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Karlsson, Beatrice, and Jacob Rehn. "ABM i SvenskTillverkningsindustri : En studie kring dess Spridning, Användande och Beroende till ABC." Thesis, Linköpings universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-86324.
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Bakgrund: I slutet av 1980-talet slog de aktivitetsbaserade tankegångarna igenom, i form av ABC-kalkylering. Dock visade sig metoden vara komplex att använda i praktiken och därför introducerades tankegångar kring att istället använda den aktivitetsbaserade informationen i styrningssyften, ABM. Trots detta är det ABC som har fått störst genomslag i svensk tillverkningsindustri. Syfte: Syftet med denna studie är att undersöka om svenska företag använder sig av ABM och i så fall hur de använder ABM. Dessutom är syftet att studera hur sambandet mellan ABM och ABC ser ut för att utröna om det föreligger något beroende dem emellan. Metod: Denna uppsats har genomförts med en kombinerad forskningsdesign. Det har utförts både en enkätundersökning och en fallstudie, därmed har såväl kvantitativ som kvalitativ metod använts. Slutsatser: Resultatet av föreliggande studie visar på att företag i svensk tillverkningsindustri inte känner till begreppet ABM men trots det används den aktivitetsbaserade informationen i styrningssyften. Det finns ett fåtal företag som uttryckligen säger sig använda ABM. De vanligaste användningsområdena inom ABM är kostnadsreducering och ständiga förbättringar. Dessutom visar resultaten att det inte föreligger något beroende mellan ABM och ABC.Background: The activity-based ideas made its breakthrough in the late 1980's with the Activity-Based Costing, ABC. But the method proved to be difficult and complex to use in practice and that's the reason to the introduction of alternative ways to use the activity-based ideas, namely Activity-Based Management, ABM. But it is although ABC that has had the greatest breakthrough in the Swedish manufacturing industry. Purpose: In this study, the purpose is to investigate if companies in the Swedish manufacturing industry use ABM and if, how do they use ABM. The purpose is also to study the relation between ABM and ABC to investigate if there is any dependence between them. Method: This study has been carried out with a mixed method. Both a survey and a case study has been made, which means that both quantitative as well as qualitative research method has been used. Conclusions: The result of this study shows that the term ABM is unknown to companies in the Swedish manufacturing industry, but although use the activity-based information in control purposes, ABM. There are though a few companies that explicitly express the use of ABM. The most common used applications of ABM is cost reducing and continuous improvement. The result also shows that there are no dependence between ABM and ABC.Keywords: ABM (Activity-Based Management), ABC (Activity-Based Costing) and the ABCM-cross.
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Morakul, Supitcha. "Cultural Influences on the ABC Implementation Under Thailand's Environment." Thesis, University of North Texas, 1999. https://digital.library.unt.edu/ark:/67531/metadc279207/.
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Sanford, Robin Ann. "The Impact of Activity-Based Costing on Organizational Performance." NSUWorks, 2009. http://nsuworks.nova.edu/hsbe_etd/101.
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The focus of this study was to determine the impact of activity-based costing (ABC) on organizational performance. ABC can support the strategic management process and provide significant benefit to organizations. Empirical research has provided mixed results of ABC success, which has been the center of controversy since the 1980s. This examination utilized the contingency theory as a theoretical basis for the study. The researcher expected to find that ABC organizations succeed or fail to improve performance due to how well they fit their strategies, structures, and managerial accounting practices to the complex business environment. This study addressed the fundamental question does ABC improve organizational performance? The study found that management accounting practices could only significantly predict organizational performance, as measured by market price, EPS, and asset turnover. The results indicated that ABC organizations have higher asset turnover than non-ABC organizations. However, non-ABC organizations have higher market price and EPS than ABC organizations. The findings indicated no statistically significant differences in operating performance when either ABC or non-ABC accounting practices are used with a low-cost strategy. Finally, the results found no statistically significant differences in operating performance when ABC organizations use a strategy other than a low-cost strategy.
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Zhu, Jianxin. "Four-stage activity-based costing (ABC) system modeling and computer-based application design." Morgantown, W. Va. : [West Virginia University Libraries], 1999. http://etd.wvu.edu/templates/showETD.cfm?recnum=435.
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Thesis (M.S.)--West Virginia University, 1999.Title from document title page. Document formatted into pages; contains xiv, 129 p. : ill. (some col.). Vita. Includes abstract. Includes bibliographical references (p. 127-128).
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Gustavsson, Maria, and Maria Holmström. "Design and Usage of Activity-Based Costing in a Trading Company." Thesis, Linköping University, Department of Management and Economics, 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-874.
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Background: The Activity-Based Costing model has its origin in the Manufacturing Industry and has since its origin become more usual. The ABC-method is beginning to break through in several others businesses than just the Manufacturing Industry, but there are insufficient information about how the ABC-model can be developed in Trading Company for instance. These companies often use simple and stereotyped calculations in their organizations and assume the cost price by calculating, which give rise to an inappropriate allocation of the costs. ABC could therefore be a solution to these problems and therefore would it be interesting to investigate how this model can be designed in a trading company.
Purpose: The purpose of this paper is to describe the design and usage of the Activity-Based Costing in a Trading Company. Method: The paper has a sign of a case study. A more deep study has also been made at Materialservice in Nässjö, while the study at ICA, Hall.miba and Svenskt Papper has been of a more supplementary nature. We have also made interviews with two firms of consultants, Prodacapo and SAM in purpose to make our study/investigation more general.
Result: We have found that the result the customer has a more important role in the Trading Company than the Manufacturing Industry and that the Trading Company use more activities and cost drivers in their ABC-model. The result also shows that the main area of use of ABC in the trading company is to guide the behaviours of the company and the customers.
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Saitovic, Maja, Valdete Saliji, and Carine Enow. "Activity Based Costing : Is it applicable in an event organising firm?" Thesis, Jönköping University, Jönköping International Business School, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-732.
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Companies need different information about their operations, so that they can make better decisions and be more effective in the business world. One way to obtain that information is through looking at how costs are assigned to different cost objects, such as products or services. Of special interest is the allocation of indirect costs, because if these costs make up an important part of an organisation, then grasping them will help the firm be more competitive and respond better to customers and their needs.
One method of allocating indirect costs is called activity based costing, or ABC, and it looks upon what activities that are being performed by a company, how much they cost based on resource usage, what drives the costs, and most importantly, it assigns these ex-penses to products/services.
The aim of this thesis has been to investigate whether the ABC method can be applied in an event organising company. In order to reach the purpose we have used the example of Elmia AB, an event and trade show organiser situated in Jönköping, Sweden. The focus of our investigation was exhibition stands used in trade shows.
We have come to the conclusion that activity based costing is applicable when it comes to event organisers in the sense that it is possible to identify major activities and depict re-sources. However, problems emerge when trying to estimate costs of resources because it is hard to know in advance what customers want, and therefore one cannot clearly distin-guish or set fixed and variable costs, nor can one easily cope with problems of unused ca-pacity, that is resources that are supplied but not used. This is especially the case with cus-tomised exhibition stands. The process is somewhat easier when it comes to standardised offerings, because they are less complicated since they are already set and cannot be much altered by the customers. Furthermore, cost drivers can be applied in this setting, at least theoretically because they provide help in determining what processes the customers might find important. On the other hand, they might be rather difficult to measure. Finally, the actual assigning of costs to cost objects is hard, because for the complex solutions, one cannot easily find common activities across different stands, but this can be easier to do when exhibition stand pack-ages are standardised and demand is better traceable.
We have based our results on one company as a generalisation of event organisers as a whole, and we can argue that the example that we have chosen can be a good representa-tive of this particular branch of the service industry, because it shows how important indi-rect costs are to this dynamic business and also it reveals the importance of customers and their role when applying activity based costing to the environment. However, in order to have a complete conclusion with respect to our aim, more research is needed in other event and trade show organising firms because there are company specific situations in terms of size, structure, culture, etc, of a company that makes ABC a special case that changes ac-cording to different objectives of different users.
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Simões, Diana Manuela da Rocha. "Proposta de implementação do sistema Activity Based Costing (ABC) nas cirurgias de oftalmologia." Master's thesis, FEUC, 2015. http://hdl.handle.net/10316/30162.
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Trabalho de projeto do mestrado em Gestão, apresentado à Faculdade de Economia da Universidade de Coimbra, sob a orientação de Isabel Maria Correia da Cruz.No atual contexto de mudança, impõe-se como desafio das organizações de saúde a procura de uma maior economia, eficácia e eficiência dos seus processos, recursos e operações. A inovação a nível tecnológico e terapêutico tem levado a um aumento da esperança média de vida conseguido à custa da inovação clínica e do maior consumo de recursos clínicos que, em conjunto com as crescentes expectativas dos cidadãos face aos cuidados de saúde prestados, levam à necessidade do conhecimento dos custos incorridos na atividade hospitalar. A conceção deste projeto visa possibilitar um maior conhecimento dos custos financeiros e operacionais no setor da saúde, assim como uma consciencialização de que os recursos financeiros são limitados e é essencial criar melhorias de gestão dos mesmos. É fundamental a aplicação de um sistema de custeio num ambiente hospitalar. O sistema de custeio por atividades torna-se mais vantajoso uma vez que faz o apuramento dos custos por atividade, permitindo identificar aquelas que têm maior influência no custo de determinado produto. Este conhecimento permite que as organizações reestruturem as suas práticas a nível interno e externo, aumentando o controlo sobre os custos e fazendo uma utilização mais eficiente dos recursos. Através da implementação do método Activity Based Costing (ABC) num hospital privado foi possível identificar as atividades associadas aos objetos de custeio e os recursos que lhes estão associados. Permitiu que fossem apurados os custos efetivos de cada atividade, possibilitando à entidade verificar quais as atividades que lhes proporcionam mais custos. A implementação deste método veio proporcionar à entidade ABC um conhecimento efetivo de cada atividade, permitindo a esta decidir se vale a pena continuar com aquela atividade ou agregá-la a outra. Após a conceção do método ABC a organização obterá informações que lhe permitirá procurar melhores práticas de gestão, nomeadamente o controlo de pessoal afeto a cada atividade que, como se poderá verificar, é um dos custos com maior peso nas atividades. O Sistema ABC é reconhecido internacionalmente e a sua implementação permite tornar os custos mais detalhados e percetíveis a todas as partes intervenientes, tornando-os mais cientes dos custos efetivos.
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Stojaspalová, Vendula. "Analýza nákladů vybrané společnosti pomocí metody Activity Based Costing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-449766.
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The aim of the diploma thesis Analysis of costs of a selected company using Activity Based Costing methods is to design a form of implementation of modern calculation methods for a selected company CIREX CZ, s.r.o. The analytical part is devoted to the introduction of the company and the products offered. The design part will be processed on the basis of outputs that result from strategic analyzes. The implementation of the calculation model consists of five stages, each stage will be discussed and analyzed separately. The diploma thesis sets out strategic initiatives that lead to eeting the objectives of the goal. The conclusion contains ecommendations and benefits that are associated with the implementation of the model in society.
