Modelo matricial para a designação do custo utilizando activity-based costing (ABC )
Palavras-chave:
Custos, indutor do custo, matriz, métodos numéricos, input – outputResumo
Esta investigação apresenta a proposta para designação dos custos, utilizando a metodologia ABC, sob o modelo matricial. Isto implica a construção de matrizes, entendidas estas como um arranjo ordenado de m filas por n colunas. O custo total para a realização de uma atividade será baseada no número de vezes que tal atividade se realize durante um período de tempo específico. A partir do anterior, pode-se obter o custo total da fabricação do produto (ou a prestação de um serviço) caso somam-se as atividades necessárias para sua elaboração.
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Referências
1. AFONSO, Paulo Sérgio and PAISANA, António Maria. An Algorithm for Activity Based Costing based on Matrix Multiplication. En: Industrial Engineering and Engineering Management, EEM, (December 2009) p.920-924.
2. ASKARANY, Davood and YAZDIFAR, Hassan. Why ABC is Not Widely Implemented?. En: International Journal of Business. Vol. VII, No. 1, 2007. p.93-98.
3. BABAD. Yair.M. and BALACHANDRANV Bala. V.. Cost Driver Optimization in Activity-Based Costing. En: The Accounting Review Vol. 68, No. 3 (Jul., 1993), pp. 563-575
4. CHAPRA, Steven & CANALE Raymond P. Métodos numéricos para ingenieros. México. McGraw-Hill, 2007 - 977 p.
5. CHARLES, S. L. & HANSEN D. R.. An evaluation of activitybased costing and functional-based costing: A game-theoretic approach. En: International Journal of Production Economics (May 2008). Vol 113, No.1 p. 282-296.
6. CHEN, Po-Han. Integration of cost and schedule using extensive matrix method and spreadsheets. En: Journal Automation in Construction.(December 2008). Vol 18 No.1 p. 32-41.
7. GARRISON, Ray; NOREEN, Eric & BREWER, Peter. Contabilidad Administrativa. 11ª Edición México.Mc Graw Hill. 2007. 879 p.
8. HOMBURG Carsten. A note on optimal cost driver selection in ABC. En: Management Accounting Research (June 2001). Vol. 12, No.2 p. 197–205.
9. ITTNER C.D., LANEN, W.N. and LARCKER D.F. The Association between Activity-Based Costing and Manufacturing Performance. En: Journal of Accounting Research (June 2002). Vol. 40, No. 3 p. 711-726
10. MCGOWAN, Annie, HOLMES, Sarah and MARTIN, Melissa, The Association Between Activity-Based Costing System Adoption and Hospital Performance. En: AAA 2007 Management Accounting Section (MAS) Meeting (July 31, 2006). p 1-68
11. NARAYANAN, V. G. and SARKAR, Ratna G., The Impact of Activity Based Costing on Managerial Decisions at Insteel Industries - A Field Study. En: Journal of Economics & Management Strategy (August 2002). Vol.11 No. 2. p 257-288.
12. RODRÍGUEZ GONZÁLEZ, Ricardo y MACARRO HEREDIA Maria.Jose. El sistema de costes basados en las actividades (ABC). un planteamiento analítico En: Anales de estudios económicos y empresariales, ISSN 0213-7569, (1996). No. 11. p. 187-206.
13. ROZTOCKI, Narcyz. and SCHULTZ, Sally M. (2003): “Adoption and Implementation of Activity-Based Costing: A Web- Based Survey. En: Proceedings of the 12th Annual Industrial Engineering Research Conference (May 2003).
14. ROZTOCKI, N., VALENZUELA, J.F., PORTER, J.D., MONK, R.M. and NEEDY, K.L. A Procedure for Smooth Implementation of Activity Based Costing in Small Companies. En: Engineering Management Journal (December 2004). Vol.16 No. 1. p.19-27.
15. SÁNCHEZ MAYORGA, Ximena. & MILLÁN SOLARTE, Julio César. Propuesta para la implementación del costeo ABC en microempresas. En: Libre Empresa, (Junio 2010). Vol.7 No.1. p .107-119.
