Controvérsias acerca do sistema de custos ABC

Carlos Yorghi Khoury and Jacob Ancelevicz

RAE - Revista de Administração de Empresas, 2000, vol. 40, issue 1

Abstract: In view of the modism in the analysis and implementation of ABC Cost System in companies, supported by international consulting organizations, the paper brings the controversy found in the specialized literature. Its opponents, arguing that it does not lead always to better business decisions, question the ABC superior accuracy, main assumption of its proponents. A survey about utilization of cost systems by companies shows it is not used in a generalized form and signs its better adequacy in specific situations.

Date: 2000
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