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Sobreiro, Vinicius Amorim. "Uma aplicação de modelagem dinâmica de sistemas e activity based costing para mensurar os custos em manufaturas celulares." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/18/18140/tde-16072008-103928/.
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O objetivo desta dissertação é realizar e comparar a aplicação da modelagem dinâmica de sistemas (MDS) e do activity based costing (ABC) para mensurar os custos em manufatura celular. Nesse sentido, foi realizada uma simulação utilizando os conceitos de MDS para obter os custos de produção de quatro produtos, em um ambiente de manufatura celular, considerando o método ABC e a comparação desses valores com a técnica de custeio tradicional ou absorção. Quanto à metodologia de pesquisa, esse trabalho é de enfoque quantitativo no qual o tipo de pesquisa é exploratório sem estabelecimento de hipóteses, porém, guiada pelos seus objetivos. Os resultados obtidos demonstram que a aplicação do ABC juntamente com a MDS é muito satisfatória quando comparada com a técnica tradicional. Finalmente, a aplicação do ABC com a MDS pode ser utilizada eficientemente como um método alternativo para custeio em manufaturas celulares.The aim of this dissertation is to apply and to compare the modeling system dynamics (MDS) and activity based costing (ABC) to measure the costs in cellular manufacture. Taking this into account, a simulation was accomplished using the concepts of MDS to obtain the costs of production of four products, in an environment of cellular manufacture, considering ABC method and the comparison of those values with the technique of traditional costing. As for the research methodology, this dissertation is of quantitative focus in which the research type is exploratory without establishment of hypotheses, however guided by their objectives. The obtained results demonstrate that the application of ABC together with MDS it is very satisfactory when compared with the traditional technique. In conclusion, it can be observed that the application of ABC with MDS can be used efficiently as an alternative method to costing in cellular manufacture.
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Nassar, Mahmoud. "Activity-Based Costing (ABC) systems within Jordanian industrial companies : factors that facilitate, motivate and create barriers to ABC implementation." Thesis, University of South Wales, 2010. https://pure.southwales.ac.uk/en/studentthesis/activitybased-costing-abc-systems-within-jordanian-industrial-companies-factors-that-facilitate-motivate-and-create-barriers-to-abc-implementation(fd700302-fd52-41ba-b53a-db34b28d1b09).html.
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The diffusion of Activity Based Costing (ABC) has been researched extensively in developed countries. Research on these issues in Jordan in general and within the Jordanian industrial sector more specifically is limited. The aim of the current research is to contribute to the design and successful ABC implementation in the Jordanian industrial sector. To achieve the aim of the research, the research methodology included both quantitative and qualitative data. The first stage was a quantitative study. The questionnaire survey was developed and the primary aims were to determine the current state of ABC adoption and implementation. The factors that facilitate, motivate and create barriers to ABC implementation were examined. In the second stage, semistructured interviews were used to probe the significant results of the questionnaire survey. The interviews were conducted with 6 companies that have implemented ABC in full and currently using ABC information. The survey findings indicate that ABC implementation among Jordanian industrial companies is quite satisfactory. The rate of ABC implementation is about 50.8%. Within the Jordanian industrial sector, the interaction between the following factors facilitated and motivated the implementation of ABC, namely: top management support, both training and education about the system, higher information technology, increasing proportion of overhead costs, growing costs, including product costs and administrative costs, and an increasing number of product variants. The interviews with financial managers/heads of cost accounting departments are consistent with questionnaire survey findings and both reveal and emphasise the important effect of consultants, professional management/accounting bodies and cooperation between academics and professionals upon implementing ABC within the Jordanian industrial sector. Therefore, it can be concluded that it is not only demand but also supply factors that influence implementation of ABC within the Jordanian industrial companies.
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Lečbychová, Vendula. "Řízení nákladů v podniku s využitím metody Activity Based Costing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224558.
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My thesis mainly deals with Activity Based Costing (ABC), but focuses also on the matters related to traditional costing. Based on the current-state analysis of a selected manufacturing enterprise, in particular in the area of costing, a primary ABC model that is applicable in the conditions of the enterprise has been designed. The last part of the thesis presents a comparison between the results achieved while using a traditional product costing method and ABC methodology.
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Börjesson, Max. "Kostnadskalkylering för lean-företag : En systematisk litteraturstudie." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-98417.
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Titel: Kostnadskalkylering för lean-företag – En systematisk litteraturstudie Författare: Max Börjesson Handledare: Helena Forslund Examinator: Elin Funck Lärosäte: Ekonomihögskolan vid Linnéuniversitetet i Växjö Kurs: Examensarbete i controller för Civilekonomprogrammet Nyckelord: lean, kostnadskalkylering, standardkostnader, activity based costing, ABC, value stream costing, VSC. Bakgrund och problemformulering: lean är en filosofi som fått stort genomslag. Samtidigt kräver användandet av filosofin anpassningar, bland annat i företags kostnadskalkylering. I den befintliga forskningen är det inte tydligt vilken forskning som faktiskt passar bäst för företag som använder lean. Syfte: Syftet med studien är att kartlägga forskningen om kostnadskalkylering tillsammans med lean, samt utreda vilket av verktygen för kostnadskalkylering som passar bäst för företag som använder lean. De verktygen som undersöks är standardkostnader, ABC och VSC. Metod: metoden är baserad på en systematisk litteraturstudie, kompletterat med ett teorikapitel. Slutsats: studien visar att kostnadskalkylering för lean-företag är ett område som fått ett ökat intresse sedan år 2002. Den identifierade litteraturen kommer framförallt från Europa och Nordamerika. Standardkostnader används ofta som en jämförelse till andra verktyg, medan activity based costing och value stream costing ofta har en mer central roll i studier. I studien har få fördelar med standardkostnader identifierats. Både activity based costing och value stream costing framstår som lämpliga, utifrån den litteraturen som finns idag.Title: Lean Cost Accounting – A Systematic Literature Review Author: Max Börjesson Tutor: Helena Forslund Examiner: Elin Funck Institution: School of Business and Economics, Linnaeus University, Växjö Course: Degree Project in Controlling, The Business Administration and Economics Programme, 4FE18E. Keywords: lean, cost accounting, standard costing, activity based costing, ABC, value stream costing, VSC. Background and problem discussion: the interest for lean has been great. Implementation of lean requires companies to make adoptions. One of the adoptions that needs to made is in the cost accounting. The current literature has not identified what the best method for lean companies is. Purpose: the purpose of this study is to identify the existing research about cost accounting for lean companies, and to examine the method that fits lean companies the best. The tools used are standard costing, activity based costing and value stream costing. Method: A systematic literature review is used in this study. Conclusion: This study shows that the interest for cost accounting for lean companies has developed since 2002. The identified literature is primarily from Europe and North America. Standard costing is often used for comparisons with other tools. Activity based costing and value stream costing have a more central role in studies when they are used. This study has not identified any benefits of using standard costing, while both activity based costing and value stream costing seem to be useful.
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Iglesias, Daniel Eloy Tejera. "Proposta de uma sistemática de avaliação de investimentos utilizando o método ABC (activity-based costing)." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 1999. http://hdl.handle.net/10183/1916.
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As técnicas tradicionais de avaliação de rentabilidade apresentam características que resultam eficazes no que tange aos aspectos econômicos da análise de investimentos. No entanto, a validade das informações fornecidas por estes métodos depende dos dados incluídos na avaliação. Neste sentido, em função da complexidade e do inter-relacionamento existente nos processos produtivos de empresas, as alterações proporcionadas por um investimento podem ter impacto sobre áreas que não estão diretamente envolvidas com o projeto a ser implementado. Este fato dificulta a identificação e conseqüente inclusão da totalidade dos fatores que causam impacto na análise do projeto. Além disso, impactos relacionados a atividades indiretas não possuem uma metodologia que permita sua quantificação. Como forma de abordar o problema, este trabalho apresenta uma sistemática de avaliação de investimentos que, através de uma seqüência estruturada de passos e com a utilização das informações geradas por um sistema de custeio do tipo ABC (Activity-Based Costing), possibilita incluir na análise impactos indiretos gerados pelo projeto. A aplicação desta sistemática em um projeto de substituição de equipamento numa empresa do ramo industrial mostra que as informações geradas complementam aquelas obtidas quando da aplicação das técnicas tradicionais. Desta forma, foi possível avaliar o impacto econômico provocado por possíveis alterações nos setores não diretamente ligados ao projeto.The traditional techniques for profitability evaluation present characteristics that result effective to the economical aspects of the investment analysis. However, the validity of the information supplied by these methods depends on the data included in the evaluation. In this sense, due to the complexity and the inter-relationship of the companies productive processes, the resulting alterations of an investment may impact on areas that are not directly involved with the project to be implemented. This fact restrains the identification and consequent inclusion of the totality of the factors that cause impact in the project analysis. Besides, there is no methodology allowing the total quantification of the activities indirectly impacted in the project. To approach this problem, this research work presents a method for investments evaluation that makes possible to include the analysis of the indirect factors generated by the project. This approach suggests a structured sequence of steps using the information generated via an ABC (Activity-Based Costing) costing system. The application of this approach in a project of equipment substitution at an industrial firm shows that the generated information complements those obtained by the application of traditional techniques. It makes possible to evaluate the economical impact involved in possible alterations of the sectors that are not directly linked to the original project.
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Dahl, Jonas, and Jesper Porelius. "ABC+SCM=Sant?" Thesis, Linköping University, Department of Management and Economics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-5738.
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Background:
Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.
Purpose:
The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.
Research method:
The thesis takes it’s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.
Conclusions:
The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management.
Bakgrund
Företag av idag ingår i allt större utsträckning i någon form av samarbete för att på så vis skapa sig konkurrensfördelar på marknaden, en av dessa samarbetsformer går under beteckningen Supply Chain Management. Hur styrningen i denna typ av relation bör se ut är ett relativt outforskat ämne, dock finns det i dagens forskningsdebatt flera forskare som förespråkar ABC-kalkylering som ett lämpligt styrinstrument för denna typ av relationer.
Syfte
Syftet med uppsatsen är att undersöka hur väl den pågående forskningsdebatten gällande användandet av ABC som styrverktyg inom SCM överensstämmer med befintlig teoribildning inom de respektive forskningsområdena.
Genomförande
Studien tar sin utgångspunkt i litteraturen, med detta avses att den empiri som studeras består av publicerade artiklar i den aktuella debatten. Informationen ställs sedan i relation till den existerande teoribildningen inom ABC respektive SCM.
Slutsats
De resultat som framkommer ur studien visar på att den aktuella debatten i vissa avseenden har rätt i de positiva effekter ett ABC-system skulle kunna generera inom SCM. Men vad studien huvudsakligen kommer fram till är att det i forskningsdebatten saknas en ordentlig problematisering av ämnet, vilket enligt oss också förklarar den övervägande positiva syn som föreligger till användandet av ABC inom SCM.
