VARIABLE COSTING INTEGRATED WITH ACTIVITY-BASED COSTING: A CASE STUDY IN THE PRESENTS PACKAGING INDUSTRY

Detalhes bibliográficos
Autor(a) principal: Munaretto, Lorimar Francisco
Data de Publicação: 2007
Outros Autores: Diedrich, Márcia
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/143
Resumo: The objective of the present work was to present a study on the ABC Costing (Activity Based Costing), integrated with Variable Costing. It is an exploratory case study using a quantitative approach, made in an industry where presents are packaged. In order to carry out the proposal, costs and expenses of the presents packaging company were determined. They were then separated into fixed and variable costs. Afterwards, the direction of resources and activities were identified. Finally, the cost of activities and objects was verified. With variable costs integrated with ABC Costing, it was also possible to identify the margin of contribution, the point of balance and the profitability of the industrial products under study. Results show the stages of operation of ABC Costing, as well as additional possibilities for analysis of costs resulting from ABC Costing integrating with Variable Costing. It was concluded that besides the costing of activities and cost objects, data obtained from Variable Costing integrated with ABC Costing allows calculation of the margin of contribution, the balance point and the profitability of products used in the industry. Keywords: Activity Based Costing. Variable Costing. Industry.
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spelling VARIABLE COSTING INTEGRATED WITH ACTIVITY-BASED COSTING: A CASE STUDY IN THE PRESENTS PACKAGING INDUSTRYCUSTEIO VARIÁVEL INTEGRADO AO CUSTEIO BASEADO EM ATIVIDADES: ESTUDO DE CASO EM INDÚSTRIA DE EMBALAGEM PARA PRESENTESCusteio baseado em atividadesCusteio variávelIndústria.The objective of the present work was to present a study on the ABC Costing (Activity Based Costing), integrated with Variable Costing. It is an exploratory case study using a quantitative approach, made in an industry where presents are packaged. In order to carry out the proposal, costs and expenses of the presents packaging company were determined. They were then separated into fixed and variable costs. Afterwards, the direction of resources and activities were identified. Finally, the cost of activities and objects was verified. With variable costs integrated with ABC Costing, it was also possible to identify the margin of contribution, the point of balance and the profitability of the industrial products under study. Results show the stages of operation of ABC Costing, as well as additional possibilities for analysis of costs resulting from ABC Costing integrating with Variable Costing. It was concluded that besides the costing of activities and cost objects, data obtained from Variable Costing integrated with ABC Costing allows calculation of the margin of contribution, the balance point and the profitability of products used in the industry. Keywords: Activity Based Costing. Variable Costing. Industry.O artigo objetiva demonstrar o Custeio Variável integrado ao Custeio Baseado em Atividades (Activity Based Costing – ABC) em indústria de embalagens para presentes. Trata-se de um estudo exploratório, realizado por meio de um estudo de caso, com abordagem quantitativa. Para a operacionalização da proposta, inicialmente, levantaram-se os custos e despesas da indústria de embalagens para presentes. Em seguida, foram separados em gastos fixos e variáveis. Após, identificaram-se os direcionadores de recursos e de atividades. Por fim, foi apurado o custo das atividades e dos objetos de custeio. Com o Custeio Variável integrado ao Custeio ABC, também foi possível identificar a margem de contribuição, o ponto de equilíbrio e a lucratividade dos produtos da indústria em estudo. Os resultados demonstram as etapas de operacionalização do Custeio ABC, bem como possibilidades adicionais de análise dos custos em decorrência da sua integração com o Custeio Variável. Conclui-se que as informações obtidas com o Custeio Variável integrado ao Custeio ABC permitiram, além do custeamento das atividades e dos objetos de custeio, o cálculo da margem de contribuição, o ponto de equilíbrio e a lucratividade dos produtos da indústria. Palavras-chave: Custeio baseado em atividades. Custeio variável. Indústria.Universidade Regional de Blumenau2007-07-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/14310.4270/ruc.20073Revista Universo Contábil; v. 3 n. 1 (2007); 70-861809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/143/102Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessMunaretto, Lorimar FranciscoDiedrich, Márcia2008-11-17T13:06:40Zoai:ojs.bu.furb.br:article/143Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2008-11-17T13:06:40Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv VARIABLE COSTING INTEGRATED WITH ACTIVITY-BASED COSTING: A CASE STUDY IN THE PRESENTS PACKAGING INDUSTRY
CUSTEIO VARIÁVEL INTEGRADO AO CUSTEIO BASEADO EM ATIVIDADES: ESTUDO DE CASO EM INDÚSTRIA DE EMBALAGEM PARA PRESENTES
title VARIABLE COSTING INTEGRATED WITH ACTIVITY-BASED COSTING: A CASE STUDY IN THE PRESENTS PACKAGING INDUSTRY
spellingShingle VARIABLE COSTING INTEGRATED WITH ACTIVITY-BASED COSTING: A CASE STUDY IN THE PRESENTS PACKAGING INDUSTRY
Munaretto, Lorimar Francisco
Custeio baseado em atividades
Custeio variável
Indústria.
