O uso dos métodos de custeio nas indústrias de manufatura enxuta: uma análise da literatura

Medeiros, Hyggor da Silva; Santana, Alex Fabiano Bertollo; Guimarães, Levi da Silva

doi:10.1590/0104-530x2183-16

Cited by 14 publications

(6 citation statements)

References 29 publications

(49 reference statements)

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“…A partir da classifi cação observado na tabela 1, fi ca mais fácil classifi car e separar os produtos dentro do seu grau de importância. A curva ABC divide os produtos em grupos, mas também pode ser utilizada com o mercado, ou clientes com semelhanças para facilitar o gerenciamento do mesmo (SANTANA, 2017).…”

Section: Resultsunclassified

Manufatura Enxuta Para Otimização Em Uma Industria De Equipamentos De Ginástica

Feio¹,

Pinto²

2021

Made in AMazônia

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Direitos para esta edição cedidos à Atena Editora pelos autores. Todo o conteúdo deste livro está licenciado sob uma Licença de Atribuição Creative Commons. Atribuição-Não-Comercial-NãoDerivativos 4.0 Internacional (CC BY-NC-ND 4.0).O conteúdo dos artigos e seus dados em sua forma, correção e confiabilidade são de responsabilidade exclusiva dos autores, inclusive não representam necessariamente a posição oficial da Atena Editora. Permitido o download da obra e o compartilhamento desde que sejam atribuídos créditos aos autores, mas sem a possibilidade de alterá-la de nenhuma forma ou utilizá-la para fins comerciais. Todos os manuscritos foram previamente submetidos à avaliação cega pelos pares, membros do Conselho Editorial desta Editora, tendo sido aprovados para a publicação com base em critérios de neutralidade e imparcialidade acadêmica.A Atena Editora é comprometida em garantir a integridade editorial em todas as etapas do processo de publicação, evitando plágio, dados ou resultados fraudulentos e impedindo que interesses financeiros comprometam os padrões éticos da publicação. Situações suspeitas de má conduta científica serão investigadas sob o mais alto padrão de rigor acadêmico e ético.

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Section: Resultsunclassified

Manufatura Enxuta Para Otimização Em Uma Industria De Equipamentos De Ginástica

Feio¹,

Pinto²

2021

Made in AMazônia

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“…The breakthrough consists of avoiding the complicated stage of first allocating resource costs to activities before assigning them to the processes, orders, or products (Ganorkar et al, 2018a). Hence, time is the only inducer of costs for all activities, unlike multiple cost drivers in the ABC costing system (Medeiros et al, 2017).…”

Section: Theoretical Framework Of Tdabcmentioning

confidence: 99%

“…A major initiative to address the weaknesses of ABC was the development of a new costing model based on the time invested per activity by Anderson in 2004 (Tse andGong, 2009). Time-Driven Activity-Based Costing (TDABC) is a much more precise and simplified approach in cost because of its simple integration into the management system, its ability to provide timely and accurate information, the lower maintenance cost, and its straightforward interpretation of data (Medeiros et al, 2017). This is especially true when fast changes in technologies towards automated processes produced notable growth in the proportion of overhead costs (Chansaad et al, 2012).…”

Section: Introductionmentioning

confidence: 99%

Time-Driven Activity-Based Costing in the Assembly Industry

Vedernikova¹,

Siguenza-Guzmán²,

Pesantez³

et al. 2020

AABFJ

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Costs and their determination play a critical role in all manufacturing companies. The traditional costing system has received criticism resulting from the arbitrary allocation of indirect manufacturing costs. As an important initiative to address its weaknesses, new costing methods such as the Time-Driven Activity-Based Costing (TDABC) have emerged. Unfortunately, up to our knowledge, no investigations have been applied in analyzing assembly companies thoroughly nor considering all the processes necessary to obtain the final products. This article explores the TDABC application in the assembly industry through comparison with traditional volume-based costing by focusing on manual and semi-automatized production. Since the research is descriptive, a multiple-case study design was implemented in the assembly of televisions, motorcycles, and printed circuit boards. The developed methodology allowed determining the existence of factory overhead and direct labor cost variances between two different cost accounting systems, which also affected the unit cost of the products. Findings also highlight the benefits of TDABC application in the assembly industry, along with the shortcomings and future potential of research in this area.

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“…[4]. Numerous authors like Adkins T. [5], Namazi M. [6], Everaert P., Bruggeman W. [7], Medeiros H.D.S., Santana A.F.B [8] have tested the implementation of this approach to enterprises of different fields and areas. This approach is going through some modernization and is the subject to a significant part of research in both accounting and financial management, namely Pawłyszyn I.…”

Section: Introductionmentioning

confidence: 99%

The Use of a Process-Oriented Approach to the Profit Formation of Enterprises Engaged in Innovative Activities

Doroshenko¹,

Davydov²

2021

Proceedings of the International Conference on Business, Accounting, Management, Banking, Economic Security and Legal Regulatio

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Modern economy with a high level of globalization and competition stimulates enterprises to establish new technology, business processes and tools of enterprise management, causes an increase in share of indirect costs in their full amount. Therefore, it is possible to manage profit through clear accounting record and indirect costs regulation. This is especially relevant for enterprises engaged in innovative activities, the organizational and managerial structure of which acquires the features of project oriented structure, which has the main characteristics of flexibility and lack of hierarchy. The purpose of this study is to reason the use of a modified process-oriented approach (TDABC) to the profit formation of innovative enterprises when making management decisions in the field of financial management. The analysis concluded that the use of the ABC approach to profit formation is appropriate when the group of costs is divided between processes attributed to different levels of the hierarchy, when costs are formed by different projects and can be attributed to a certain object, it is better to use TDABC approach. Accordingly, for enterprises that are engaged in innovative and search activities, and implementing one-time individual or small-batch orders, it is more appropriate to use the modified time-driven ABC approach (TDABC).

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O uso dos métodos de custeio nas indústrias de manufatura enxuta: uma análise da literatura

Cited by 14 publications

References 29 publications

Manufatura Enxuta Para Otimização Em Uma Industria De Equipamentos De Ginástica

Manufatura Enxuta Para Otimização Em Uma Industria De Equipamentos De Ginástica

Time-Driven Activity-Based Costing in the Assembly Industry

The Use of a Process-Oriented Approach to the Profit Formation of Enterprises Engaged in Innovative Activities

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