m e n t m e a s u re s .

D IS A D V A N T A G E S O F A B C C O S T IN G

• T h e y fo c u s e x c e s s iv e a t t e n t io n o n th e a d m in is t r a t io n a n d o p t im iz a t io n o f c o s ts .

N e g le c t in g th e s y s t e m ic v is io n o f th e c o m p a n y .

• R e q u ir e s g re a te r e ffo rts a n d t r a in in g to a c h ie v e a d e q u a te im p le m e n t a t io n .

• T h e c h o ic e o f in d u c t o r s is v e ry m u c h a t th e d is c r e t io n o f th o s e w h o im p le m e n t

it .

• I t is a h is t o r ic a l c o s t s y s t e m . T h e e x c e s s iv e v a r ia b ilit y o f fu tu re c o s ts c o m p lic a t e s

t h e ir a d m in is t r a t io n .

A C T IV IT Y M E A S U R E S (C O S T D R IV E R S )

A c c o r d in g to K a p la n (2 0 1 8 ). T h e y a re c o m p e t it iv e m e a s u re s th a t s e rv e a s a

c o n n e c t io n b e tw e e n a c t iv it ie s a n d t h e ir r e s p e c t iv e m a n u fa c tu rin g in d ir e c t

e x p e n s e s a n d th a t c a n a ls o b e r e la t e d to th e f in is h e d p ro d u c t. E a c h " a c t iv it y

m e a s u re " m u s t b e d e f in e d in p e r f e c t ly id e n t if ia b le a c t iv it y u n it s .
T h e a c t iv it y m e a s u re s a re k n o w n a s "C O S T D R IV E R S " , a te rm w h o s e

a p p r o x im a t e t r a n s la t io n in S p a n is h w o u ld b e "c o s t o r ig in " b e c a u s e it is p r e c is e ly

th e " c o s t d r iv e r s " th a t c a u s e in d ir e c t m a n u fa c tu r in g e x p e n s e s to v a r y ; T h a t is , t h e

m o re a c t iv it y u n it s o f th e s p e c if ic c o s t d r iv e r id e n t if ie d fo r a g iv e n a c t iv it y a r e

c o n s u m e d , th e n th e g re a te r th e in d ir e c t c o s ts a s s o c ia t e d w it h th a t a c t iv it y .

A s a n e x a m p le o f c o s t d r iv e r s w e c a n m e n t io n "

N u m b e r o f s u p p lie r s

• N u m b e r o f p r o d u c t io n o rd e rs p la c e d

• N u m b e r o f m a t e r ia l d e liv e r ie s m a d e .

In t h is w a y , a h ig h e r c o s t is a s s ig n e d to th o s e p ro d u c ts th a t h a v e d e m a n d e d m o r e

o r g a n iz a t io n a l re s o u rc e s , a n d th e re w ill n o lo n g e r b e d is t o r t io n s in th e c o s t o f th e

p ro d u c ts c a u s e d b y th e a v e r a g in g e ffe c ts o f a t r a d it io n a l c o s t a llo c a t io n s y s te m

th a t f a ils to s tu d y th e tru e c a u s e s o f th e b e h a v io r o f m a n u fa c tu rin g in d ir e c t

e x p e n s e s a n d , th e re fo re , p ro ra te s th e m u s in g a r b it r a r y a llo c a t io n b a s e s s u c h a s

d ir e c t la b o r h o u rs .

T h e t r a d it io n a l s y s te m d id n o t id e n t if y , s tu d y , o r a n a ly z e th e ro o t c a u s e s o f th e

o r ig in a n d v a r ia t io n s o f m a n u fa c tu r in g in d ir e c t e x p e n s e s .

