This paper describes an Activity-Based Costin (ABC) model implemented for the costing of the internal logistics of the chemical company BASF S.A. located in Guaratinguetá, state of São Paulo, Brazil. All the phases involved in the change from the traditional costing model to the ABC model adopted by the company as presented, as are the difficulties, the solutions for detected problems, and the advantages gained. The Logistics Department of BASF acts as a service provider for all the productive processes of the company's departments (Sales Business Units - SBUs) in the Guaratinguetá plant in terms of raw material storage and supply, and in the removal and storage of end products. The main results were improved costing of the SBUs, identification of opportunities for improvements in logistic processes, the detection of processes and activities that do not add value to products, etc. Lastly, the implementation process and the results were considered very positive by the managers, whose evaluation was decisive for the adoption of the ABC model as the company's logistics cost management system.
Activity-based costing; Costing; Internal logistics; Chemical company; Case study