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Cherres, Juárez Sergio Luis. "Activity based costing : metodología para el diseño e implementación de un sistema ABC : el caso Freno S.A." Bachelor's thesis, Pontificia Universidad Católica del Perú, 2008. http://tesis.pucp.edu.pe/repositorio/handle/123456789/140.
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Lo que nos hemos planteado como objetivo en este trabajo es una exposición bastante
completa de una metodología que facilite el diseño e implementación de un sistema
ABC en la empresa Frenosa, poniendo énfasis en la aplicación práctica de cada una
de las fases planteadas en dicha metodología.Tesis
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Munaretto, Lorimar Francisco. "Uma contribuição ao estudo dos custos de universidades comunitárias com o uso do ABC - Activity Based Costing." Florianópolis, SC, 2000. http://repositorio.ufsc.br/xmlui/handle/123456789/78674.
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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico.Made available in DSpace on 2012-10-17T17:48:37Z (GMT). No. of bitstreams: 0Bitstream added on 2014-09-25T16:52:46Z : No. of bitstreams: 1 171385.pdf: 1825655 bytes, checksum: 80d8acb7690052acc05b6e6ae485465d (MD5)
Desenvolvimento de um sistema de custos, alicerçado no ABC - Activity Based Costing (Custeio Baseado em Atividades), utilizando o caso da URI - campus de Frederico Westphalen/RS. A proposição apresenta a caracterização das universidades comunitárias e da instituição objeto do estudo. Na seqüência foram elaboradas e descritas as atividades e processos e identificados os recursos indiretos que são consumidos pelas atividades e processos, bem como a medida de consumo e como as atividades e processos são consumidos pelos objetos de custeio. Apresenta-se também uma configuração para a apuração do custo unitário por hora, tanto dos custos diretos quanto dos indiretos, evidenciando-se todas as etapas que constituem a proposta de sistema de custos para uma universidade comunitária.
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Amarante, Fabiane Maria Sapucaia de. "Diretrizes para elaboração orçamentária em instituição de ensino superior, alicerçadas nos pressupostos do ABC - Activity Based Costing." Florianópolis, SC, 2002. http://repositorio.ufsc.br/xmlui/handle/123456789/83344.
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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico. Programa de Pós-Graduação em Administração.Made available in DSpace on 2012-10-19T23:07:20Z (GMT). No. of bitstreams: 0
O presente estudo tem como objetivo a definição de diretrizes a serem observadas na proposta orçamentária em uma IES, considerados os princípios do ABC - Custeio Baseado em Atividades, através da qual as organizações melhoram serviços e definem com maior precisão os custos das atividades realizadas. Esta concepção orienta a tomada de decisões nas IES, tornando-as mais competitivas na prestação de seus serviços, principalmente frente as mudanças e desafios impostos pela competitividade do setor no Brasil , particularmente em Santa Catarina. Como Instituição de referência para a elaboração do estudo, foi selecionada a Faculdade Estácio de Sá de Santa Catarina, por oferecer a oportunidade de cumprir, nos trabalhos desenvolvidos, todas as orientações metodológicas pertinentes a uma observação participante, na qual o investigador, além de dispor das informações necessárias para o cumprimento dos objetivos de pesquisa, deve poder interagir no processo de execução das atividades em análise. A metodologia utilizada permite confrontar a prática atualmente desenvolvida pela IES com o modelo teórico apresentado por Kaplan e Cooper (2000), que recomendam o cumprimento de um conjunto de etapas que tornam mais consistente a implementação do planejamento orçamentário por atividades. Como conclusão da experiência vivida na Instituição, são apresentadas diretrizes que devem ser incorporadas ao modelo teórico tomado por referência e que levam em consideração a particularidade da relação vivida pela IES com sua Mantenedora, que adota modelo gerencial essencialmente centralizador. Estas diretrizes tem por destaque a necessidade de compatibilização do processo orçamentário adotado na prática, simultaneamente ao desenvolvimento do orçamento proposto, baseado em atividades.
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Falta, Michael. "Statistical and computational methods to assess uncertainty and risk in accounting." Thesis, Queensland University of Technology, 2005. https://eprints.qut.edu.au/16053/1/Michael_Falta_Thesis.pdf.
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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers.
Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to penetrate and to contribute to practitioners' needs.
Dr Falta applied components of mathematics, statistics, econometrics, finance and computing to aspects of accounting and auditing. He developed an enhanced framework for scientific measurement of business process costing and recording accounting transaction data. This has enabled a better understanding of risk in accounting-based decision-making. His research is being incorporated in projects with the Royal Australian Navy and SunWater.
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Falta, Michael. "Statistical and Computational Methods to Assess Uncertainty and Risk in Accounting." Queensland University of Technology, 2005. http://eprints.qut.edu.au/16053/.
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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to penetrate and to contribute to practitioners' needs. Dr Falta applied components of mathematics, statistics, econometrics, finance and computing to aspects of accounting and auditing. He developed an enhanced framework for scientific measurement of business process costing and recording accounting transaction data. This has enabled a better understanding of risk in accounting-based decision-making. His research is being incorporated in projects with the Royal Australian Navy and SunWater.
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Abdel, Halim Amr Mohamed Said. "A contingency model of activity-based costing (ABC) systems : an empirical investigation in the UK's manufacturing business units." Thesis, University of Southampton, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.402233.
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Borges, Marcelo Alexandre. "Método ABC (activity-based costing) aplicado ao processo de logística de distribuição : o caso da indústria de computadores." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2003. http://hdl.handle.net/10183/4023.
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Golovkova, Anita. "Návrh ABC modelu na příkladu zdravotnického zařízení." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360510.
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The thesis deals with the issue of the formation of the ABC model in healthcare facilities. The aim of this work is the formation of the ABC model on the example of the Infectious Department of the selected teaching hospital. The work is divided into theoretical and practical part. In the framework of the theoretical part are summarised findings from literature review regarding the Activity-Based Costing method and its application in medical organisations. In the practical part are already constructs of the ABC model itself, based on an annual data basis using a procedure adapted to the medical facilities.
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Hejtmánek, Petr. "Možnost využití ABC v logistickém procesu společnosti Primus CE." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142223.
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This work focuses on application of Activity based costing method in Primus CE. Within the practical part of the thesis, analysis of selected part of logistics process in the company is performed and activities within the process are mapped and valued. The thesis describes individual steps of valuation. Firstly activities for valuation are defined. In second step, cost-pool related to defined activities is identified. Following this step cost-pool is divided into sub-cost-pools based various cost-drivers which are likely to be common for activities in the groups. Selection of cost drivers is covered and reasoning is provided in the thesis. In the last step, cost of each activity is calculated. The summary of the work includes findings from the process of creating this model as well as findings resulting from valuation itself.
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Alcouffe, Simon. "La diffusion et l'adoption des innovations managériales en comptabiblité et contrôle de gestion : le cas de l'ABC en France." Jouy-en Josas, HEC, 2004. https://tel.archives-ouvertes.fr/tel-00475378.
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Larsson, Rolf G. "Prototyping inom ABC och BSc. : Erfarenheter från aktionsforskning i tre organisationer." Doctoral thesis, Växjö universitet, Ekonomihögskolan, EHV, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:vxu:diva-392.
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This dissertation focuses on how to use prototyping as a method for developing models in Management Accounting and Control Systems, a field in Business Administration. It combines three emerging theories: prototyping, Activity Based Costing (ABC) and the Balanced Scorecard (BSc). Prototyping is an alternative to the traditional systems development method. In prototyping end-users play an important role in being a part of the development team in the design of models for ABC and BSc. The study is conducted as action research projects. Together with controllers and their co-workers, in three organisations, I am engaged in four prototyping projects between 1988 and 2003. The cases are Gunnebo Fastening, Kinnarps Office Furniture and the local community organisation for Childcare & School in Västervik. The main result is that we can show that it is possible to develop models for ABC and BSc with prototyping. It is also possible to develop models for the different versions of ABC and BSc that Cooper & Kaplan and Kaplan & Norton suggest. We learn that prototyping is a process in loops consisting of four phases: exploration, experimentation, evaluation and evolution. This type of prototyping is labelled Experience based Prototyping, E-Prototyping. The contributions from the study are of two kinds. The major contribution is that with the E-Prototyping process we can see a further development of the knowledge of prototyping. In E-Prototyping I have put together various theories on prototyping into one process and identified the four phases of exploration, experimentation, evaluation and evolution. The second kind of contribution is found in models for ABC and BSc, developed with prototyping. Both ABC and BSc theories continue to be developed and I have followed that development for almost 15 years. We have been able to show, both theoretically and practically, that prototyping is an alternative to the stepwise system development method that Cooper & Kaplan and Kaplan & Norton suggest. It is a method that allows us to follow the various versions of the theory of ABC and BSc with our prototypes. We are also extending BSc theory when we use the BSc prototype Cockpit as a model for quality control and when we introduce the combination of ABC and BSc as a basis for what the C and S label value for money.
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Lundgren, Marcus, and Nilsson Tobias. "Produktkalkylering i mindre hantverksföretag : En fallstudie på Gemla Fabrikers AB." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-53356.
