Abstract

MILLAN-SOLARTE, Julio César  and  SANCHEZ-MAYORGA, Ximena. Matrix model for allocating costs using the activity-based costing (ABC) approach. Entramado [online]. 2014, vol.10, n.2, pp.144-155. ISSN 1900-3803.

This research work discusses a proposal for allocating costs using the ABC approach with a matrix-based model that involves building matrices. A matrix is defined as an organized array of an m number of rows and an n number of columns. The total cost for carrying out a given activity is based on the number of times said activity is performed for a specific period of time. This method provides the basis for determining the total cost of manufacturing a product (or providing a service) if all of the necessary activities involved with manufacture are added up.

Keywords : Costs; cost driver; matrix; numerical methods; input - output.

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