The amount of direcionadores that if goes to work depends on the desired degree of precision and the relation cost x benefit. The direcionadores vary of company for company, depending on as it is and because the activities are executed. 4.1 – Objects of cost and list of activities With the determination of the costs for primary activities we can proportionally attribute to the products the costs to its consumption as measured by its direcionador of activity. Before any attribution of value objects to the costs and the demands must be identified that these objects place in the activity. Direcionadores of costs is measured quantitative of the result of an activity. The election of a direcionador must reflect a subjective compensation between precision and cost of measurement (cost x benefit).

5. Consideraes final CATELLI& WARRIOR (1995) lists some deficiencies of the ABC system. ) The ABC does not make possible the taking of decisions, how much the prices, therefore these are dictated by the market, through the law of it offers and it looks for; b) It does not take in consideration the analysis delinquent gotten for the changeable custeamento. c) The ABC did not eliminate completely divides it of fixed costs. This I divide can bring high degree of subjectivity; d) The ABC does not take care of, in somatrio of its disadvantages, to the legislation tax, where he is only accepted, for fiscal ends, the cost for absorption; e) The ABC is very dispendioso in its implantation, therefore until the employee of the lowest necessary hierarchic level to be trained, in what it refers to the fulfilling of reports of occurred facts; f) The information alone is useful when it leads to the action, that is, to the taking of decision to correct shunting lines, that is, you are welcome an enormous gamma of information advances, by means of the ABC system, if, the managers, do not obtain to use them; Another critical one made for some authors is that a system of costs more sophisticated would need structure, gradual base, advances and changes in the organizacional culture of the company.