Activity-based costing: a case study

Between April 2002 and July 2003, the Central Bank of Brazil implemented a cost and managerial information system called Sistema de Custos e Informações Gerenciais (SCIG). The system's objective was to calculate the costs of activities performed by the central bank and the products generated by the institution. Before its implementation, a series of studies concluded that an "activity-based costing system" was the most adequate one for the needs of the organisation.

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