Contabilidade Enxuta (Lean Accounting) na Indústria Automobilística: O Caso da FIAT

Abstract

O pensamento enxuto tem provocado mudanças significativas nas empresas. Este artigo tem por objetivo investigar como os princípios da Contabilidade Enxuta são aplicados e quais informações são geradas por essa filosofia em montadora da indústria automobilística. Por meio de estudo de caso na FIAT, constatou-se que essa empresa busca atingir nível zero de defeitos, desperdícios, quebras e estoques, de maneira que sejam atingidos seus objetivos de produtividade, qualidade, eficiência técnica e nível de serviço. Os princípios de Manufatura Enxuta e Contabilidade Enxuta são praticados pela empresa, bem como são empregados os sistemas de Custeio Alvo e Custeio Kaizen e indicadores de natureza financeira e não financeira. São mensurados os custos, desperdícios e perdas incorridos no processo produtivo, assim como são geradas informações relativas à gestão dos estoques, visando dar suporte aos gestores em seu processo de tomada de decisão. Palavras-chave: contabilidade enxuta; indústria automobilística; manufatura enxuta. RESUMO Lean Thinking has caused significant changes in companies. This article aims to investigate how the principles of Lean Accounting are being used and what information is generated by this philosophy in an automaker of automotive industry. Through a case study in FIAT, it was found that the company seeks to achieve zero degree of defects, wastes, breakdowns and inventories, so that the goals of productivity, quality, technical efficiency and level of service are achieved. The principles of Lean Manufacturing and Lean Accounting are practiced by the company. The systems of Target Costing and Kaizen Costing and financial and non-financial indicators are employed. Costs, wastes and losses that occurred in the production process are measured, as well as information related to inventory management is generated, in order to assist managers in their decision-making process.

Interações, convergências e inter-relações entre Contabilidade Enxuta e Gestão Estratégica de Custos: um estudo no contexto da Produção Enxuta

“…Some of these practices are clearly identifiable, such as kaizen cost and continuous improvement, quality cost and waste elimination, ABM, ABC and value chain cost with value stream, analysis of logistics cost and flow of materials, attributes costing and value stream. These research findings are also present in studies of Kaspczak (2008), Mcnair et al (2006), Nakagawa (1991), Santos (2010), Slavov & Faria (2011), Souza et al (2010 and Souza (2011).…”

“…Other studies reaffirm the similarity between LA and SCM practices. This can be seen particularly in studies of Kaspczak (2008), Mcnair et al (2006), Nakagawa (1991), Santos (2010), Slavov & Faria (2011), Souza et al (2010), and Souza (2011).…”

“…Empirical research with LP in operation, among them Fullerton et al (2013), Santos (2010) and Slavov et al (2013) found that companies combine LA with practice and uses of SCM. Therefore, LP deployment is not a prerequisite for LA exclusive practice or even the resignation of SCM practices, but it is time to align the generation of controls and information with LP.…”

“…Slavov et al (2013) To investigate how principles of lean accounting are applied and which information is generated by this philosophy in the automotive industry.…”

“…On the other hand, Santos (2010), Slavov & Faria (2011) and Souza (2011) point LA application, practice and uses of SCM in companies with LP.…”