Activity Based Costing System (ABC) : implementation in a supermarket

Abstract

The current high level of competence requires any organization to dispose of an optimum cost control. The Activity-Based Costing (ABC) System enables creating a strategic planning in the firm and in the cost management and it also offers adjusted cost computing. In this project we present an ABC cost model for a supermarket, adapting such model to the characteristics of the sector and the firm by analyzing its cost structure and specifying the daily activity in the store. This is made with a view to create a cost management system adapted to the needs of the firm that will allow it to optimize costs and make strategic decisions.