This spreadsheet presents, through an example, how the ABC Management Costing methodology is used to reduce distortions from arbitrary allocation of Indirect Costs. ABC Management Costing (or version II) has a broader approach, that is, an economic view, presented in the ABC Costing - I spreadsheet, in which costs are allocated to costing objects through the activities of each department, and a process improvement view, which captures process costs through the functional departments.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.