{"id":20269,"date":"2020-01-30T09:02:52","date_gmt":"2020-01-30T09:02:52","guid":{"rendered":"https:\/\/www.arimetrics.com\/glosario-digital\/activity-based-cost"},"modified":"2023-10-23T07:47:57","modified_gmt":"2023-10-23T07:47:57","slug":"activity-based-cost","status":"publish","type":"encyclopedia","link":"https:\/\/www.arimetrics.com\/en\/digital-glossary\/activity-based-cost","title":{"rendered":"Activity-Based Cost"},"content":{"rendered":"<p><img decoding=\"async\" class=\"boxpad alignright wp-image-12608 size-full\" src=\"https:\/\/www.arimetrics.com\/wp-content\/uploads\/2021\/11\/GLOSARIO-C-copia.jpg\" alt=\"Activity Based Cost\" width=\"300\" height=\"300\" srcset=\"https:\/\/www.arimetrics.com\/wp-content\/uploads\/2021\/11\/GLOSARIO-C-copia.jpg 300w, https:\/\/www.arimetrics.com\/wp-content\/uploads\/2021\/11\/GLOSARIO-C-copia-150x150.jpg 150w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p><strong>Definition:<\/strong><\/p>\n<p><em> <strong>Activity-based cost<\/strong> <\/em>is a cost accounting system that unites actual costs to direct performance and the value of activities. Costs are not allocated based on a formula, but are drawn up from specific activities.<\/p>\n\n<h2>Origin of the term<\/h2>\n<p>It is a concept that is also known as ABC, for the acronym in English of Activity Based Costing, and that was created in the mid-80s by Cooper Robin and Kaplan Robert.<\/p>\n<p>In the ABC activity-based cost, the products and services of a company&#8217;s productive activity are grouped into cost centers that form a value sequence. The objective is to discover the activities that generate costs to minimize everything that does not add value. To do this, we must start from the premise that <strong>products consume activities and activities resources<\/strong> (costs). These activities form the processes necessary to achieve the product, so it will be necessary to analyze both the activities and the processes.<\/p>\n<h2>Examples of activity-based cost<\/h2>\n<p>Some examples of activities within a company are managing suppliers, receiving goods or issuing invoices, and among the processes we would highlight purchasing, sales, <a href=\"https:\/\/www.arimetrics.com\/en\/digital-marketing-agency-spain\">digital marketing<\/a>, finance, personnel, etc.<\/p>\n<p>It is a system especially suitable for small and medium-sized companies, in which the manager is forced to change the simple collection of data for its analysis to be able to face high competition.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Definition: Activity-based cost is a cost accounting system that unites actual costs to direct performance and the value of activities. Costs are not allocated based on a formula, but are drawn up from specific activities. Origin of the term It is a concept that is also known as ABC, for the acronym in English of [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"template":"","encyclopedia-tag":[348],"class_list":["post-20269","encyclopedia","type-encyclopedia","status-publish","hentry","encyclopedia-tag-accounting"],"_links":{"self":[{"href":"https:\/\/www.arimetrics.com\/en\/wp-json\/wp\/v2\/encyclopedia\/20269","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.arimetrics.com\/en\/wp-json\/wp\/v2\/encyclopedia"}],"about":[{"href":"https:\/\/www.arimetrics.com\/en\/wp-json\/wp\/v2\/types\/encyclopedia"}],"author":[{"embeddable":true,"href":"https:\/\/www.arimetrics.com\/en\/wp-json\/wp\/v2\/users\/6"}],"wp:attachment":[{"href":"https:\/\/www.arimetrics.com\/en\/wp-json\/wp\/v2\/media?parent=20269"}],"wp:term":[{"taxonomy":"encyclopedia-tag","embeddable":true,"href":"https:\/\/www.arimetrics.com\/en\/wp-json\/wp\/v2\/encyclopedia-tag?post=20269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}