A utilização do sistema de custos ABC no Brasil

Carlos Yorghi Khoury and Jacob Ancelevicz

RAE - Revista de Administração de Empresas, 1999, vol. 39, issue 1

Abstract: The purpose of the survey that we carried out was to provide a general view of the utilization of ABC systems in Brazil. Several surveys had been done and published in the United States, United Kingdom, and Canada about the utilization of ABC by the companies. However, one did not know the actual level of knowledge, acceptance and adoption of ABC by Brazilian companies. Therefore, it was not clear either if, and to what extension, there was awareness of the development of models like ABC. The purpose of this survey was to fill this gap and provide a general view of the utilization of ABC systems in Brazil.

Date: 1999
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