title_short VARIABLE COSTING INTEGRATED WITH ACTIVITY-BASED COSTING: A CASE STUDY IN THE PRESENTS PACKAGING INDUSTRY
title_full VARIABLE COSTING INTEGRATED WITH ACTIVITY-BASED COSTING: A CASE STUDY IN THE PRESENTS PACKAGING INDUSTRY
title_fullStr VARIABLE COSTING INTEGRATED WITH ACTIVITY-BASED COSTING: A CASE STUDY IN THE PRESENTS PACKAGING INDUSTRY
title_full_unstemmed VARIABLE COSTING INTEGRATED WITH ACTIVITY-BASED COSTING: A CASE STUDY IN THE PRESENTS PACKAGING INDUSTRY
title_sort VARIABLE COSTING INTEGRATED WITH ACTIVITY-BASED COSTING: A CASE STUDY IN THE PRESENTS PACKAGING INDUSTRY
author Munaretto, Lorimar Francisco
author_facet Munaretto, Lorimar Francisco
Diedrich, Márcia
author_role author
author2 Diedrich, Márcia
author2_role author
dc.contributor.author.fl_str_mv Munaretto, Lorimar Francisco
Diedrich, Márcia
dc.subject.por.fl_str_mv Custeio baseado em atividades
Custeio variável
Indústria.
topic Custeio baseado em atividades
Custeio variável
Indústria.
description The objective of the present work was to present a study on the ABC Costing (Activity Based Costing), integrated with Variable Costing. It is an exploratory case study using a quantitative approach, made in an industry where presents are packaged. In order to carry out the proposal, costs and expenses of the presents packaging company were determined. They were then separated into fixed and variable costs. Afterwards, the direction of resources and activities were identified. Finally, the cost of activities and objects was verified. With variable costs integrated with ABC Costing, it was also possible to identify the margin of contribution, the point of balance and the profitability of the industrial products under study. Results show the stages of operation of ABC Costing, as well as additional possibilities for analysis of costs resulting from ABC Costing integrating with Variable Costing. It was concluded that besides the costing of activities and cost objects, data obtained from Variable Costing integrated with ABC Costing allows calculation of the margin of contribution, the balance point and the profitability of products used in the industry. Keywords: Activity Based Costing. Variable Costing. Industry.
publishDate 2007
dc.date.none.fl_str_mv 2007-07-03
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://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/143
10.4270/ruc.20073
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/143
identifier_str_mv 10.4270/ruc.20073
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/143/102
dc.rights.driver.fl_str_mv Copyright (c) 2014 Revista Universo Contábil
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Revista Universo Contábil
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional de Blumenau
publisher.none.fl_str_mv Universidade Regional de Blumenau
dc.source.none.fl_str_mv Revista Universo Contábil; v. 3 n. 1 (2007); 70-86
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
instacron:FURB
instname_str Universidade Regional de Blumenau (FURB)
instacron_str FURB
institution FURB
reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
repository.mail.fl_str_mv ||universocontabil@furb.br
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