A proposal for cost management in small service organizations using activity based costing

Abstract

This study aim to make a proposal for management costs based on Activity-based costing (ABC) to small organizations providing services to better manage their costs. The proposal takes place in an organization providing the assistance and advice in computers and was used for the activity deployment system (delivery of product). There was a need to know the processes, activities and resources involved to be the targeted cost and calculate the cost of service. The conclusions show that the proposal based in ABC method is applicable to small organizations providing services because of cost ownership lead to more accurate and thus provide information for decision making.