T h e A B M m e th o d h o ld s th a t e a c h lin e it e m o f m a n u fa c tu rin g o v e rh e a d is t ie d to

a s p e c if ic ty p e o f a c t iv it y a n d is th e re fo r e e x p la in e d b y a d if f e r e n t " A c t iv it y

M e a s u re ." In o th e r w o rd s , w h a t e x p la in s th e b e h a v io r o f th e c o s ts o f in d ir e c t

d e p a rtm e n ts (m o s t o f th e m c o n s id e r e d f ix e d a c c o r d in g to t r a d it io n a l a c c o u n tin g

t h in k in g ) , a re th e d if f e r e n t t r a n s a c t io n s o r a c t iv it ie s th a t c o n s u m e th e f in is h e d

p ro d u c ts fro m th e m in t h e ir p r o d u c t io n .
A B M : A C T IV IT Y B A S E D M A N A G E M E N T (S IS T E M A D E C O S T O P O R

A C T IV ID A D – A B C C O S T IN G ).

R e s o u r c e s : G e n e ra te in f o r m a t io n a b o u t h o w y o u m a n a g e p ro c e s s e s .

A c tiv itie s a n d p r o c e s s e s : A s s u m e th a t p ro c e s s e s a n d a c t iv it ie s c o n s u m e

w a s te . P ro d u c ts a re th e r e s u lt o f a s p e c if ic s e r ie s o f p ro c e s s e s .

P r o d u c ts a n d S e r v ic e s : I n d ir e c t c o s ts a re a s s ig n e d to th e p ro c e s s e s a c c o r d in g

to t h e ir a c tu a l c o n s u m p tio n a n d a re a b s o r b e d b y e a c h p ro d u c t a c c o r d in g to th e

u s e it m a k e s o f th e p ro c e s s e s .

O n c e th e A B M d e te c ts th e p ro c e s s e s w h e re th e e x p e n s e is c o n c e n tra te d , it

o p t im iz e s th e m a n d th e re s o u rc e s (h u m a n , t e c h n ic a l a n d p h y s ic a l) th a t a r e

r e q u ir e d to m a in t a in th e q u a lit y a n d e f f ic ie n c y o f th e p ro c e s s a re r e s iz e d . T h u s ,

th e r a t io n a liz a t io n o f s p e n d in g is d u e m o re to a s y s t e m a t ic a n a ly s is th a n to

s u c c e s s fu l m a n a g e ria l m y o p ia .

A B M :

A B M a llo w s c u s to m e r -re la te d a c t iv it ie s to b e a p p lie d to e a c h c u s to m e r/p ro d u c t

f lo w . A c t iv it ie s s u c h a s o rd e r p r o c e s s in g , s h ip p in g , b a t c h in g , in v e n t o r y c o v e r a g e ,

a n d s to c k r o t a t io n c a n b e a p p lie d to v a r io u s g ro u p s o f c u s to m e rs a n d p ro d u c ts in

o rd e r to d e t e r m in e t h e ir a c tu a l c o s ts . U s in g th e s e a p p lic a t io n s c a n g e n e ra te a

re a l p r o f it a n d lo s s s ta te m e n t to h ig h lig h t th e r e la t iv e p r o f it a b ilit y o f v a r io u s

c u s to m e r g ro u p s a n d d is t r ib u t io n c h a n n e ls .

W H E N A C O S T S Y S T E M F O R A C T IV IT IE S S H O U L D B E IM P L E M E N T E D

In g e n e r a l, A B C /M s h o u ld b e a p p lie d w h e n th e p e rc e n ta g e o f in d ir e c t c o s ts o v e r

th e o r g a n iz a t i o n 's to ta l c o s ts h a s a s ig n if ic a n t w e ig h t , a lt h o u g h it is tru e th a t it s

im p le m e n t a t io n w o u ld n o t m a k e s e n s e if it m a n u fa c tu r e d a s in g le p ro d u c t fo r a

c lie n t . o n ly .