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Course: Degree project in Logistics, the Business Administration and Economics Programme, 4FE19E, VT16 Authors: Marcus Lundgren and Tobias Nilsson Supervisor: Peter Berling Examiner: Helena Forslund Title: Product Costing in Small Craft Companies – A Case Study at Gemla Fabrikers AB Background: Today a competitive price is no guarantee to keep a company profitable. Cost control has become more central and especially cost control considering work put in to the product and tradeoffs connected to the product in question has become central to secure the company’s competitiveness. A useful tool to secure the competitiveness is product costing when making profit analysis, setting price levels as well as other decision making. The challenge is to find a product costing method which fits right and distribute the direct and indirect costs in a fair manner. Purpose: The purpose of this study is by constructing a flowchart over the production process adapt a model for product costing that supports pricing and decision making of the product assortment at Gemla Fabrikers AB, and theoretically raise the discussion of the adapted models suitability in a context of small time manufacturers that is characterized by an artisan production. Method: The study is conducted as a case study at Gemla Fabrikers AB and uses a research strategy containing both qualitative and quantitative approaches. Collected data is mainly obtained via unstructured interviews, direct observations and time studies. A process mapping was made as a start to serve as a foundation for other parts of the study. A product costing method was later adapted to fit the parameters and way of working in a company with high levels of craftsmanship. Conclusions: After mapping the process of the company it was clear that the production was characterized by a time-consuming manufacturing process with a large number of activities. This resulted in an adapted product costing method, which origins from the activity based costing model, in order to distribute the costs in a more correct way based v on the actual time consumption. The adapted model is designed with a distinct activity based distribution on product level where every activity cost is established at a given volume of production, resulting in guidance and basis for cost control and when setting prices. Based on the company in the case study the conclusion was made that this way of working with product costing can be used in other companies with similar production and high level of craftsmanship, merging support activities together and focus on the value adding activities. The cost allocation is made using cause and effect based on the actual time put into the activities where a smaller number of time related cost drivers are used. The model is therefore to consider suitable for increased cost control as well as serving as a foundation for product pricing and decision making.Kurs: Examensarbete i logistik för Civilekonomprogrammet, 4FE19E, VT16 Författare: Marcus Lundgren och Tobias Nilsson Handledare: Peter Berling Examinator: Helena Forslund Titel: Produktkalkylering i mindre hantverksföretag – En fallstudie på Gemla Fabrikers AB Bakgrund: Ett konkurrenskraftigt pris är i dagsläget inte tillräckligt då även en noggrann kostnadskontroll som tar hänsyn till arbetskraftsinsatsen och produktrelaterade avvägningar krävs för att säkerställa konkurrensförmågan. Ett användbart verktyg för detta är upprättandet av produktkalkyler som grund för lönsamhetsanalyser, prissättningsstrategi och beslutsunderlag. Svårigheten ligger dock i att finna rätt kalkyleringsmetod gällande detaljeringsnivån som fördelar en verksamhets direkta och indirekta kostnader på ett rättvisande sätt. Syfte: Syftet med studien är att genom en kartläggning av tillverkningsprocessen anpassa en produktkalkyl för prissättning och beslutsfattande av produktsortimentet på Gemla Fabrikers AB, samt teoretiskt lyfta diskussionen om anpassad modells lämplighet i en kontext för mindre tillverkande företag som karaktäriseras av en hantverksmässig produktion. Metod: Studien utförs enligt en fallstudie på Gemla Fabrikers AB med en flerfaldig forskningsstrategi av kvalitativ art med kvantitativa inslag. Datainsamlingen bygger främst på ostrukturerade intervjuer, direkta observationer och tidsstudier. En processkartläggning genomfördes till en början för att utgöra ett underlag för resterande delar. Vidare anpassades en produktkalkyl utifrån företaget och tillverkningens karaktär vilket slutligen utgjorde ett underlag för modellens lämplighet i en hantverksmässig tillverkningskontext. Slutsatser: Efter genomförd kartläggning av tillverkningsprocessen på fallföretaget framgick det att tillverkningen karaktäriseras av en tidskrävande process med ett stort antal ingående aktiviteter. Detta resulterade i att anpassad produktkalkyl utformades enligt en ABC-modell då slutsatsen blev att fördelningen av kostnaderna skulle göras iii mer rättvisande om dessa fördelades till respektive aktivitet baserat på det faktiska tidsutnyttjandet. Anpassad modell utformades genom en tydlig aktivitetsfördelning utifrån produktnivå där varje aktivitets kostnad fastställs vid en given produktionsvolym vilket möjliggör underlag för en ökad kostnadskontroll, prissättningsstrategi och beslutsunderlag. Baserat på studerat fallföretag drogs slutsatsen att anpassad modell görs lämplig för andra företag i en liknande hantverksmässig kontext utifrån att i högre grad göra sammanslagningar av aktiviteter med ett större fokus på de värdeadderande aktiviteterna. Kostnadsfördelningen sker via ett orsak-verkan samband utifrån det faktiska tidsutnyttjandet där ett mindre antal tidsrelaterade kostnadsdrivare används. Modellen blir då lämplig för ökad kostnadskontroll samt underlag för prissättning och beslutsfattande.
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Nunes, Angela Sofia Ferrari. "Aplicabilidade do m??todo de custeio ABC (activity based costing) em sociedades seguradoras : estudo de caso em uma filial." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2003. http://132.0.0.61:8080/tede/handle/tede/582.
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Previous issue date: 2003-06-26The main aim of this work is to demonstrate in a practical-theoretical way the verification of the indirect cost of the products of na Insurance Partnership through the Costing Method ABC - Activity Based Costing and identify the advantages in comparison with the Costing Method used before. The theoretical reference about the insurance operations were based on the current laws issued by regulating institutions that are responsible for the Brazilian Insurance market rules; on the technical books; on the post graduation monographies, mentioned in the bibliography reference. The theoretical grounding on the ABC - Activity Based Costing and a brief theory on ABM - Activity Based Management - can be found in the chapter III of this work. The reasons why the company opted for another cost method and its consequent advantages on decisions taking can be foun in the conclusions.
The main aim of this work is to demonstrate in a practical-theoretical way the verification of the indirect cost of the products of na Insurance Partnership through the Costing Method ABC - Activity Based Costing and identify the advantages in comparison with the Costing Method used before. The theoretical reference about the insurance operations were based on the current laws issued by regulating institutions that are responsible for the Brazilian Insurance market rules; on the technical books; on the post graduation monographies, mentioned in the bibliography reference. The theoretical grounding on the ABC - Activity Based Costing and a brief theory on ABM - Activity Based Management - can be found in the chapter III of this work. The reasons why the company opted for another cost method and its consequent advantages on decisions taking can be foun in the conclusions.
O objetivo principal deste trabalho ?? demonstrar de uma maneira te??rico-pr??tica, a apura????o dos custos indiretos dos produtos de uma sociedade seguradora atrav??s do M??todo de Custeio ABC (Activity Based Costing) e identificar se houve vantagens em compara????o com o m??todo de custeio utilizado anteriormente. O referencial te??rico sobre as opera????es de seguro foram embasadas nas legisla????es vigentes, expedidas pelos ??rg??os competentes respons??veis pela atua????o do mercado segurador no Brasil, tamb??m nos livros t??cnicos, disserta????es de mestrado e teses de doutorado, citados nas refer??ncias bibliogr??ficas. O fundamento te??rico sobre o M??todo de Custeio ABC (Activity Based Costing), utilizado neste trabalho, bem como, uma breve teoria sobre o ABM, consta no cap??tulo III. Nas considera????es finais, constam as raz??es que levaram a empresa a optar por outro m??todo de custeio e as vantagens obtidas pela seguradora para a tomada de decis??es.
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Boučková, Markéta. "Strategické řízení nákladů." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124567.
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The thesis deals with the strategic cost management (SCM) highlighting particular approaches and their possible synergies. In the beginning, it depicts actual state of this field of research and presents areas related to the SCM including strategic management and business strategies. The main part of the thesis deals with an analysis of the existing three lines of research. A special emphasis is given to the information support of the decision-making process. In order to analyse these approaches the thesis includes selected tools that should define and characterize their requirements. Process-based line includes an examination of Activity Based Costing/Management (ABC/M) model. Product-based line is covered by a calculation of the Life Cycle Costing (LCC). Responsibility-based line aims on the two main pillars of the approach, which are the organisational structure and the performance measurement system. Balanced Scorecard (BSC) model is then used as an example of a complex performance measurement system. In the end, the thesis analyses current state of the managerial accounting and it sums up contemporary trends and influences in the field. Finally, it identifies the main shift towards a managerial accounting that uses various lines of research that together form an efficient synergy that empowers the long-term growth of the company.
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Cordeiro, Thiago Gondim. "MÃtodo de precificaÃÃo baseada no custeio meta e custeio ABC aplicado em uma microempresa pecuarista." Universidade Federal do CearÃ, 2012. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=8646.
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FundaÃÃo Cearense de Apoio ao Desenvolvimento Cientifico e TecnolÃgicoO processo de formaÃÃo de preÃo à de fundamental importÃncia para que uma empresa alcance uma rentabilidade satisfatÃria. Uma sÃrie de fatores internos e externos sÃo determinantes para esse processo, portanto uma anÃlise adequada e sistemÃtica dos gastos deve ser realizada de forma a detectar distorÃÃes e dar suporte ao tomador de decisÃo em vÃrios aspectos. Este trabalho objetiva desenvolver uma metodologia de precificaÃÃo eficiente e eficaz, com base no Custeio Baseado em Atividades e no Custeio-Meta, de forma a otimizar os ganhos de micro e pequenas empresas da indÃstria pecuÃria. O trabalho à estruturado a partir da fundamentaÃÃo teÃrica, onde à apresentada explicaÃÃo sobre o processo de precificaÃÃo, sua importÃncia e seus mÃtodos. TambÃm sÃo apresentados os dois sistemas de custeio utilizados no trabalho e suas caracterÃsticas. Em seguida, o mÃtodo proposto à descrito. A metodologia compreendeu pesquisa bibliogrÃfica e pesquisa de campo. O mÃtodo foi aplicado em uma empresa pecuÃria de pequeno porte e apresentou, como principais resultados, a estruturaÃÃo do custo do produto para adequaÃÃo do preÃo de mercado; o conhecimento do custo das atividades desempenhadas no processo produtivo e pontos de melhoria. A aplicaÃÃo do trabalho pode guiar pequenos empreendedores do setor pecuÃrio a gerirem de forma adequada seus custos para se manterem competitivos no mercado.
The pricing process is very important for a company to reach a satisfactory profitability. Many internal and external factors are crucial to this process, so a proper and systematic analysis of costs should be performed to detect distortions and support the decision-maker in several respects. This research aims to develop a methodology for efficient and effective pricing based on Activity Based Costing and Target Cost, so as to optimize the gains of small enterprises in the livestock industry. The paper is structured based on the theoretical framework, which an explanation of the pricing process is presented, also the importance and pricing methods. Also shown are the two costing systems used at work and their characteristics. Then the proposed method is described. The methodology included literature research and field research. The method was applied into a small ranching company and provided, like main results, the structure of the product cost for the adequacy of market price, the aware of the costs of the activities performed in the production process and points for improvement. The job application can guide entrepreneurs of the livestock sector to adequately manage their costs to become competitive in the market.
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Tavares, Fábio Miguel Martins. "Custo da hora de voo : aplicação do modelo ABC à Força Aérea Portuguesa." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10862.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisApesar de existirem vários estudos que explicam o Activity-Based Costing, muito reduzido é o número daqueles que apresentam uma aplicação prática do mesmo, principalmente quando se trata de uma organização militar. A iniciativa de calcular o custo da hora de voo remonta a 1985, tendo desde então sofrido várias reformulações, estando ao momento a Diretiva 02/2004 em revisão para melhor refletir a realidade da organização. Por esse facto, como também pela necessidade de estabelecimento de um preço da hora de voo a praticar quando os serviços da FAP são requisitados e como instrumento de gestão para avaliar a eficiência de recursos humanos e materiais, houve a necessidade de estudar este tema, aplicando um método recente e inovador como o ABC, em que são definidas atividades como principais elementos de consumo dos recursos de uma organização. Desta forma, o presente trabalho tem por objetivo a aplicação do ABC na Força Aérea Portuguesa, passando pela implementação prática à Base Aérea nº6, unidade aérea que suporta um número significativo de diferentes aeronaves. Os resultados apontam para um melhor custeio dos produtos, principalmente por não apenas alocar os custos diretos, mas também distribuir os custos indiretos da BA 6, custos de apoio importantes na sustentação e manutenção de um alerta constante como é exigido à FAP.
