This paper presents an implementation of the activity based costing (ABC) methodology in a small firm. The approach presented is intended to demonstrate the feasibility of applying the ABC methodology at any sized firm, only through few adaptations for ensuring low investments fees and speed in obtaining results and information from the system. Discussion about the results obtained during the implementation case are presented and the potential of using the information generated from the system as a managing tool is commented.
industrial costs; activity based costing system