A s e c o n d c a s e o f a p p lic a t io n o f A B C /M is in o r g a n iz a t io n s w h e re th e y a re s u b je c t

to s tro n g p r ic e p re s s u re s in th e m a rk e t a n d w is h to k n o w e x a c t ly th e c o m p o s itio n

o f th e c o s t o f th e p ro d u c ts , s in c e t r a d it io n a l m a n a g e m e n t s y s te m s u s u a lly

in c o r p o r a t e in d ir e c t m a n u fa c tu rin g c o s ts in b a s e d o n v o lu m e s o f u n it s p ro d u c e d

o r s o ld a n d th e re fo re , s o m e o f th e p ro d u c ts m a y b e s u b s id iz e d a t th e c o s t o f

o th e rs , a n d u lt im a t e ly , p r ic e s m a y b e d e f in e d in c o r r e c t ly .
A t h ir d c a s e w h e re th e im p le m e n t a t io n o f A B C /M c o u ld b e a d v is e d is in

o r g a n iz a t io n s th a t h a v e a h ig h ra n g e o f p ro d u c ts w it h d if f e r e n t m a n u fa c tu r in g

p ro c e s s e s , a n d w h e re it is v e ry d if f ic u lt to k n o w th e p r o p o r t io n o f in d ir e c t

e x p e n s e s fo r e a c h p ro d u c t.

B A S IC S O F A B C – A B M C O S T M O D E L S

T h e c o s t s y s te m s th e y h a v e to fa c e h a v e b e e n d iv id e d in t o tw o m a in ty p e s ,

t r a d it io n a l c o s t s y s te m s a n d c o n te m p o ra ry o n e s . T h e f ir s t la s t e d a p p r o x im a t e ly

o n e h u n d re d a n d fo rty y e a rs , w h e n in th e la s t d e c a d e s o f th e 1 9 th c e n tu ry th e

f ir s t c o s t s y s te m s w e re c re a te d in o rd e r to m e a s u re th e e f f ic ie n c y in th e u s e o f

p r o d u c t io n fa c to rs w it h in th e c o n te x t o f th e s e c o n d in d u s t r ia l r e v o lu t io n . . T h e

la t t e r a re r e la t iv e ly n e w s in c e th e y la s t 2 0 y e a rs .

T h e d if f e r e n c e b e tw e e n th e tw o is th e w a y in w h ic h e a c h a p p ro a c h e s th e b ig g e s t

p r o b le m in c o s t a n a ly s is , th e a llo c a t io n o f m a n u fa c tu r in g in d ir e c t c o s ts .

T r a d it io n a l s y s te m s , p a r t ic u la r ly th e f u ll o r a b s o r p t io n c o s t in g s y s te m , a llo c a t e

m a n u fa c tu r in g o v e rh e a d c o s ts o n a v o lu m e o r a c t iv it y b a s is (m a n -h o u r s ,

m a c h in e - h o u r s , m a t e r ia l d o lla r s ) , w h ile th e c o n te m p o ra ry c o s t in g s y s te m

R e p re s e n te d b y th e a c t iv it y c o s t s y s te m (A B C ) o r t r a n s a c t io n a l c o s t in g , it

d is t r ib u t e s c o s ts b a s e d o n th e r e le v a n t a c t iv it ie s o f th e c o m p a n y .

T h e t r a d it io n a l c o s t s y s te m s d e s ig n e d a t th e e n d o f th e 1 9 th c e n tu ry a n d th e

b e g in n in g o f th e 2 0 th c e n tu ry h a v e b e e n s e r v in g in a n in d is p u t a b le w a y u n t il a

fe w y e a rs a g o . B u t th e p r o b le m lie s in th e d is t o r t io n th e y g e n e ra te b y " p u n is h in g "

p ro d u c ts th a t h a v e a lo w e r c o m p le x it y o f p r o d u c t io n w it h a h ig h e r f ix e d c o s t a n d

d o in g e x a c t ly th e o p p o s it e w it h s p e c ia l p ro d u c ts w it h a lo w p r o d u c t io n v o lu m e

a n d w h o s e c o m p le x it y in th e a c t iv it ie s in v o lv e d . m a d e to o b t a in th e m a re n o t

r e f le c t e d b y t r a d it io n a l c o s t s y s te m s .
M A IN D IF F E R E N C E S B E T W E E N T R A D IT IO N A L C O S T A N D A C T IV IT Y -

