Also IDEOLOGY ALEM was common workmanship (1845-46), that by censorship reason it could not be published (complete edition only in 1932); it is the exposition of the marxist philosophy. Alone Marx wrote the MISERY OF the PHILOSOPHY (1847), the vehement controversy against the French anarchist Proudhon. The last common workmanship of Marx and Engels was in 1847 the COMMUNIST MANIFESTO, brief summary of the historical materialism and appeals to the revolution. The 18 BRUMRIO OF LUIS BONAPARTE was published in 1852 in periodicals and 1869 as books. the first interpretation of a historical event in the case the coup d etat of Napoleo III, for the theory of the historical materialism. It enters the following writings of Marx ON CRITICAL OF the ECONOMY the POLITICS in 1859 is, even so brief, also a critical one of the modern civilization, transistion writing enters the posterior manuscript of 1844 and workmanships. The significao of this position alone was clarified by the publication (in Moscow, 1939-41, and in Berlin, 1953) of plus an unknown workmanship: CRITICAL SKETCH OF OF the ECONOMY POLITICS, written in London between 1851 and 1858 and later left without final finishing.

In 1867 it published Marx the first volume of its more important workmanship: THE CAPITAL. a pricipalmente economic book, result of the studies in BRISTISH MUSEUM, trantando of the theory of the value, the MAIS-VALIA, the accumulation of the capital etc. Marx congregated documentation immense to continue this volume, but it did not arrive to publish it. Volumes II and III of the CAPITAL had been edited by Engels, in 1885 and 1894. Other texts had been published by Karl Kautsky as volume IV (1904-10).

We only know the only science; the science of history. That is, the dialtico materislismo. The conducting wire according to Marx, for the study of history is Legal, moral the ideas, Philosophical, Religious and etc.

Already having in mind one I begin evolutivo of the society politics, social and economic, if it has conscience that diverse systems had been surpassed throughout the time, such as the escravagismo, feudalismo and the mercantilism. All these systems had had a validity in the past where they had been of course having an overcoming throughout the time, which had to a process of awareness, and a technological advance of the humanity of the time, with all this transcorrer historical that the capitalism appeared, that is, system that congregates the prederencia of the capital on the man, therefore the global productivity grew rapidamante of what you scheme when them they were inefficient, had to the profits of scale in the production process. When if it speaks of capitalism, it can be expressed with respect to the economic system that comes being many times investigated on an important aspect that it is the economy and the society. Underdeveloped countries, if worry about its growth only, always exploring more and if having more profits for itself exactly, already developing countries are not had much growth, why it has that one exports its products to these countries in low price and a high price to buy itself in its generated place. A society economy to be lucrative, has that to change the man power of the man for you scheme highly more lucrative, generating more profits for these countries, exploration of countries lower than they are in development, taking off of them its substances rich cousins and satisfying only its wills of growth, for who is rich does not think about poor person, yes in having more wealth proper itself.

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.