Comparative analysis of the MIX based costing– MIXBC- and other costing methods

Abstract

Starting with a bibliographic research on costing methods / philosophies and based on the presentation of MIXBC- Mix Based Costing, it was sought to apply the AHP (Analytic Hierarchy Process) method to compare the performance of different methods of costing according to the main proposed functions of costing (process management, provision of management information and provision of information for accounting). The MIXBC is a method that allows, from analysis of different production scenarios, the distribution of costs and indirect costs to products, without the arbitrariness typical of traditional apportionment.