Although there is a wide range of studies explaining Activity-Based Costing, only a few have a practical application, even more when there is a military organisation involved. The initiative of calculating the cost per flight hour has begun in 1985, however it has suffered some changes over the years, and at this moment the Directive 02/2004 is under revision to better reflect the reality of the organization. By that fact, but also the need for establishing a price per flight hour when the Air Force services are needed and as a management instrument to evaluate the efficiency of human resources and materials, there was a need to study this theme, applying a recent and innovative method as ABC, where activities are the main elements in consuming the resources of an organization. Therefore, the main objective of this investigation is to apply ABC to the Portuguese Air Force, by implementing it to the Air Base number 6, one of the air units that support a significant number of different airplanes. The results show a better product costing, especially because it is take in account not only direct costs but also the distribution of indirect costs, support costs that are very important in sustaining and maintaining a constant alert state as it is required to the Portuguese Air Force.
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Silva, Ivanir Salete Techio da. "Um estudo da utilização do custeio baseado em atividades (ABC) na apuração dos custos ambientais." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2003. http://hdl.handle.net/10183/3772.
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Ao longo dos anos o desenvolvimento foi tratado apenas sob o aspecto econômico. Sob essa visão não havia limites para o crescimento. Porém, o esgotamento de alguns recursos e as crises que os sucederam, o aumento de acidentes ecológicos e conseqüente agravamento dos problemas ambientais, impulsionou a sociedade e os organismos que a representam a cobrar maior responsabilidade ambiental das organizações. Essa nova postura mundial impôs às empresas a incorporação em suas estratégias, além do fator econômico, também o fator ambiental como uma necessidade para garantir sua sobrevivência. Apesar da constatação da importância dos Sistemas de Gestão Ambiental e de sua incorporação por um grande número de empresas, são muito incipientes os efeitos alcançados pelos instrumentos utilizados para sua promoção, em especial os instrumentos de controle. Isso se deve especialmente pela não percepção do quanto a questão ambiental influencia na questão econômica das empresas. A gestão ambiental como qualquer prática administrativa requer instrumentos que possibilitem informações confiáveis. Este trabalho objetiva testar a utilização do custeio baseado em atividades como ferramenta para geração de elementos necessários à gestão ambiental. Para tal, foi desenvolvido um modelo para aplicação em uma área-piloto de um curtume. A escolha da empresa deu-se em função do alto nível de rejeitos gerados e por fazer uso de produtos químicos e de água limpa em seu processo produtivo. As conclusões deste estudo demonstram que o custeio ABC é um instrumento capaz de gerar informações úteis à Gestão Ambiental.Throughout the years the development was treated only under the economic aspect. Analyzing in this way, the growth didn’t have limits. However, the exhaustion of some resources and the crises that had succeeded them, the increase of ecological accidents and as a result of that the worsening of the environmental problems, caused a boost in a society and the organisms that represent it. The community overcharges environmental responsibility of the organizations. This new world-wide view imposed to the companies the incorporation in its strategies, beyond the economic factor, also the environment factor as a necessity to assure its survival. Despite the observation of the importance of the Systems of Environmental Management and its incorporation for a great number of companies, the effects reached for the instruments used for its promotion are very beginning, in special the control instruments the effect reached for the instruments used for its promotion, in special the control instrument. It happens specially because of the lack of the perception of how the environment question influence in a economic question of the companies. The environment management as any practical administrative requires instruments that make possible trustworthy information. The purpose of this work is to test the use of the activity based costing as tool for generation of necessary elements the environment management. It was developed a model for application in tannery as an experimental area. The choice of the company was given in function of the high level of generated rejects and for making use of chemical products and clean water in its productive process. The conclusions of this study demonstrate that the ABC expenditure is an instrument capable to generate useful information to the Environment Management.
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Levy, José Pedro de Sousa. "Sistema de custeio ABC: uma aplicação a uma empresa de construção civil em Cabo Verde." Master's thesis, Universidade de Évora, 2014. http://hdl.handle.net/10174/11336.
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Os sistemas de custeio são sistemas de informação e de suporte à tomada de decisão. Porém, os sistemas de apuramento de custos denominados tradicionais vêm sendo substituídos por outros, designadamente o ABC, para permitir que as empresas alcancem cada vez mais vantagens competitivas, disponham de melhores procedimentos de apuramentos de custos e, com isso, melhorem a qualidade da informação de apoio ao processo de gestão.
Este trabalho de projeto pretende desenvolver, numa perspetiva crítica, um estudo de implementação do sistema de custeio ABC numa empresa cabo-verdiana de construção civil e desenvolver um modelo adaptado à mesma.
Os resultados mostram a adequação do sistema à empresa em questão, bem como a sua exequibilidade e, por isso, o impacto da sua possível adopção poderá ser um contributo valioso para a gestão; Activity-Based Costing: an application to a building company in Cape Verde
Abstract
Costing systems are information systems and support systems for decision-making. Traditional costing systems have been replaced by others systems, namely the Activity-Based Costing (ABC), as they allow companies to achieve competitive advantages, to have better costing processes and thereby to improve the quality of information to support management processes.
This project intends to develop, in a critical perspective, a study of implementation of the ABC in a building company of Cape Verde and develop a model adapted to the company.
The results show the adequacy and the applicability of the system to the company. Thus, the implementation of ABC may be a valuable contribution to management.
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Brasil, Simeão Antônio Silveira. "Gestão estratégica de custos com o emprego do método de custeio por atividades - Activity-Based-Costing(ABC)- na radiologia médica convencional." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2003. http://hdl.handle.net/10183/4291.
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Os atributos informacionais que contribuem para o acerto das decisões dos gestores das organizações prestadoras de serviços à saúde, necessitam acompanhar a evolução da Contabilidade de Custos no sentido de contemplar os princípios e conceitos da Gestão Estratégica de Custos. Este trabalho emprega o Método de Custeio por Atividades – Activity-based Costing - com o propósito de quantificar o custo unitário dos exames radiológicos produzidos no Setor de Radiologia Médica Convencional em uma Instituição de Saúde. Foram custeados 114 tipos de exames, sendo 27 realizados com o uso de substâncias médicas contrastantes e 87 exames convencionais, observando os atributos de consumo de filmes radiológicos de cada um. Depois de determinado o custo unitário dos exames foi analisado as atividades que compõem o processo de produção de imagens radiológicas na unidade de pesquisa. Os resultados do trabalho mostram que o ABC propicia um bom nível de detalhamento das atividades selecionadas para a realização de exames radiológicos convencionais e com o uso de substâncias de contraste, visto que estes objetos foram agrupados segundo os atributos de consumo de filmes radiológicos. Isto possibilitou à pesquisa a análise das atividades por grupo de objetos de custo e a determinação do custo unitário dos exames radiológicos segundo as características de consumo de cada um.
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Fryklund, Ulf, and Linkai Zhang. "Relevance Lost through ABC : A Case Study at Ericsson Mobile Comunications AB in Linköping." Thesis, Linköping University, Department of Management and Economics, 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-668.
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During the last decade, Activity-Based Costing (ABC) has been recognized as a means to obtain more accurate and relevant information of product cost. Consultants have tried using the ABC concept as leverage for new projects, representatives from companies have attended seminars, and articles have been written on the theoretical foundations, the empirical justification, and on the implementation process. However, little progress seems to have been made despite of these activities. The question, whether ABC is the solution to the “Relevance Lost” or not, still remains to be answered. The research is based on a case study of an Ericsson company that has introduced Activity-Based Costing model for product costing. The purpose is to provide a critical evaluation and analysis of the existing model and to discuss how to “regain the relevance” of product costing through ABC. The study is conducted by interviewing relevant persons who are responsible for costing model and production process at Ericsson Mobile Communications AB in Linköping (ECS). Relevant documents during the implementation of ABC model have also been examined. Despite of a logical ABC model within ECS, the accuracy of cost information has not been improved. Many factors have been forgotten. Keeping costing model update, relating managers’ responsibility to activities performed and taking the cost of unused capacity into account are several examples. The study shows that ABCis not and will not be, however, the solution to the aging traditional product costing unless one uses it properly.
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Botelho, Ernani Mendes. "Custeio baseado em atividades - ABC: uma aplicação em uma organização hospitalar universitária." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-10042008-102523/.
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O desenvolvimento do Sistema ABC (Activity-Based Costing/Sistema de Custeio Baseado em Atividades) e sua aplicação em organizações industriais apresentou-se como uma importante ferramenta no processo de gerenciamento das organizações. A viabilidade deste sistema em organizações industriais e a carência de um sistema que apoiasse o processo de gerenciamento em organizações hospitalares despertaram, na área acadêmica, o desenvolvimento de trabalhos científicos que objetivam discutir a viabilidade da aplicação deste sistema também nas organizações hospitalares. A pesquisa bibliográfica deste trabalho demonstrou a existência de muitos trabalhos acadêmicos abordando a aplicação deste sistema em organizações hospitalares, sendo, no entanto, que todos estes abordam a aplicação em setores isolados. Visando ampliar a discussão a respeito deste tema, procurando discutir como seria a aplicação do mesmo sistema em uma organização hospitalar como um todo, este trabalho teve como objetivo geral delinear um modelo a partir da identificação e integração de dados, baseado na concepção do sistema ABC, que seja aplicável às organizações hospitalares. Para atingir este objetivo, foi aplicado um estudo empírico no Hospital Universitário Clemente de Faria em todos os seus setores e clínicas. Os resultados revelaram que o Sistema ABC pode ser aplicado em qualquer tipo de organização hospitalar, seja esta pública, privada ou filantrópica, devendo-se apenas realizar algumas adaptações conforme as características de cada organização.The viability of the ABC System (Activity-Based Costing) in industrial organizations has led to the academic area to investigate the viability of the application of this system also in hospital organizations. However the studies developed in Hospitals approach the application of this system in isolated sections. Enlarging the discussion concerning to this topic, this work had the purpose of delineating a model starting from the identification and integration of data basing on the conception of ABC system that would be applicable to hospital organizations in a generalized way. In order to reach to this objective, an empirical study was developed in all sections of the Hospital Universitário Clemente de Faria. With the study it was possible to delineate a model applicable to the studied institution. It is understood that this model is applicable to any kind of organization - public, private or philanthropic -, provided that some adaptations are done according to the characteristics of each organization.
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Stravinskaitė, Monika. "Medelyno išlaidų apskaitos modelis taikant ABC išlaidų apskaitos sistemą." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130621_132432-58593.
