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 f in 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 f in 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. I I I D i s a d v a n t a g e s o f A B C C o s t i n g..................................................................................................................................................................... 5

II.I V A c tiv ity M e a s u re s ( C o s t D r i v e r s )........................................................................................................................................................... 6

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

C o s tin g ) .. … … … … … … … … … … … … … … … … … … … … … … … … … … … … …...........................7

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

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

II. V I I I 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. I X M a in D iffe re n c e s B e tw e e n T ra d itio n a l C o s tin g a n d A c tiv ity -B a s e d

C o s t i n 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 rv ic e s is e s s e n tia 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 tin g p ro fita b ility . 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 tin g a re T ra d itio n a l C o s tin g a n d A c tiv ity B a s e d C o s tin 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 rs p e c tiv e s o n c o s t a llo c a tio n a n d h a s

s ig n ific a n t im p lic a tio n s fo r e ffic 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 ts th a t a lth o u g h tra d itio n a l c o s tin g m a y b e e a s y to

im p le m e n t, its a llo c a tio n b a s e d o n a s in g le fa c to r c a n re s u lt in s ig n ific a n t

d is to rtio n s . T h is re s u lts 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 ro fita b ility o f

p ro d u c ts a n d m a k in g in fo rm e d s tra te 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 tra d itio n a l c o s tin 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 re c is e a p p ro a c h e s , s u c h a s A c tiv ity B a s e d C o s tin g (A B C ),

w h ic h o ffe r a m o re re fin e d p e rs p e c tiv e o n th e re la tio n s h ip b e tw e e n c o s ts ,

a c tiv itie 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 te 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 ro v id e s v a lu a b le in fo rm a tio n fo r

s tra te 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 riv e P ro fita b ility a n d P e rfo rm a n c e ” e x p lo re s in d e ta 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 tra d itio n a l c o s tin g a n d A B C is n o t triv ia l, a s e a c h m e th o d

h a s d ire c t im p lic a tio n s fo r th e p e rc e iv e d p ro fita b ility o f p ro d u c ts , p ric 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 tio n . In a n in c re a s in g ly c o m p le x b u s in e s s e n v iro n m e n t ,

th e a d o p tio n o f A B C h a s b e c o m e c ru c ia l fo r o rg a n iz a tio n s s e e k in g m o re a c c u ra 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 ra te 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 tiv ity B a s e d C o s tin g ” o r a c tiv ity -b a s e d c o s tin 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 ro 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 ra d itio 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 rim a rily to fu lfill th e fu n c tio n o f in v e n to ry v a lu a tio n (to

s a tis fy th e s ta n d a rd s o f " o b je c tiv ity , v e rifia b ility a n d m a te ria lity " ), fo r e x te r n a l

in c id e n ts s u c h a s c re d ito rs a n d in v e s to rs . H o w e v e r, th e s e tra d itio n a l s y s te m s

h a v e m a n y fla w s , e s p e c ia lly w h e n u s e d fo r in te rn 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 tiv e s d o e s it p u rs u e ?

It c o u ld b e s ta te d th a t it is a c o m p re 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 flo w o f a c tiv itie s c a rrie d o u t in th e o rg a n iz a tio 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 rp o ra tin g o r im p u tin g c o s ts to th e

p ro c e s s e s .

T h e c h a ra c te ris tic s th a t d e fin e th is s y s te m a re :

• It is a c o m p re 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 ta in in fo rm a tio n

o n fin a n c ia l a n d n o n -fin a n c ia l m e a s u re s th a t a llo w o p tim 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 flo w o f a c tiv itie 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 te d s e p a ra te ly a n d a s s e s s th e n e e d fo r its in c o rp o ra tio n in to th e p ro c e s s ,

w ith a n o v e ra 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 tio n o f c o s ts to a c tiv itie 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

tra n s fo rm in g th e m in to d ire c t c o s ts fo r th e a c tiv itie s .

C o s t d riv e rs a re n o t re la te 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 tim 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 ry 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 ts

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 re q u ire s a n a n a ly s is o f th e p ro d u c tio n p ro c e s s fro m th e p e rs p e c tiv e o f

a c tiv itie s .

