This system presents as basic methodology the search of the beginning of the cause/action, that is, looks for to define the form clear, by means of tracking, the .causing agent of the cost, for it to impute the value. The idea is to attribute the costs previously to the activities and later to attribute costs of the activities to the products. Being thus, first the tracking of the costs becomes that each activity caused, attributing these costs to them, and later they are verified as the final carriers of costs had consumed services of the activities, attributing to them the definite costs. Eller (2000, p.82), ' ' custeio Based on Activities has left of the premise of that the diverse developed activities generate costs and that the products consume these atividades' '. According to Martins (2003, p.96) to attribute costs to the activities and to the products they are used of direcionadores. Martins (2003, p.96) teaches despite ' ' it has that to distinguish two types of direcionador: direcionador of costs of resources, and the direcionadores of costs of atividades' '. still the supramentioned author affirming that ' ' the first one identifies the way as the activities consume resources and serve to defray atividades' '.
that ' ' as it identifies way as the products consumes activities and serves to defray produtos' '. For Nakagawa (2001, p.42), the activity is ' ' a process that combines, of adjusted form, people, technologies, materials, methods and its environment, having as objective the production of produtos' '. Thus for the study of the ABC method it must be pondered on the involved activities in each process of production, either of a merchandise or a service. IMPORTANCE AND USE OF the ABC the importance that if of to the use of the system of ABC expenditure is in virtue of the same not being only one system that of the value to the supplies, but also provides managemental information that assist the decision borrowers, as for example, the costs of the activities, that they provide to the managers to attribute to responsibilities the responsible ones for the same ones.