I divide: it is carried through only when it does not have possibility to use nor the direct allocation nor the tracking; however it must be had in mind that, for managemental, rateios ends arbitrary does not have to be made. 3,2 Attributions the costs primary ace activity and you would second In the first one I serve as apprentice of cost attribution ace activities are classified in primary activities and you would second, if to exist activities you would second exists one I serve as apprentice intermediate where the cost of the activities you would second is attributed to those activities. 4 – Identification of the direcionadores of costs & ldquo; Direcionador of costs is the factor that determines the cost of an activity. As the activities demand resources to be carried through, it deduces that the direcionador is the true cause of its custos& rdquo; (MARTINS, 2003). Two types of direcionadores of costs exist, direcionadores of costs of resources and the direcionadores of costs of activities. The Direcionadores of costs of resources identifies the way as the activities consume resources and serve to defray the activities, that is, demonstrate to the relation between the resources expenses and the activities (MARTINS, 2003) The Direcionadores of costs of activities & identifies the way as the products; ldquo; consomem& rdquo; activities and serve to defray products (or other custeamentos), that is, indicate the relation between the activities and the products (MARTINS, 2003).
Examples of direcionadores of costs of resources are: rent, electric energy, wages of the staff of the supervisor and indirect man power, depreciation, material of consumption, insurances etc. As soon as the direcionadores of costs of resources will be defined the attribution of the costs directed for each department to its corresponding activities. The conceptual distinction between direcionadores of resources and direcionadores of activities, it takes the distinction between determinative of costs and measures of exits of activities.