ABC: IT DEFRAY ESTABLISHED IN ACTIVITY Aline Lindemann Da Silva Pupil of & graduaoem Countable Sciences ESADE; ndash; Superior school of Administration, Right and Economy aline.lindemann@ yahoo.com.br Summary: The present work has for objective to tell as the Method appeared of Expenditure Based on Activities (ABC), that it is a element-key in the management for activity, for having the capacity to measure the consumption of activity for product in level of units, lots, project and use of the general resources of the plant. The concept of activity consuming resources, and products consuming activities is basic for the visualization of as the system of operations if it develops and, what and as, it adds value in the productive system, also will be studied, benefits and restrictions, its strategies of implementation and the similarities with the current techniques. 1 Introduction the use of the ABC closely is associated with common-sense and the promotion to the creativity. Taylor, Fayol, elton Mayo and as much others that had contributed for the development of the scientific administration had made use of analyze of activities for its studies of times and movements of organization of the work. According to some authors, the ABC already was known and used for accountants in 1800 and beginning of 1900. Already the historical registers show that the ABC already was sufficiently known and used in the decade of years 60. In Brazil, the studies and research on the ABC had had beginning in 1989, in the accounts departement Actuary of the college of Economy, Administration and Accounting of the USP, where this substance is lecionada in such a way in the level of graduation as of after-graduation.