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Type: Artigo de periódico
Title: Activity-based Costing (abc) On Rough Part Specification [o Sistema De Custeio Baseado Em Atividades (abc) Na Especificacao Da Peca Em Bruto]
Author: Fonseca Nelson Vieira
Lima Paulo Correa
Branco Rogerio
Rossi Amaury Cezar
Abstract: The purpose of this paper is, at first, to show the inefficacy of traditional costing systems for management and specification analysis of rough parts. This problem is critical on parts specification, concerning low production batches. It is known that the unit cost of forged of low volume is high. The inadequacy of traditional costing lays on the incapacity to identify and quantify the various factors which compose the cost of a piece-besides the direct costs - and its variations caused by alterations of production batches. Through the Activity-Based Costing system it is possible to identify those cost composing factors. Because it presents more accurate form of allocation, the ABC allows a more criterious costing analysis concerning the process of production. Therefore, this methodology may contribute on choosing the best alternative for rough parts, enhancing choice for the production schedule at a lower cost. This work presents some results of ABC modelling at a forging, showing the skills of this tool on identifying and quantifying cost factors not found through the traditional costing systems.
Editor: Braz Soc Mech Sci, Rio de Janeiro, Brazil
Rights: aberto
Identifier DOI: 
Date Issue: 1995
Appears in Collections:Unicamp - Artigos e Outros Documentos

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