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Tinkamos išlaidų apskaitos sistemos pasirinkimui įtakos turi visa eilė veiksnių ir aplinkybių. Įmonėms, kurių produkcijos gamybai yra priskiriama daug netiesioginių išlaidų, buvo sukurta ABC (Activity-based costing) išlaidų apskaitos sistema, kuri padeda įvertinti veiklą, priimti valdymo sprendimus, kontroliuoti bei mažinti išlaidas, atsisakyti vertės nepridedančių veiklų. Atlikti tyrimai “N” medelyno pavyzdžiu parodė, kad netiesioginės sodmenų gamybos išlaidos paskirstomos miško sėjinukų, sodinukų ir dekoratyvinių sodinukų auginimo išlaidoms pagal tiesioginio darbo užmokesčio sumą. Toks netiesioginių išlaidų paskirstymas sodmenų grupėms iškraipo sodmenų savikainą, nes išanalizavus „N“ medelyno gamybos technologinį procesą, pastebėta, kad skirtingų grupių sodmenys kaupia ne vienodas išlaidas, t.y. jų poreikiai yra skirtingi ir reikalauja skirtingų veiklų. Todėl autorė siūlo medelyno gamybos procesą suskirstyti į tris pagrindinius etapus: produkto sukūrimą (idėją), produkto pagaminimą-išauginimą ir pardavimą, pagal šiuos etapus išskirti veiklas ir kaupti sodmenų auginimo išlaidas.Choice of appropriate cost accounting system is influenced by a number of factors and circumstances. Companies whose production is attributed to a lot of indirect costs have set up ABC (Activity-Based Costing) cost accounting system, which helps to evaluate performance, make management decisions to control and reduce costs, to refuse activities of value decrease. The studies in nursery 'N' show that the indirect costs of seedlings are allocated to forest seedlings, plants and ornamental plants growing costs under the amount of direct salary. This allocation of indirect costs distorts the cost of seedlings, because the analysis of the nursery "N" production process technology shows that different groups of seedlings accumulate different costs because their needs are different and require different activities. Therefore, the author suggests three basic steps of nursery production process: creation of the product (the idea), production-cultivation and sales, to exclude activities and to collect costs of seedling production.
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Bittencourt, Otavio Neves da Silva. "O emprego do método de custeio baseado em atividades - activity-based costing (ABC) - como instrumento de apoio à decisão na área hospitalar." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 1999. http://hdl.handle.net/10183/2803.
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O processo produtivo das organizações hospitalares necessita acompanhar as exigências estabelecidas pelos novos paradigmas da sociedade. Frente a esse desafio e considerando a complexidade dessas organizações, torna-se fundamental o uso de sistemas de informações que consigam reduzir o nível de incerteza dos processos decisórios. Este trabalho tem como objetivo aperfeiçoar a função de controle da gestão hospitalar, através da aplicação do método de custeio baseado em atividades, ou ABC (Activity-Based Costing), que busca melhor compreender o processo produtivo, para avaliar e custear, dando subsídios para a melhoria da eficiência econômica. Foram acompanhados pacientes internados com câncer de esôfago da especialidade de Cirurgia Geral de um hospital universitário. O desenvolvimento contou com a análise dos processos, identificação dos recursos envolvidos, direcionadores primários e secundários, que permitiram a apuração do custo por paciente e a análise de valor agregado (AVA). Do processo de internação, o estudo identificou 9 subprocessos (Admissão, Anamnese e Exame Físico, Prescrição pré-cirúrgica, Prescrição pós-cirúrgica, Diagnóstico, Reavaliação médica, Operação Cirúrgica, Prescrição de alta e Suporte ao 18 leito). Para cada subprocesso, avaliaram-se quais recursos da estrutura do hospital foram empregados, de forma a quantificar a participação de cada um nos respectivos subprocessos, através dos direcionadores primários. Definidos os recursos e sua participação, a fase seguinte foi verificar em que medida os recursos foram empregados pelas atividades durante o atendimento ao paciente. A partir da análise de processos, as atividades foram identificadas, sendo estabelecido um indicador que mensurasse o uso da atividade pelo paciente, os direcionadores secundários. Os resultados indicam que o ABC oferece níveis de detalhamento do processo de prestação de serviço hospitalar mais elevados do que nos sistemas tradicionais de custos e consegue perceber melhor o uso dos recursos durante o atendimento, em conseqüência, auferindo o custo de cada paciente com maior precisão. Além disso, permite a análise de valor agregado de todo o processo produtivo, auxiliando a organização a atingir os objetivos e permitindo enfrentar em melhores condições as alterações no ambiente interno e externo. Na medicina é dito que cada paciente é um caso, porque, ainda que a ciência tenha avançado muito nos últimos anos, as características pessoais e as reações a cada ação médica encontram uma variabilidade muito grande. No ABC, cada paciente passa a ser um objeto de custo, que absorverá os recursos necessários à conduta a ser seguida, permitindo melhor avaliar e controlar o desempenho do processo produtivo e auxiliando no processo decisório.
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Puccini, Nelson Lopes. "Gestão estratégica de custos: estudo exploratório da utilização do ABC/ABM no Brasil baseado na experiência de empresas de consultoria." reponame:Repositório Institucional do FGV, 1998. http://hdl.handle.net/10438/4928.
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Previous issue date: 1998-03-24T00:00:00ZO trabalho apresenta uma evolução dos sistemas gerenciais de custos. Analisa as principais mudanças que estão ocorrendo no ambiente competitivo e seus reflexos na deterioração da qualidade das informações de custos dos sistemas gerenciais. Discute conceitos relacionados ao custeiobaseado em atividades (ABC) e à gestão-baseada em atividades (ABM), que podem constituir-se em instrumentos para melhoria dessas informações. Realiza ainda um estudo exploratório sobre o estágio de utilização desses conceitos em empresas situadas no Brasil, com base na experiência de empresas de consultoria que implementam esses projetos nos mais diversos setores da economia.
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Moraes, Márcio Renato Quadros. "Diferenças e semelhanças entre o custeio baseado em atividade e custeio baseado em atividade e tempo." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/30856.
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No início da década de 80, surgiu o ABC, que era considerado uma metodologia que respondia a todas as dificuldades encontradas nos métodos tradicionais, sobre o direcionamento dos custos indiretos aos produtos. Porém algumas dificuldades forma encontradas neste método e poucas são as empresas que apuram custos utilizando o Actitivy Based Costing (ABC). No intuito de resolver estes problemas, Kaplan e Anderson (2004; 2007) sugerem a abordagem TDABC, nas quais eles consideram uma metodologia de fácil implementação e de resultados de gestão de custos, mais rápidos. Sendo assim, dissertação objetiva contribuir na identificação das diferenças e semelhanças entre a metodologia Time-Driven Activity Based Costing (TDABC) em relação ao Actitivy Based Costing (ABC), se são observadas em estudos relatados na literatura e da possibilidade de pontuá-las. E se as vantagens apresentadas por seus proponentes possam ser constatadas. Pois diversas são as tentativas de implementar um modelo de gestão de custos, nas quais os tomadores de decisão possam basear-se com rapidez nas informações de custos na acuracidade dos dados oriundos da metodologia de custeio.In the early 80s, came to ABC, which was considered a methodology to answer all the difficulties encountered in traditional methods, on the direction of the indirect costs to products. However some difficulties encountered in this method and form there are few companies which process costs using the Actitivy Based Costing (ABC). In order to solve these problems, Kaplan and Anderson (2004, 2007) suggest the TDABC approach, in which they consider an easy implementation methodology and results of management costs, faster. Thus, dissertation aims to contribute in identifying the differences and similarities between the methodology Time-Driven Activity Based Costing (TDABC) compared to Actitivy Based Costing (ABC), if they are found in studies reported in the literature and the opportunity to punctuate them. And if the advantages presented by its proponents can be found. Because there are several attempts to implement a cost management model, in which decision makers can rely on the information quickly in the accuracy of cost data from the costing methodology.
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Marinheiro, Jose Aureo. "Custeio baseado em atividades : uma avalia????o da utiliza????o do ABC Costing para as empresas localizadas na regi??o do grande ABC." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2003. http://132.0.0.61:8080/tede/handle/tede/615.
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Previous issue date: 2003-02-24The aim of this dissertation is to study in the current highly competitive economic scenario the cost management system implemented by companies located in the Grande ABC region and to investigate if the Activity Based CosttABC has been or not implemented by the aforementioned companies. This dissertation will examine the literature on the main cost systems laying great emphasis upon the Activity Based Cost - ABC as a strategic cost management tool in the business decision process. A survey among the most representative companies of the Grande ABC region has been carried out in order to empirically verify which cost management system has been implemented focusing mainly on the Activity Based Cost-ABC system. In this dissertation it will also be assessed the economic potential of the industrial region of Grande ABC in comparison with that of Sao Paulo State, highlighting the ongoing process of reduction in the regional industry accompanied by the increase in the service industry.
Esta disserta????o tem por objetivos: estudar a gest??o de custos nas empresas localizadas na regi??o do Grande ABC, frente ao atual ambiente competitivo tanto no cen??rio nacional como internacional: investigar a utiliza????o ou n??o do sistema Custeio Baseado em Atividades - ABC. No trabalho ser?? explorada uma an??lise liter??ria dos principais sistemas de custeio, dando-se uma aten????o especial ao Custeio Baseado em Atividades, como ferramenta de gest??o estrat??gica de custos, frente ao mercado competitivo contempor??neo. Atrav??s de uma pesquisa emp??rica nas empresas mais representativas do cen??rio regional do Grande ABC, ser??o testadas as hip??teses do n??vel de utiliza????o do Custeio Baseado em Atividades - ABC, onde se procurar?? analisar como ?? feita a gest??o de custos na regi??o, quais s??o os sistemas mais utilizados na mensura????o de custos. Neste trabalho tamb??m ser??o feitas an??lises a avalia????o do potencial econ??mico da regi??o do Grande ABC, em compara????o com o Estado de S??o Paulo, al??m do atual quadro de desindustrializa????o, com aumento da presta????o de servi??os numa regi??o tipicamente industrial.
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Tupmongkol, Thana. "An empirical study of the factors of the activity-based costing (ABC) implementation in Thailand : four case studies in Thai state enterprises (TSEs)." Thesis, Northumbria University, 2008. http://nrl.northumbria.ac.uk/811/.
