| Sumario: | The globalization of the economy, the dynamic technological changes, and the integration of the markets, have taken to the companies to establish strategies that allow them to compete with quality and productivity, of such form that their products have acceptance in the market. Colombia is not other people's to the influence of those factors, agravated with the problems in economic, political and social matter. Those circumstances are economically affecting the companies of the productive sector, between these, to the small and medium companies of the industrial sector of the city of Cartagena. Within this context a good and effective system of costs would take to the companies to compete with prices, since he is one of the most important factors, along with the quality and the good service. Nevertheless the present systems of costs have a very old seal. From which the importance of this work is based on the application of the verified theoretical concepts and widely spread of Activity Based Costing, with the purpose of giving answer to the new exigencies that the surroundings are requiring to him to this type of companies in its sector. Finally the general conc1usions and some recommendations appear.Key words: Activity Based Costing, costs drivers, primary activities, center of activities, activities of support, center of costs, parameters of consumption, resources.
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