These bases of attribution of the expenditures we call direcionadores of costs, that it reflects in the parcel of the search that will be able to happen in each product. A well simple example is what it happens when the group of countable sciences decides to leave to take beers and to eat pizzas. The total value of the expenditures is divided by the number of pupils gifts, carrying, some pays more than what really they had consumed while others pay little. If in this in case that the method of expense for activity were applied, each one of the pupils would have to receive its account individual from expenses, thus, each one would pay what really it consumed. 3.1 Attributions the costs ace activity The cost of an activity must attribute to all the sacrifices used for the manufacture of the product or installment of a service, since material wages, social changes, depreciations electric energy, use of installations etc. Is recommendable that of desmembre an account in you would see subsidiary accounts for better visualization of resources used for diverse activities, as for example the hand of indirect workmanship that can separate stop to differentiate the amounts you spend for execution of each activities. The attribution of costs must be made of more multicriteria form using the following order of priority 1 Direct Allocation, 2 Tracking, 3 Rateio Direct allocation: one becomes when a clear identification exists, direct and objective of certain item of costs with certain activities. It can occur with wages, depreciation, material of consumption, etc. Tracking: the identification of the cause relation is an allocation on the basis of and effect enters the occurrence of the activity and the generation of the costs. This relation is express through direcionadores of costs of first period of training, also known as direcionadores of costs of resources (that is; of resources for the activities).