16. WEGMANN, Grégory. The Activity-Based Costing Method: Development and Applications. En: The IUP Journal of Accounting Research and Audit Practices (December 2008), Vol. VIII, No. 1, p. 7-22.
2. ASKARANY, Davood and YAZDIFAR, Hassan. Why ABC is Not Widely Implemented?. En: International Journal of Business. Vol. VII, No. 1, 2007. p.93-98.
3. BABAD. Yair.M. and BALACHANDRANV Bala. V.. Cost Driver Optimization in Activity-Based Costing. En: The Accounting Review Vol. 68, No. 3 (Jul., 1993), pp. 563-575
4. CHAPRA, Steven & CANALE Raymond P. Métodos numéricos para ingenieros. México. McGraw-Hill, 2007 - 977 p.
5. CHARLES, S. L. & HANSEN D. R.. An evaluation of activitybased costing and functional-based costing: A game-theoretic approach. En: International Journal of Production Economics (May 2008). Vol 113, No.1 p. 282-296.
6. CHEN, Po-Han. Integration of cost and schedule using extensive matrix method and spreadsheets. En: Journal Automation in Construction.(December 2008). Vol 18 No.1 p. 32-41.
7. GARRISON, Ray; NOREEN, Eric & BREWER, Peter. Contabilidad Administrativa. 11ª Edición México.Mc Graw Hill. 2007. 879 p.
8. HOMBURG Carsten. A note on optimal cost driver selection in ABC. En: Management Accounting Research (June 2001). Vol. 12, No.2 p. 197–205.
9. ITTNER C.D., LANEN, W.N. and LARCKER D.F. The Association between Activity-Based Costing and Manufacturing Performance. En: Journal of Accounting Research (June 2002). Vol. 40, No. 3 p. 711-726
10. MCGOWAN, Annie, HOLMES, Sarah and MARTIN, Melissa, The Association Between Activity-Based Costing System Adoption and Hospital Performance. En: AAA 2007 Management Accounting Section (MAS) Meeting (July 31, 2006). p 1-68
11. NARAYANAN, V. G. and SARKAR, Ratna G., The Impact of Activity Based Costing on Managerial Decisions at Insteel Industries - A Field Study. En: Journal of Economics & Management Strategy (August 2002). Vol.11 No. 2. p 257-288.
12. RODRÍGUEZ GONZÁLEZ, Ricardo y MACARRO HEREDIA Maria.Jose. El sistema de costes basados en las actividades (ABC). un planteamiento analítico En: Anales de estudios económicos y empresariales, ISSN 0213-7569, (1996). No. 11. p. 187-206.
13. ROZTOCKI, Narcyz. and SCHULTZ, Sally M. (2003): “Adoption and Implementation of Activity-Based Costing: A Web- Based Survey. En: Proceedings of the 12th Annual Industrial Engineering Research Conference (May 2003).
14. ROZTOCKI, N., VALENZUELA, J.F., PORTER, J.D., MONK, R.M. and NEEDY, K.L. A Procedure for Smooth Implementation of Activity Based Costing in Small Companies. En: Engineering Management Journal (December 2004). Vol.16 No. 1. p.19-27.
15. SÁNCHEZ MAYORGA, Ximena. & MILLÁN SOLARTE, Julio César. Propuesta para la implementación del costeo ABC en microempresas. En: Libre Empresa, (Junio 2010). Vol.7 No.1. p .107-119.
16. WEGMANN, Grégory. The Activity-Based Costing Method: Development and Applications. En: The IUP Journal of Accounting Research and Audit Practices (December 2008), Vol. VIII, No. 1, p. 7-22.
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Publicado
2017-06-30
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Millán Solarte, J. C., & Sánchez Mayorga, X. (2017). Modelo matricial para a designação do custo utilizando activity-based costing (ABC ). Entramado, 10(2), 144-155. https://revistas.unilibre.edu.co/index.php/entramado/article/view/3502