B A S E D C O S T

T R A D IT IO N A L C O S T C O S T B A S E D O N A C T I V I T IE S

 D iv id e s th e o r g a n iz a t i o n 's  A d m in is t r a t io n a n d s a le s c o s ts

e x p e n s e s in t o m a n u fa c tu r in g a re c a r r ie d to th e p ro d u c ts .

c o s ts , w h ic h a re c a r r ie d to th e

p ro d u c ts , in t o s a le s a n d

a d m in is t r a t io n e x p e n s e s , w h ic h a r e

e x p e n s e s o f th e p e r io d .

 It n o r m a lly u s e s o n ly o n e c r it e r io n  C o s t c e n te r e x p e n s e s a re

fo r a s s ig n in g in d ir e c t c o s ts to c o s t ta k e n to th e D e p a r tm e n t 's

c e n te rs , w h ic h is g e n e r a lly n o t a c t iv it ie s , w h ic h a re th e n

r e v ie w e d f r e q u e n t ly . d ir e c t ly a s s o c ia t e d w it h th e

p ro d u c ts .

 It n o r m a lly o n ly u s e s c r it e r ia fo r  It u s e s s e v e ra l a s s o c ia t io n

d is t r ib u t in g m a n u fa c tu r in g c o s ts to fa c to rs , s e e k in g to o b t a in th e

p ro d u c ts , g e n e r a lly m a n h o u rs , m o s t re a l a n d a c c u ra te c o s t

m a c h in e h o u rs w o rk e d o r v o lu m e s p o s s ib le .

p ro d u c e d .

 I t f a c ilit a t e s a d e p a rtm e n ta l v ie w o f  It f a c ilit a t e s a v is io n o f c o s ts

th e c o m p a n y 's c o s ts , m a k in g c o s t a c ro s s a c t iv it ie s , m a k in g it

r e d u c t io n a c t io n s d if f ic u lt . p o s s ib le to b e tte r d ir e c t a c t io n s

w h e re th e c o m p a n y 's

re s o u rc e s a re a c tu a lly

c o n s u m e d .
R e fe re n c ia s B ib lio g r á f ic a s

A n t o n io , e n fe rm e ro r e g is t r a d o (2 0 1 7 ). C o n t a b ilid a d d e g e s t ió n : c o n c e p to s y

t é c n ic a s . P re n s a d e H a rv a rd B u s in e s s R e v ie w .

K a p la n , R S y C o o p e r, R . (2 0 1 8 ). C o s to y e fe c to : u s o d e s is t e m a s d e c o s to s

in t e g r a d o s p a ra im p u ls a r la r e n t a b ilid a d y e l r e n d im ie n t o . P re n s a e m p r e s a r ia l

d e H a rv a rd .

L in k o g a f r ia

h t t p s : / / r e p o s it o r io . u p e u . e d u . p e / b it s t r e a m / h a n d le / 2 0 . 5 0 0 . 1 2 8 4 0 / 5 0 8 9 / C e s ia _ T r a

b a jo _ B a c h ille r _ 2 0 2 1 . p d f ? s e q u e n c e = 1 & is A llo w e d = y

h t t p s : / / r e p o s it o r io a c a d e m ic o . u p c . e d u . p e / b it s t r e a m / h a n d le / 1 0 7 5 7 / 6 2 5 2 5 3 / A c o s t a

_ C L . p d f ? s e q u e n c e = 5 & is A llo w e d = y

h t t p s : / / b ib lio t e c a . u t b . e d u . c o / n o t a s / t e s is / 0 0 5 4 8 6 9 . p d f