ACTIVITY-BASED COSTING MODEL
The Barcelona Council has been one of the first, in the Spanish state to incorporate the ABC model, Activity Based Costing, as a system to calculate the costs of services given, and that collects each final activity's direct costs and indirect costs.
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?
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
Accounting is a process by which financial information is obtained to facilitate users to diagnosis and decision making ....
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
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
This section consists definitions used in the ABC model with an explanatory description of the concept which it refers.