INTEGRATING ACTIVITY BASED COSTING TO THEORY OF CONSTRAINTS

Detalhes bibliográficos
Autor(a) principal: Rocha, Welington
Data de Publicação: 2008
Outros Autores: Gonzalez, Patricia Gonzalez
Tipo de documento: Artigo
Idioma: por
eng
spa
Título da fonte: RAM. Revista de Administração Mackenzie
Texto Completo: https://editorarevistas.mackenzie.br/index.php/RAM/article/view/94
Resumo: With this study, the authors deal with a measurement and information model integrating elements of activity-based costing and theory of constraints to support the decision making process. Firstly they restore, under a historical perspective, when, how and why the ABC and TOC were created; after that, differences and similarities are shown. On this purpose, they follow a numerical example and bibliographical research methodology. As a result, it is demonstrated that the authors conclude by demonstrating that ABC and TOC are complementary concepts, not conflicting, as state Goldratt and other researchers. The result is an important scientific contribution for Business Administration Academia and practitioners insofar destroy de myth of incompatibility of those managerial tools.
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spelling INTEGRATING ACTIVITY BASED COSTING TO THEORY OF CONSTRAINTSIntegração do custeio baseado em atividades com a Teoria das RestriçõesWith this study, the authors deal with a measurement and information model integrating elements of activity-based costing and theory of constraints to support the decision making process. Firstly they restore, under a historical perspective, when, how and why the ABC and TOC were created; after that, differences and similarities are shown. On this purpose, they follow a numerical example and bibliographical research methodology. As a result, it is demonstrated that the authors conclude by demonstrating that ABC and TOC are complementary concepts, not conflicting, as state Goldratt and other researchers. The result is an important scientific contribution for Business Administration Academia and practitioners insofar destroy de myth of incompatibility of those managerial tools.Neste trabalho os autores analisam um modelo de mensuração e de informação, integrando elementos do custeio baseado em atividades e da teoria das restrições, para dar suporte ao processo decisório das organizações. Inicialmente o trabalho resgata, do ponto de vista histórico, quando, como e por que foram criados o ABC e a TOC; em seguida, os dois são comparados, evidenciando-se suas diferenças e semelhanças. Como métodos e técnicas de pesquisa utilizam pesquisa bibliográfica, reflexão dialética com base nos textos selecionados e um exemplo numérico ilustrativo. Conclui-se que o ABC e a TOC são instrumentos gerenciais complementares, não incompatíveis, ao contrário do que afirmam Goldratt e outros estudiosos. O produto final do estudo representa uma contribuição científica para a teoria e a prática em Administração na medida em que destrói o mito da incompatibilidade daqueles dois conceitos e oferece aos acadêmicos e aos profissionais uma nova alternativa de relatório gerencial.PALAVRAS-CHAVE: Atividade; Capacidade; Direcionadores; Gargalos; Restrições.Editora Mackenzie2008-07-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/pdfhttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/94Revista de Administração Mackenzie; Vol. 7 No. 2 (2006)Revista de Administração Mackenzie; Vol. 7 Núm. 2 (2006)Revista de Administração Mackenzie (Mackenzie Management Review); v. 7 n. 2 (2006)1678-69711518-6776reponame:RAM. Revista de Administração Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEporengspahttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/94/94https://editorarevistas.mackenzie.br/index.php/RAM/article/view/94/1915https://editorarevistas.mackenzie.br/index.php/RAM/article/view/94/1916Copyright (c) 2015 Revista de Administração Mackenzieinfo:eu-repo/semantics/openAccessRocha, WelingtonGonzalez, Patricia Gonzalez2011-01-14T20:43:39Zoai:ojs.editorarevistas.mackenzie.br:article/94Revistahttps://editorarevistas.mackenzie.br/index.php/RAM/PUBhttps://editorarevistas.mackenzie.br/index.php/RAM/oairevista.adm@mackenzie.br1678-69711518-6776opendoar:2024-04-19T17:00:26.480638RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE)false
dc.title.none.fl_str_mv INTEGRATING ACTIVITY BASED COSTING TO THEORY OF CONSTRAINTS
Integração do custeio baseado em atividades com a Teoria das Restrições
title INTEGRATING ACTIVITY BASED COSTING TO THEORY OF CONSTRAINTS
spellingShingle INTEGRATING ACTIVITY BASED COSTING TO THEORY OF CONSTRAINTS
Rocha, Welington
title_short INTEGRATING ACTIVITY BASED COSTING TO THEORY OF CONSTRAINTS
title_full INTEGRATING ACTIVITY BASED COSTING TO THEORY OF CONSTRAINTS
title_fullStr INTEGRATING ACTIVITY BASED COSTING TO THEORY OF CONSTRAINTS
title_full_unstemmed INTEGRATING ACTIVITY BASED COSTING TO THEORY OF CONSTRAINTS
title_sort INTEGRATING ACTIVITY BASED COSTING TO THEORY OF CONSTRAINTS
author Rocha, Welington
author_facet Rocha, Welington
Gonzalez, Patricia Gonzalez
author_role author
author2 Gonzalez, Patricia Gonzalez
author2_role author
dc.contributor.author.fl_str_mv Rocha, Welington
Gonzalez, Patricia Gonzalez
description With this study, the authors deal with a measurement and information model integrating elements of activity-based costing and theory of constraints to support the decision making process. Firstly they restore, under a historical perspective, when, how and why the ABC and TOC were created; after that, differences and similarities are shown. On this purpose, they follow a numerical example and bibliographical research methodology. As a result, it is demonstrated that the authors conclude by demonstrating that ABC and TOC are complementary concepts, not conflicting, as state Goldratt and other researchers. The result is an important scientific contribution for Business Administration Academia and practitioners insofar destroy de myth of incompatibility of those managerial tools.
publishDate 2008
dc.date.none.fl_str_mv 2008-07-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://editorarevistas.mackenzie.br/index.php/RAM/article/view/94
url https://editorarevistas.mackenzie.br/index.php/RAM/article/view/94
dc.language.iso.fl_str_mv por
eng
spa
language por
eng
spa
dc.relation.none.fl_str_mv https://editorarevistas.mackenzie.br/index.php/RAM/article/view/94/94
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/94/1915
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/94/1916
dc.rights.driver.fl_str_mv Copyright (c) 2015 Revista de Administração Mackenzie
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2015 Revista de Administração Mackenzie
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
application/pdf
dc.publisher.none.fl_str_mv Editora Mackenzie
publisher.none.fl_str_mv Editora Mackenzie
dc.source.none.fl_str_mv Revista de Administração Mackenzie; Vol. 7 No. 2 (2006)
Revista de Administração Mackenzie; Vol. 7 Núm. 2 (2006)
Revista de Administração Mackenzie (Mackenzie Management Review); v. 7 n. 2 (2006)
1678-6971
1518-6776
reponame:RAM. Revista de Administração Mackenzie
instname:Universidade Presbiteriana Mackenzie (MACKENZIE)
instacron:MACKENZIE
instname_str Universidade Presbiteriana Mackenzie (MACKENZIE)
instacron_str MACKENZIE
institution MACKENZIE
reponame_str RAM. Revista de Administração Mackenzie
collection RAM. Revista de Administração Mackenzie
repository.name.fl_str_mv RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE)
repository.mail.fl_str_mv revista.adm@mackenzie.br
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