THE ADVANTAGES OF TREATING INDIRECT COSTS BY THE ABC METHOD ALSO IN THE TOURISM UNITS

In this context that the indirect costs represent a large portion of the total cost and the cost inductors relate only to production volume but not to other factors, the ABC method ables direct allocation of costs to products and services compared to traditional concepts of cost calculation. Feature of ABC is the idea of not allocate common costs, indirect operating the services through false and arbitrary quotas, but in accordance with the effective participation of services, as objects of calculation that drive tourism activities.