When money speaks, truth is silent. Proverb, Chinese is said that production efficiency does not refer only to the maximization of production and to minimise the cost model traditionally applied to companies in recent times has lost validity, since production efficiency does not refer only to production maximization and minimization of costs. Alexander g. reminds us about the topic, that should be considered that the allocation of costs to the different objectives of cost, especially to the ultimate goal which are finished products, it is undoubtedly the most important to resolve any system cost problem. In addition, it is an inescapable problem because the organization needs to have reliable, timely information and accurate estimates about the cost of their products, for a correct decision-making.
The model of calculation of costs for companies is of paramount importance, since these are those that determine the viability of the business, which largely determine the degree of productivity and effective use of resources, why a cost model cannot be based only in assigning costs on a particular factor, which may be insignificant or unrepresentative for the business agenda of what it actually symbolizes the cost by activities appears in the mid-1980s, its promoters: Cooper Robin and Robert Kaplandetermining that the cost of the products must understand the cost of activities necessary to produce it and sell it and the cost of raw materials. Why new systems instead of the traditional cost?. From the point of view of the traditional cost, they assigned the indirect costs usually using as base products to produce, unlike ABC which identifies that the indirect costs are assignable not in products, if not to activities that are performed to produce such products. For this reason, the ABC model allows greater accuracy in the allocation of the costs of the companies and allows viewing them by activity, understanding by activity according to the definition given in the text of the Master’s degree in business administration of the MG Jaime Humberto solano (1998) is what makes a company, the way in which time is consumed and the outputs of the processes, i.e.