PHASES AND STAGES OF THE ABC MODEL

This is how you can calculate the cost for services

Processes:

 Strategic processes
 Support processes
 Measuring processes
 Missional processes

Activities:

 Location of indirect costs

 Identification of activities
 Choice of cost drivers
 Reclassification of activities
 Calculation of the cost of cost drivers

PHASES STAGES

Determination of the activities cost of each 1. Location of indirect costs in the centers
center. 2. Identification of activities
3. Choice of cost drivers or cost generators
4 Reclassification of activities
5. Distribution of costs between activities
6. Calculation of the cost of cost drivers

Determination of the products cost 7. Allocation of costs of activities to products

8. Allocation of direct costs to products