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During the past two decades the activity-based costing (ABC) system has received a great deal of attention as a cost management innovation that may provide more accurate product costs than conventional cost allocation methods (Johnson 1987, Kaplan 1988, Cooper 1988a). Moreover, Favere-Marchesi (2001) stated that the ABC system is one of many such tools that have the potential to help Thai companies regain their competitive edge in an ever- growing world of contenders. The purpose of this study is to evaluate the implementation process of ABC systems in Thai organisations, particularly Thai State Enterprises (TSEs), in order to identify the factors influencing this implementation so as to make suggestions for its improvement. As part of this a theoretical framework for ABC implementation in Thai State Enterprises is developed. This study has two objectives: the first is to obtain a picture of cost accounting systems, both traditional costing systems and ABC systems in Thai organisations, as the preliminary of this study. The second objective is to trace the ABC implementation in selected Thai State Enterprises where ABC systems have been implemented. This will examine the development of the ABC implementation in four Thai State Enterprises, namely, Thai Plywood Company Limited (TPC), Metropolitan Electricity Authority (MEA), Electricity Generating Authority of Thailand (EGAT) and TOT Corporation (Public) Company Limited (TOT). The results from this study, after in-depth investigation, reveal a large number of sub-factors influencing implementations; however, these sub-factors were compiled as nine main factors including, (1) Top management support, (2) Computer systems, (3) Education and training, (4) ABC team, (5) Objectives of ABC implementation, (6) ABC implementation process, (7) Benefits of ABC implementation, (8) Problems with ABC implementation, and (9) Level of progress of ABC implementation. Finally, this study develops a theoretical framework for ABC implementation and is the first to empirically apply an implementation stage model to Thai State Enterprises.
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Leal, Edvalda Araújo. "Análise de custos no setor hospitalar - utilização da metodolologia Activity Based Costing - ABC: O Caso das Cirurgias Cardíacas no Hospital Universitário de Uberlândia." Pontifícia Universidade Católica de São Paulo, 2006. https://tede2.pucsp.br/handle/handle/1654.
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Previous issue date: 2006-11-22Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
The productive process in teaching hospitals is expensive due to the fact that it incorporates teaching activities, research and extension which make thee hospitals a reference for cutting edge technology. They also need to attend to the requirements established by new paradigms in society. Considering this challenge and the complexity of these organizations, it is essential to use cost methods that are able to reduce the level of uncertainty in deciding processes. This work presents an analysis of feasibility for applying cost activity methodology in the costs of a teaching hospital entity which is limited, in this study, to the heart surgery specialty. The research strategy used was the case study accomplished in the Surgical Centre of the Clinical Hospital of Uberlândia (HCU), in the last trimester of 2005. The development was conducted based on process analysis, identification of involved resources and the cost directives to the activities involved. After being defined the resources and their participation, the next phase tries to verify in which way the resources are used by the activities during the operation. After the process analysis, the activities are identified and a resource directive, which measures the activity use during surgeries, is established. The results indicate that the ABC offers detailing levels of the process of higher hospital services than those in the traditional cost systems. It is then possible to best perceive the use of resources during an operation and, therefore, calculate the cost of a major surgery more accurately. This work confirms the feasibility of the ABC cost methodology in the hospital segment, respecting its peculiarities of application, its philosophy, principles and methodology, analyzing the specific data of the HCU. The aim is to be able to measure more precisely the costs and improve hospital management
O processo produtivo dos hospitais de ensino é dispendioso, haja vista que incorpora atividades de ensino, pesquisa e extensão que os tornem um referencial em tecnologia de ponta, além de necessitarem acompanhar as exigências estabelecidas pelos novos paradigmas da sociedade. Frente a esse desafio, e considerando a complexidade dessas organizações, torna-se fundamental o uso de métodos de custos que consigam reduzir o nível de incerteza dos processos decisórios. Este trabalho apresenta uma análise da viabilidade da aplicação da metodologia de custeio em atividades nos custos de uma entidade hospitalar de ensino - delimitado, neste estudo, à especialidade de cirurgias cardíacas. A estratégia de pesquisa utilizada é o estudo de caso realizado no Centro Cirúrgico do Hospital de Clínicas de Uberlândia (HCU), no último trimestre de 2005. O desenvolvimento parte da análise dos processos, identificação dos recursos envolvidos e os direcionadores de custos às atividades envolvidas. Definidos os recursos e sua participação, a fase seguinte busca verificar em que medida os recursos são empregados pelas atividades durante o procedimento cirúrgico. A partir da análise de processos, as atividades são identificadas, e estabelecido um direcionador de recursos que mensure o uso da atividade durante as cirurgias. Os resultados indicam que o ABC oferece níveis de detalhamento do processo de prestação de serviço hospitalar mais elevados do que nos sistemas tradicionais de custos e consegue-se perceber melhor o uso dos recursos durante o procedimento cirúrgico, em conseqüência, auferindo o custo da cirurgia por porte com maior precisão.O presente trabalho confirma a viabilidade da metodologia do custeio ABC no segmento hospitalar, respeitando suas peculiaridades de aplicação, sua filosofia, princípios e metodologia, analisando os dados específicos do HCU, visando à mensuração mais adequada dos custos e melhor gerenciamento hospitalar
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Colombo, Luiz Carlos Da Cunha. "Análise do tratamento dado aos custos indiretos de fabricação (CIF): um estudo de caso baseado no sistema de custeio ABC (activity based costing)." reponame:Repositório Institucional do FGV, 1995. http://hdl.handle.net/10438/5038.
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Previous issue date: 1995-02-16T00:00:00ZApresenta as principais limitações dos Sitemas tradicionais de custos, as bases teóricas que fundamentam o Sistema de Custeio Baseado em Atividades - ABC Activity Based Costing, enuncia uma metodologia de aplicação do Sistema ABC para o cálculo da lucratividade de linhas diferentes de produtos e descreve a aplicação da metodologia enunciada em um estudo de caso, realizado em uma empresa do setor de bens de capital
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Rossato, Roger Rabenschlag. "O JOGO DE EMPRESAS BASEADO NO CUSTEIO ABC JogABC." Universidade Federal de Santa Maria, 2006. http://repositorio.ufsm.br/handle/1/8425.
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Coordenação de Aperfeiçoamento de Pessoal de Nível SuperiorThe business game, called JogABC, elaborated in this study shows to the players how the ABC functions. This method of costing, for having high implantation costs, is rare, being restricted only for the companies which the costs of this implantation are smaller than the benefits that they provides. For the mathematical modeling of the game the Microsoft Excel 97 was used. The JogABC simulate the interaction between a first company who will have as many branch offices as were the participant teams, being these operations in the branch of clothes, producing shirts, dresses and pants. The Game uses a production refereed for the first company, that decides the bulk of production and the prices that will be paid for this products, this form, the branch offices will use this earns to buy the improvements that will be applied in its respective productive processes in order to improvement the activities, will be the winner the team that in the end of the game to possess the minor production cost. The JogABC shows to the players as a company who uses the ABC can know accurately where its productive process can be improved, besides evidencing the main difference of this costing for those distribute indirect costs attributed to the products using a less arbitrary form. Adding it the knowledge on the ABC costing that the JogABC propitiates, also can be cited the improvement of the abilities as group behavior who involve the interpersonal relationship that a work in team demands and that it is strong present in the method of business game. The game can be used in disciplines of graduation, after-graduation and professional.
O jogo de empresas, denominado JogABC, elaborado para a consecução deste estudo mostra aos jogadores como funciona o custeio ABC. Este método de custeio, por ter elevados custos de implantação, não é comumente encontrado, ficando restrito somente a empresas para as quais os custos dessa implantação sejam inferiores aos benefícios que esta proporcione. Para a modelagem matemática do jogo foi utilizado o Microsoft Excel 97. O JogABC Simula a interação entre uma empresa matriz que terá tantas filiais quantas forem as equipes participantes, sendo estas atuantes no ramo do vestuário, produzindo camisas, vestidos e calças. O Jogo utiliza a produção puxada pela matriz que arbitra o volume de produção e os preços que serão pagos pelas unidades produzidas e por ela compradas gerando, desta forma, a receita que as filiais utilizarão para comprar as melhorias que serão aplicadas em seus respectivos processos produtivos através da melhoria nas atividades, sagrando-se ganhadora a equipe que ao final do jogo possuir o menor custo de produção. O JogABC mostra aos jogadores como uma empresa que utiliza o custeio ABC pode saber exatamente onde seu processo produtivo pode ser aprimorado, além de evidenciar a principal diferença deste custeio para outros que é a de ter seus custos indiretos atribuídos aos produtos de uma forma menos arbitrária. Somando-se aos conhecimentos sobre o custeio ABC que o JogABC propicia, também pode ser citado o aprimoramento das habilidades humanas que envolvem o relacionamento inter-pessoal que um trabalho em equipe exige e que está fortemente presente no método de jogos de empresas. O jogo pode ser usado em disciplinas de graduação, pós-graduação e profissional.
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Pereira, Sara Isabel Melo. "Custeio por atividades (ABC) e unidade de esforço de produção (UEP): similaridades, diferenças e complementaridades." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-21012016-103844/.
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O objetivo desta pesquisa consiste em identificar as principais diferenças, similaridades e complementaridades entre os métodos Custeio Baseado em Atividades (ABC) e Unidade de Esforço de Produção (UEP). Existem indícios de que ambos os métodos apresentam características em comum, dado já existirem trabalhos que propõem a criação de um modelo de integração dos dois. No entanto, percebeu-se uma lacuna nos referidos trabalhos em termos de comparação teórica dos conceitos e fundamentos associados a cada um destes métodos, o que motivou o presente trabalho. Assim, por meio de uma pesquisa bibliográfica, descritiva e comparativa, fez-se inicialmente uma análise detalhada de cada um dos métodos, envolvendo aspectos relacionados a suas origens, histórico de desenvolvimento, etapas de implementação e operacionalização, propósitos de uso e pontos fortes e fragilidades. Com base nessas informações, procedeu-se então à comparação dos respectivos métodos, por meio da qual se extraíram elementos para se responder à questão de pesquisa proposta. Dentre as diversas similaridades encontradas entre os métodos podem-se destacar: representação do efetivo consumo de recursos; atividades e postos operativos podem ser entendidos como sinônimos; possível subjetividade na escolha de critérios; necessidade de um conjunto vasto de informações para a execução; elevados custos de implementação; fornecem informações de lucratividade e rentabilidade; e analise da organização como um todo - produtos e serviços, operações e processos. Por outro lado, eles apresentam um conjunto de diferenças advindas principalmente dos diferentes propósitos que lhes deram origem- enquanto que o UEP assume uma postura físico-operacional, voltada para a medição da produção, o ABC assume características voltadas para a gestão dos custos monetários. Consequentemente, o método UEP assume vantagens em atividades de fábrica, relacionadas ao processo de manufatura, enquanto que o método ABC é mais voltado para atividades administrativas e de apoio, o que pode ser encarado como uma complementaridade. Assim sendo, o UEP propicia informações importantes para a gestão do processo produtivo, tais como identificação de gargalos produtivos, gestão da capacidade produtiva e reestruturação de processos de produção, enquanto que o ABC fornece informações para gestão de custos administrativos. Outra importante constatação é que o UEP, diferentemente do ABC, mensura os custos de produção e dos objetos de custeio por meio do estabelecimento de relações constantes entre esforços de produção e, por isso, apresenta estabilidade perante conjunturas econômicas desfavoráveis, tais como altas taxas inflacionárias.The objective of this research is to identify the main differences, similarities and complementarities between the methods Activity Based Costing (ABC) and Production Effort Unit (UEP). There are signs that both methods have characteristics in common, since there are already studies aimed to create a model of integration of the two methods. However, it was noticed a gap in these works in terms of theoretical comparison of concepts and fundamentals associated to each of these methods, which motivated this work. Thus, through a bibliographical, descriptive and comparative research, there was initially a detailed analysis of each method, involving aspects related to their origins, development history, implementation and operation stages, use of purpose and strengths and weaknesses. Based on this information it proceeded then to the comparison of the respective methods by which was extracted elements to answer the proposed question of this research. Many similarities were found between these methods and can be highlighted as: representation of the effective consumption of resources; activities and operating stations can be understood as synonyms; possible subjectivity in the selection criteria; need for a wide range of information for implementation; high implementation costs; provide profitability and yield information; and analyze the organization as a whole - products and services, operations and processes. On the other hand, they have differences arising mainly from the purposes that gave them birth- while UEP takes on a physical and operational approach, focused on the measurement of production, ABC assumes characteristics aimed to management of monetary costs. Consequently, the UEP method takes advantages of factory activities related to the manufacture process, while the ABC method is stronger on administrative and support activities, which can be seen as a complementary. Therefore, the UEP provides important information for the management of the production process, such as identifying production bottlenecks, management capacity and restructuring of production processes, while ABC provides information for administrative cost management. Another important finding is that the UEP, unlike ABC, measures the cost of production and products through the establishment of constant relations between production efforts and therefore provides stability against unfavorable economic situations, such as high rates of inflation.
