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Those firms that provide customs services (Customs Brokers) are the valid interlocutors between the public authorities and the private sector regarding to the import and export processes of goods. In the modern economic environment, these companies look for continuous improvement of quality and efficiency of their internal processes and services. In such context, detailed information concerning the cost of the services provided, and the cost of the activities and processes that are behind them, is essential for cost management.
Cost management is at the center of the activity based costing (ABC). By informing managers about activities’ costs, the ABC provides not only information about how much each services costs but it also identifies cost reduction and process improvement opportunities within a logic of value creation.
The purpose of this work is to test the applicability of ABC in providing customs services company and evaluate the potentialities of ABC for the identification of process improvement opportunities. Considering the purpose of the work and researcher's relationship with the unit of analysis, it has been aplaied the research-action methodology. Take in account the complexity of the practical application of original ABC model, it was suggested the application of Time Driven ABC, using equations time it becomes simpler and less expensive.
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