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Controvérsias acerca do sistema de custos ABC

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  • Khoury, Carlos Yorghi
  • Ancelevicz, Jacob

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.

Suggested Citation

  • Khoury, Carlos Yorghi & Ancelevicz, Jacob, 2000. "Controvérsias acerca do sistema de custos ABC," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 40(1), January.
    • Handle: RePEc:fgv:eaerae:v:40:y:2000:i:1:a:37678
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