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Pereira, André da Rosa. "Aplicabilidade do sistema de custeio baseado em atividade e tempo em indústria de bebidas." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/35446.
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Diferenciar-se é uma questão de agregação constante de valor, pensamento enxuto, retenção de talentos, atenção as boas práticas de gestão e a todas as partes envolvidas. Alcança sua missão aquela organização que aproveita o maior número de oportunidades lançadas a todos, porém aproveitadas por aqueles que as identificam e executam ações a frente dos demais. Manter essa atitude de vanguarda é o grande desafio que se lança. E a resposta a esta necessidade, a história de gestão e empreendedorismo nos mostra que não haverá resposta definitiva nem mecanismo permanente eficaz. É inserido neste contexto, que este projeto se desenvolve, buscando observar dentro de uma indústria de bebidas, o que seu método de custeio atual contribui para a busca de sua missão e implantar os conceitos atualmente modernos de time driven activity-based costing, voltando-as cada vez mais para a agregação de valor.The ability to differentiate oneself as a professional is a matter of constant aggregation of value, lean thinking, retaining talent, attention to good management practices and to all parties involved. The company which can achieve its mission is the one that takes advantage of the greater number of opportunities thrown at all involved, however, seized by those who identify and take action ahead of others. Being able to maintain that vanguard attitude is the greatest challenge. In response to this need, the history of management and entrepreneurship shows us that there will be no definitive answer or an effective permanent mechanism. It is in this context that this project is developed, aiming to observe within a beverage industry, what its current cost method contributes to the pursuit of its mission and implement the modern concepts time driven activity-based costing, focusing constantly on the added value.
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Monser, Neusa Teresinha Balardin. "Sistema de informação de custos : o método de custeio ABC (Activity-Based Costing) como ferramenta de gestão de instituições de ensino : estudo de caso." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2003. http://hdl.handle.net/10183/3481.
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Com a globalização do mercado e o alto nível de competitividade no setor educacional, as organizações, para manterem-se, devem ser ágeis e competentes. Neste contexto, a gestão eficiente dos recursos e a obtenção de informações precisas que apóiem a tomada de decisão dependerão, em grande parte, de um sistema de informações de custos. Este sistema deverá ter como base um método de custeio que forneça informações, a fim de atender as distintas necessidades dos gestores dos diversos níveis hierárquico e das diversas áreas de atuação. O trabalho consiste no estudo de uma metodologia de custeio aplicável a uma Instituição de Ensino Superior – IES privada, a qual atenda as três perspectivas que são fornecer informações para embasar a composição dos preços, para apoiar o processo decisório e para o planejamento e controle de gastos. Para tanto, partiu-se da pesquisa bibliográfica no levantamento do estado da arte relacionada ao tema. Com o estudo de caso buscou-se a identificação das necessidades de informações de custos, demandadas pelos gestores da IES, por meio de pesquisa qualitativa. A partir dessa identificação, as necessidades foram cruzadas com os métodos de custeio existentes, o que permitiu a identificação do método mais adequado a IES. Nesta etapa foi possível o cruzamento entre a teoria e a prática, onde foram comparados o método proposto em relação ao atual método adotado pela IES o que possibilitou a identificação das deficiências do modelo atual e suas causas. A partir disto, propõe-se uma sistemática mais adequada para apoiar a tomada de decisão, com o intuito de melhoria do desempenho da instituição. Os resultados obtidos demonstram o cumprimento do objetivo onde, considerando as necessidades de informações de custos dos gestores, o método de custeio por atividades é o mais adequado para o suporte a gestão da IES.With the globalization of the market and the high level of competitiveness in the edu-cational sector, the organizations have to be agile and qualified in order to maintain them-selves running. In this context, an efficient management of the resources and the gathering of precise information which support the decision-making process, will depend, greatly, on a cost data base system. This system should have, as basis, a cost method that would provide information to attend the different management needs of the administrators, related to the dif-ferent hierarchical levels and actuation areas. This work consists of a study of cost methodology applicable to a private higher edu-cation institute – HEI, in order to attend the three perspectives, which are: to provide infor-mation to establish a price composition; to support the decision-making process; and the plan-ning and management of expenses. To this purpose, we began with a bibliographic research to register the state of the art on the issue. In this case study we seek the identification of cost information necessities, demanded by the administrators of HEI, through qualitative research. From this identification, the neces-sities were matched with existent outlay methods that permitted the identification of the most appropriate method for the HEI. In this stage, it was possible to relate theory and practice when the proposed and adopted methods were compared, allowing the identification of the deficiencies of the method presently adopted and their causes. After this, we propose a more appropriate systematic to support the decision-making process, in order to improve the performance of the institution. The results obtained demon-strate that the objectives of this work were accomplished, and that, considering the necessities of cost information from the managers, the activity based costing method is the most adequate to support a HEI administration.
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Romaniw, Yuriy. "An activity based method for sustainable manufacturing modeling and assessments in SysML." Thesis, Georgia Institute of Technology, 2010. http://hdl.handle.net/1853/34717.
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Traditionally, environmental impacts of man made products have been determined by performing a life cycle assessment (LCA) on the product. As the name implies, LCA is usually covers the entire life of the product in a so-called "cradle-to-grave" assessment. In determining environmental impacts over the whole product life, LCA's are reasonably adequate. However, in providing detailed impacts on a particular phase of life, LCA's are lacking. Detailed assessments are important because very few stakeholders have influence over a product during all phases of life. Stakeholders need detailed impact assessments in their particular phase of life. More detailed assessments give stakeholders more information that can be used for better environmental management (EM) and more environmentally benign operations. In many LCA's, the manufacturing phase of life has been over-generalized and over-simplified because of its relatively small environmental impact, as compared to other phases of life. Nevertheless, certain stakeholders, such as manufacturing companies, need detailed impact information for the manufacturing phase of life so that they can create a more sustainable manufacturing process. Most traditional LCA's use a case-based approach, which was deemed to be inadequate. For these LCA's, the information provided for each case is often quite detailed and specific. However, this makes the assessment less flexible, limiting the quality of the assessment to the degree that the current scenario matches the existing cases. In order to make a more user-specific assessment, a model-based approach was used. To give the model flexibility, a parametric model was created based on mathematical equations that represent various parts of the manufacturing process. To give the model structure, an activity-based costing (ABC) approach was used. Using the ABC structure, the manufacturing process was broken down into activities, each of which was characterized by mathematical models. Large models would be difficult to construct and simulate by hand, so a model was built with the aid of a computer. The modeling language SysML (Systems Modeling Language) was used to create an object-oriented model of the manufacturing process, using the ABC structure. SysML defines overall properties and behaviors of the various elements in the model, while the plug-in tool ParaMagic was used to execute the model via a Mathematica Solver. The model computes carbon dioxide emissions, energy consumption, and waste mass generation for a particular manufacturing scenario. The goal of the model was to quantify environmental impact factors in order to aid manufacturing stakeholders in EM. The overall goal of the research was to determine whether an activity-based, object-oriented model was a valid approach, and whether the computer-aided tools adequately implemented this approach. Findings show that SysML is capable of modeling large and complex systems. However, due to some limitations of Paramagic, only some of SysML's capabilities were utilized. Nevertheless, Paramagic is capable of extracting information out of a manufacturing model built in SysML, and solving parametric relations in Mathematica in a timely manner. Timely solutions of complex models are critical for stakeholders keeping a competitive edge.
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Leal, Ricardo da Rosa. "Avaliação da rentabilidade do relacionamento com clientes em uma empresa de varejo." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2010. http://hdl.handle.net/10183/27193.
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O presente trabalho tem por objetivo demonstrar a importância da utilização de instrumentos adequados para mensurar o retorno obtido através do relacionamento com os clientes. Inúmeras são as tentativas de buscar alguma forma de diferenciação com relação aos concorrentes, visando obter o reconhecimento e a preferência desses clientes, seja através de produtos diferenciados, em tamanhos, embalagens, estrutura, seja no nível de serviços ofertados desde a venda, passando por entrega, pós venda, entre outros. Além de demonstrar que a utilização de metodologias tradicionais de custeio pode gerar informações inadequadas, e como consequência, decisões distorcidas, será sugerida uma abordagem diferenciada, através da aplicação do conceito de gestão estratégica de custos, mais especificamente, da metodologia Time Driven Activity Based Costing (TDABC). O trabalho sugere a construção de um instrumento que viabilize a identificação de informações mais precisas sobre a real rentabilidade dos clientes, mediante os diferentes produtos e níveis de serviços ofertados.This final paper has the objective of demonstrating the importance of the correct usage of some tools to measure the response obtained through the relationship built with customers. The attempts to reach, somehow, the differentiation towards the competitors are countless, always trying to obtain the acknowledgment and preference of these customers. This can be through differentiated products, in terms of size, packaging, structure or in terms of the service level offered from sale, going through delivery, after sales, among others. Besides demonstrating that the usage of traditional methodologies can generate inadequate information, and as a consequence, distorted decisions, a differentiated approach will be suggested, through the application of the concept of strategic cost management, more specifically, Time Driven Activity Based Costing (TDABC). This paper suggests the development of a tool that makes the identification of more precise information possible about the real profitability of clients, concerning the different products and levels of services offered.
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Nana, Jean-Claude. "La place des coûts dans la stratégie : la contribution de la méthode ABC (Activity-Based Costing) dans le pilotage stratégique d'une entreprise : une tentative d'application." Rennes 1, 1996. http://www.theses.fr/1996REN11025.
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