In the first place, the ABC methodology Activity-based Costing identifies, classifies and organizes every action involved in the building site that has an influence on costs Woo, 2001; Yuan, 2011.
En primer lugar, la metodología ABC Activity-Based Costing identifica, clasifica y jerarquiza cada acción vinculada al centro de producción, influyente en sus costes Woo, 2001; Yuan, 2011.