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.