Integrated ABC-EVA system as a management tool: a case study

Detalhes bibliográficos
Autor(a) principal: Silva, Raimundo Nonato Sousa da
Data de Publicação: 2010
Outros Autores: Vieira, Tiago de Amorim Bueno
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: BBR. Brazilian Business Review (English edition. Online)
Texto Completo: http://www.bbronline.com.br/index.php/bbr/article/view/361
Resumo: This paper analyses the implementation and the use of the Integrated ABC-EVA System as an engineering management tool, that identify activities which are economic value added creators and so contribute to stockholders’ wealth. The motivations to rate indirect and capital costs are presented. Pre-implementation and implementation steps are illustrated using data from an implementation of the system at a mill services multinational company. The impact of the increased reliability of cost information on the company’s decision-making, potential long-term business performance, and expected shareholder wealth creation is discussed.
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spelling Integrated ABC-EVA system as a management tool: a case studySistema integrado ABC-EVA como uma ferramenta de gestão: um estudo de casoActivity-based costingeconomic value addedcosting systemCusteamento baseado em atividadevalor econômico agregadosistema de custeamentoThis paper analyses the implementation and the use of the Integrated ABC-EVA System as an engineering management tool, that identify activities which are economic value added creators and so contribute to stockholders’ wealth. The motivations to rate indirect and capital costs are presented. Pre-implementation and implementation steps are illustrated using data from an implementation of the system at a mill services multinational company. The impact of the increased reliability of cost information on the company’s decision-making, potential long-term business performance, and expected shareholder wealth creation is discussed.Este artigo analisa a implementação e o uso do Sistema Integrado ABCEVA como uma ferramenta de gestão de engenharia, que identifica atividades criadoras de valor econômico agregado e, portanto contribuem para a riqueza do acionista. Os motivos para avaliação de custos indiretos e de capital são apresentados. Os passos de pré-implementação e implementação são ilustrados usando dados de uma implementação do sistema em uma empresa multinacional de serviços industriais. O impacto da crescente confiabilidade das informações de custo na tomada de decisão da empresa, desempenho comercial potencial de longo prazo e a esperada criação de riqueza para o acionista são discutidos.FUCAPE Business Shool2010-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/36110.15728/bbr.2010.7.1.5Brazilian Business Review; Vol. 7 No. 1 (2010): January to April 2010; 89-110Brazilian Business Review; v. 7 n. 1 (2010): Janeiro a Abril de 2010; 89-1101808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/361/549http://www.bbronline.com.br/index.php/bbr/article/view/361/550Silva, Raimundo Nonato Sousa daVieira, Tiago de Amorim Buenoinfo:eu-repo/semantics/openAccess2018-11-06T19:57:32Zoai:ojs.pkp.sfu.ca:article/361Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2018-11-06T19:57:32BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false
dc.title.none.fl_str_mv Integrated ABC-EVA system as a management tool: a case study
Sistema integrado ABC-EVA como uma ferramenta de gestão: um estudo de caso
title Integrated ABC-EVA system as a management tool: a case study
spellingShingle Integrated ABC-EVA system as a management tool: a case study
Silva, Raimundo Nonato Sousa da
Activity-based costing
economic value added
costing system
Custeamento baseado em atividade
valor econômico agregado
sistema de custeamento
title_short Integrated ABC-EVA system as a management tool: a case study
title_full Integrated ABC-EVA system as a management tool: a case study
title_fullStr Integrated ABC-EVA system as a management tool: a case study
title_full_unstemmed Integrated ABC-EVA system as a management tool: a case study
title_sort Integrated ABC-EVA system as a management tool: a case study
author Silva, Raimundo Nonato Sousa da
author_facet Silva, Raimundo Nonato Sousa da
Vieira, Tiago de Amorim Bueno
author_role author
author2 Vieira, Tiago de Amorim Bueno
author2_role author
dc.contributor.author.fl_str_mv Silva, Raimundo Nonato Sousa da
Vieira, Tiago de Amorim Bueno
dc.subject.por.fl_str_mv Activity-based costing
economic value added
costing system
Custeamento baseado em atividade
valor econômico agregado
sistema de custeamento
topic Activity-based costing
economic value added
costing system
Custeamento baseado em atividade
valor econômico agregado
sistema de custeamento
description This paper analyses the implementation and the use of the Integrated ABC-EVA System as an engineering management tool, that identify activities which are economic value added creators and so contribute to stockholders’ wealth. The motivations to rate indirect and capital costs are presented. Pre-implementation and implementation steps are illustrated using data from an implementation of the system at a mill services multinational company. The impact of the increased reliability of cost information on the company’s decision-making, potential long-term business performance, and expected shareholder wealth creation is discussed.
publishDate 2010
dc.date.none.fl_str_mv 2010-01-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Artigo revisado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/361
10.15728/bbr.2010.7.1.5
url http://www.bbronline.com.br/index.php/bbr/article/view/361
identifier_str_mv 10.15728/bbr.2010.7.1.5
dc.language.iso.fl_str_mv eng
por
language eng
por
dc.relation.none.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/361/549
http://www.bbronline.com.br/index.php/bbr/article/view/361/550
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv FUCAPE Business Shool
publisher.none.fl_str_mv FUCAPE Business Shool
dc.source.none.fl_str_mv Brazilian Business Review; Vol. 7 No. 1 (2010): January to April 2010; 89-110
Brazilian Business Review; v. 7 n. 1 (2010): Janeiro a Abril de 2010; 89-110
1808-2386
1807-734X
reponame:BBR. Brazilian Business Review (English edition. Online)
instname:Fucape Business School (FBS)
instacron:FBS
instname_str Fucape Business School (FBS)
instacron_str FBS
institution FBS
reponame_str BBR. Brazilian Business Review (English edition. Online)
collection BBR. Brazilian Business Review (English edition. Online)
repository.name.fl_str_mv BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)
repository.mail.fl_str_mv || bbronline@bbronline.com.br
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