Publications about Activity Based Costing (ABC) in Brazilian Congresses of Costs in the Period from 1997 to 2006
Keywords:
ABC, Brazilian Congress of Costs, Articles, ResearchAbstract
The activity based costing system (ABC) initially was developed from the decade of 1980 and since then diverse studies has been published on the subject. In Brazil, one of main forums of debate on the ABC has been the Brazilian Congress of Costs. Initiate in 1994, hás subsidized the quarrels on the subject "costs", congregating diverse professionals and academics. This article aims at to analyze the characteristics of publications on the ABC. For in such a way, it is used of the bibliographical research and the analysis of content, carried through on articles published in editions of 1997 to the 2006 of the related congress. The results show that ABC has had little theoretical contribution of articles, having been the same ones and very based in contents of book classic texts and authors. Another predominant characteristic of articles is its configuration as eminently directed works to the practical application of the ABC.
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