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

c o n trib u tio n m a rg 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 tim a l p ro d u c t

m ix .

• F a c ilita te s b e tte r c o n tro l a n d a d m in is tra tio n o f in d ire c t c o s ts .

• It is a p o w e rfu l to o l in p la n n in g , a s it p ro v id e s in fo rm a tio n fo r s tra te g ic d e c is io n s

s u c h a s : p ric in g , re s o u rc e o p tim iz a tio n , p ro c e s s re 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 to rs , a p a rt fro m p ro d u c tio 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 tte n tio n o n th e a d m in is tra tio n a n d o p tim iz a tio n o f c o s ts .

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

• R e q u ire s g re a te r e ffo rts a n d tra in in g to a c h ie v e a d e q u a te im p le m e n ta tio n .

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

it.

• It is a h is to ric a l c o s t s y s te m . T h e e x c e s s iv e v a ria b ility o f fu tu re c o s ts c o m p lic a te s

th e ir a d m in is tra tio 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 rd in g to K a p la n (2 0 1 8 ). T h e y a re c o m p e titiv e m e a s u re s th a t s e rv e a s a

c o n n e c tio n b e tw e e n a c tiv itie s a n d th e ir re s p e c tiv 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 re la te d to th e fin is h e d p ro d u c t. E a c h " a c tiv ity

m e a s u re " m u s t b e d e fin e d in p e rfe c tly id e n tifia b le a c tiv ity u n its .

T h e a c tiv ity 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 ro x im a te tra n s la tio n in S p a n is h w o u ld b e "c o s t o rig in " b e c a u s e it is p re c is e ly

th e " c o s t d riv e rs " th a t c a u s e in d ire c t m a n u fa c tu r in g e x p e n s e s to v a ry ; T h a t is , th e

m o re a c tiv ity u n its o f th e s p e c ific c o s t d riv e r id e n tifie d fo r a g iv e n a c tiv ity a re

c o n s u m e d , th e n th e g re a te r th e in d ire c t c o s ts a s s o c ia te d w ith th a t a c tiv ity .

A s a n e x a m p le o f c o s t d riv e rs w e c a n m e n tio n "

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

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

• N u m b e r o f m a te ria l d e liv e rie s m a d e .

In th 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 re

o rg a n iz a tio 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 to rtio 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 ra g in g e ffe c ts o f a tra d itio n a l c o s t a llo c a tio n s y s te m

th a t fa 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 rb itra ry a llo c a tio n b a s e s s u c h a s

d ire c t la b o r h o u rs .

T h e tra d itio n a l s y s te m d id n o t id e n tify , 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 rig in a n d v a ria tio n s o f m a n u fa c tu r in g in d ire 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 ite m o f m a n u fa c tu rin g o v e rh e a d is tie d to

a s p e c ific ty p e o f a c tiv ity a n d is th e re fo r e e x p la in e d b y a d iffe re n t " A c tiv ity

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 re d fix e d a c c o rd in g to tra d itio n a l a c c o u n tin g

th in k in g ), a re th e d iffe re n t tra n s a c tio n s o r a c tiv itie s th a t c o n s u m e th e fin is h e d

p ro d u c ts fro m th e m in th e ir p ro d u c tio 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 fo rm a tio 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 tiv itie s c o n s u m e

w a s te . P ro d u c ts a re th e re s u lt o f a s p e c ific s e rie 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 : In d ire 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 th 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 rb e d b y e a c h p ro d u c t a c c o rd 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 tim iz e s th e m a n d th e re s o u rc e s (h u m a n , te c h n ic a l a n d p h y s ic a l) th a t a re

re q u ire d to m a in ta in th e q u a lity a n d e ffic ie n c y o f th e p ro c e s s a re re s iz e d . T h u s ,

th e ra tio n a liz a tio n o f s p e n d in g is d u e m o re to a s y s te m a tic 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 tiv itie 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

flo w . A c tiv itie s s u c h a s o rd e r p ro c e s s in g , s h ip p in g , b a tc h in g , in v e n to ry c o v e ra g e ,

a n d s to c k ro ta tio n c a n b e a p p lie d to v a rio 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 te rm in e th e ir a c tu a l c o s ts . U s in g th e s e a p p lic a tio n s c a n g e n e ra te a

