<span style="font-size: 10pt"><em><font face="Times New Roman">The modern factoring began their activities in Brazil in the decade of 1980, with the proposal of aiding the small entrepreneur with the purchase of credits, assuming risks, and the installment<span style="color: red"> </span>of other several support services. Therefore, it became an option to reduce the financial costs, of breach of contract and, even, managerial of their customers. This exploratory research was developed with the main objective of verifying nowadays, in practice, the performance of the factoring companies brings benefits to the small enterprises, through the reduction of the costs. The studied universe was bounded to the graphs located in Great Rio, justified for treating of a segment of the sector of larger performance of the factorings (the industry) and the sample was no probabilistic, defined for accessibility. The results revealed that most of the consulted enterprises don’t have access to the support services that should be being offered by the factorings. They just offer the provision of resources, without assumption of risks for the debtor's breach of contract and with higher costs than the operations made by the financial institutions.</font></em></span>
RESUMO O custeio baseado em atividades (ABC) tem sido criticado por sua incapacidade de dar suporte às decisões de produção baseadas no curto prazo, sendo, por isso, considerado uma sistemática de alocação de custos para o longo prazo. Robert Kee, no artigo “Evaluating the economics of short-and long-run production decisions”, desenvolve um modelo de ABC, denominado operacional, que incorpora custos flexíveis de recursos de atividades e restrição de capacidade para decisões de mix ótimo de produção no curto prazo. Ao apresentar um exemplo numérico hipoté- tico, Kee mostra que seu modelo de ABC operacional apresenta, no curto prazo, resultados superiores ao modelo de ABC tradicional e a outro modelo de ABC que leva em conta tão-somente a restrição de capacidade. O presente artigo analisa o modelo proposto por Kee (2001) mediante sua aplicação em uma odontoclínica da administração pública federal, comparando os resultados obtidos pela referida sistemática com os encontrados pelo ABC tradicional e pela teoria das restrições (TOC), aplicados à mesma organização, concluindo pela superioridade do modelo de Kee.
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