Activity Based Costing (ABC) is an innovative method dedicated to increasing the company’s profitability. The essence of the method (activiy based costing) consist of assigning most of indirect costs to those cost objects which generated them, using drivers and activities, in order to determine the real profitability, individually, for each cost object: finished good, good, customer, channel, agent, project, service, transaction, line of business, store, shelf meter, branch and examples can continues.