The traditional accounting of costs, developed first in the 40s determined that the total cost of a manufacturing process was given by the sum of the costs of individual operations that included labor, manufacturing load and raw material as a homogeneous set . Over the years, this new system called ABC cost system or Activity Based Costing, arises as a result of the Second World War based on the need for competitiveness and greater profitability. This system represents the process as a set composed of individual activities that are the primary object of the system and whose management must be efficient since they will derive the product or service offered by the company at a competitive cost.
In ABC, several elements must be analyzed carefully in order to adequately affect the cost. For example, resources represent everything that is available in the company for the development of its daily operations and which are closely related to the achievement of its mission and the future scope of its vision. This implies what is the personnel, the materials, both those that directly intervene in the manufacturing process, for example, raw materials, energy, water, packaging, as well as indirect ones that in any case contribute to the process, such as tools. of office, additional components, cleaning material, Internet service, etc.
In the end, within all the qualities, it is important to emphasize that it allows us to obtain Benchmarking and Feedback within the company, fostering teamwork in all areas of the company, allowing us to obtain a clear idea of ??Production Engineering and the diversity of Costs, arising the interaction of areas and people.