re a l p ro fit a n d lo s s s ta te m e n t to h ig h lig h t th e re la tiv e p ro fita b ility o f v a rio u s

c u s to m e r g ro u p s a n d d is trib u tio 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 ra 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 ire c t c o s ts o v e r

th e o rg a n iz a tio n 's to ta l c o s ts h a s a s ig n ific a n t w e ig h t, a lth o u g h it is tru e th a t its

im p le m e n ta tio 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 tio n o f A B C /M is in o rg a n iz a tio n s w h e re th e y a re s u b je c t

to s tro n g p ric 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 tly 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 tra d itio 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 rp o ra te in d ire 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 its 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 ltim a te ly , p ric e s m a y b e d e fin e d in c o rre c tly .

A th 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 rg a n iz a tio 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 ith d iffe re 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 iffic u lt to k n o w th e p ro p o rtio 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 to tw o m a in ty p e s ,

tra d itio 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 firs t la s te d a p p ro x im a te 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

firs 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 ffic ie n c y in th e u s e o f

p ro d u c tio n fa c to rs w ith in th e c o n te x t o f th e s e c o n d in d u s tria l re v o lu tio n . . T h e

la tte r a re re la tiv 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 iffe re 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 tio n o f m a n u fa c tu r in g in d ir e c t c o s ts .

T ra d itio n a l s y s te m s , p a rtic u la rly th e fu ll o r a b s o rp tio n c o s tin g s y s te m , a llo c a te

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 tiv ity b a s is (m a n -h o u rs ,

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

R e p re s e n te d b y th e a c tiv ity c o s t s y s te m (A B C ) o r tr a n s a c tio n a l c o s tin g , it

d is trib u te s c o s ts b a s e d o n th e re le v a n t a c tiv itie s o f th e c o m p a n y .

T h e tra d itio 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 rv in g in a n in d is p u ta b le w a y u n til a

fe w y e a rs a g o . B u t th e p ro b le m lie s in th e d is to rtio 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 ity o f p ro d u c tio n w ith a h ig h e r fix e d c o s t a n d

d o in g e x a c tly th e o p p o s ite w ith s p e c ia l p ro d u c ts w ith a lo w p ro d u c tio n v o lu m e

a n d w h o s e c o m p le x ity in th e a c tiv itie s in v o lv e d . m a d e to o b ta in th e m a re n o t

re fle c te d b y tra d itio 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 IV IT IE S

 D iv id e s th e o rg a n iz a tio n 's  A d m in is tra tio n a n d s a le s c o s ts

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

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

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

a d m in is tra tio n e x p e n s e s , w h ic h a re

e x p e n s e s o f th e p e rio d .

 It n o rm a lly u s e s o n ly o n e c rite 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 ire c t c o s ts to c o s t ta k e n to th e D e p a rtm 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 tiv itie s , w h ic h a re th e n

re v ie w e d fre q u e n tly . d ire c tly a s s o c ia te d w ith th e

p ro d u c ts .

 It n o rm a lly o n ly u s e s c rite ria fo r  It u s e s s e v e ra l a s s o c ia tio n

d is trib u tin 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 ta in th e

p ro d u c ts , g e n e ra 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 .

 It fa c ilita te s a d e p a rtm e n ta l v ie w o f  It fa c ilita te 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 tiv itie s , m a k in g it

re d u c tio n a c tio n s d iffic u lt. p o s s ib le to b e tte r d ire c t a c tio 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 fic a s

A n to n io , e n fe rm e ro re g is tra d o (2 0 1 7 ). C o n ta b ilid a d d e g e s tió n : c o n c e p to s y té 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 te m a s d e c o s to s

in te g ra d o s p a ra im p u ls a r la re n ta b ilid a d y e l re n d im ie n to . P re n s a e m p re s a ria l d e H a

rv a rd .

L in k o g a fr ia

h ttp s ://re p o s ito r io .u p e u .e d u .p e /b its tr 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 ttp s ://re p o s ito r io a c a d e m ic o .u p c .e d u .p e /b its tr e a m /h a n d le /1 0 7 5 7 /6 2 5 2 5 3 /A c o s ta

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

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