ACTIVITY-BASED COSTING MODEL

REPORTS MODEL ABC (ACTIVITY-BASED COSTING)

REPORTS MODEL ABC (ACTIVITY-BASED COSTING)

In this section you can view reports for years that incorporate the ABC model as a system for calculating the costs of the various services provided by the City of Barcelona.

WHAT ARE THE COSTS?

WHAT ARE THE COSTS?

The cost is an accounting concept that refers to the value of consumption of resources that have been required to produce products or provide services ...

TYPE OF ACCOUNTING

TYPE OF ACCOUNTING

Accounting is a process by which financial information is obtained to facilitate users to diagnosis and decision making ....

DIFFERENT COSTING METHODOLOGIES

DIFFERENT COSTING METHODOLOGIES

Cost systems are methods that can be used to meet the costs of different cost objectives (sections, activities and final services) and determine the outcome of the period ...

ABC COST MODEL CITY OF BARCELONA

ABC COST MODEL CITY OF BARCELONA

Barcelona City Council has chosen to develop the ABC methodology for determining activity costs built into the concept of Integrated Management (total quality, continuous improvement of activities, etc.) ...

GLOSSARY

GLOSSARY

This section consists definitions used in the ABC model with an explanatory description of the concept which it refers.