ABC Methodology

The ABC is a methodology of expenditure that it looks to identify the available resources in the organization it associates and them, through generators of costs (' ' cost-drivers' ' or direcionadores of cost) primary, to the executed activities. After that, these activities are associates to other activities or the objects of cost through secondary generators of cost. Objects of cost constitute the products, the customers, the markets or any another internal or external entity to the company whom activities consume and that they generate costs and/or prescriptions. As examples we can cite an enterprise event that demand multi-functional resources and recursividade of activities as it is the case of the sales of a product. This event requires the execution of the following main activities: identification and conquest of the customer, contact and act of contract of the sales, identification of the availability of products, emission of the order of sales, preparation of the product and packing, expedition and transport of the product, emission of the forma bill of sale and collection of the customer, act of receiving of the invoice, assistance technique to the customer and guarantees of the product.

As we can notice some departments are involved in one same event, that in the case is the marketing departments, sales, expedition, financier, production, logistic and assistance technique. Another complicador says respect to the secular effect, therefore a current event involves activities today many developed times, activities already developed in previous months and activities to be developed in following months. How to make to analyze if this event brought or yield for the company if the system of current cost is not based on regimen of ability of exercises and, therefore he is rigid how much to the temporality of the costs? Therefore, the traditional system of costs in the current patterns is not guided to the functional analysis of costs and the budgetary accompaniment for center of costs of what to the analyses for taking of strategical and operational decisions.


We currently live in the world a moment of great transformations, that comes provoking advances in the procedures and the form to act of the accounting. The sped up expansion of the medias and the increasing availability them information, allied to the use of the Internet, speed the world-wide decisions of the capital flows. Not remote the times that this flow of capital, facilitated for the agility of if getting information, is managed with speculative intentions provoking financial crises that provide the reduction of investments, the fear of the application in action and the unreliability of the future. Being thus we must apply of conscientious and managemental form the accounting, so that let us can break paradigms and recoup the confidence of the market in the IPOs, that had today become a market trend. In the search for financial resources to potencializar its growth, &#039 is common the companies; ' abrirem' ' its capital, moreover has a reduction in the risk, that is, it divides profits and damages with third (investing).

Opening of capital is the way for which the companies use to divide themselves in parts (action), this occurs when the proprietors search a liquidity immediate. With the flotation of shares the company starts to have more ' ' donos' ' , that they are the purchasers of the actions. The investors start to have rights and proportional duties the participation would set in motion. All investment contain risks, either lesser or bigger, how much consequently bigger the risk biggest the probability of profits, the managemental accounting comes to materialize and to give base for taking of decision with intention to minimize to the extremity the risk of the investment. The presentation of the compact countable data in form of managemental reports becomes commercial more and of better agreement in the market, leading in consideration that each time more new markets appear, being thus the more didactic it will be better is. Ahead of the presented scene the question appears as to recoup the trustworthiness and to break market paradigms becoming the company ' ' salable and confivel' ' using the managemental accounting? We search to go deep a subject that come seducing the market, the IPO and which the importance of the accounting so that the decision of the flotation of shares is taken, therefore with studies and you analyze we discover that the action market is the way most efficient to place resources. It does not have interference of ideologies nor of industrial politics.

A company in expansion phase needs to catch resources to invest in new segments, for in such a way based in research and analyzes of the market opted to the opening of its capital. With the objective to show to the market of descomplicada form numbers that technician with refined knowledge would only understand, we analyze that a presentation will be had where we simplify the numbers and becoming them of easy agreement, we would reach a promising market. With the IPO reaching ampler market, the capitalizaton would be faster and the valued actions more, also becoming the mark of the known company more. With this to attract fast capitalizaton and to prevent the indebtedness