THEORY OF CONSTRAINTS VERSUS OTHER COSTING METHODS: A MATTER OF SHORT OR LONG TERM
Autor(a) principal: | |
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Data de Publicação: | 2007 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/99 |
Resumo: | The Theory of Constraints (TOC) and Activity-based Costing (ABC), although opposite in their basic foundations, can concur in integration studies which attempt to show that these methods applied together perform better when compared to their individual use. As for that integration, a group of authors (CAMPBELL,1992; MAcARTHUR, 1993; HOLMEN, 1995; FRITZSCH, 1997) defends an idea of the difference between these two methodologies being a matter of the time horizon: TOC used in the short term and ABC in the long term. The present article’s objective is to show, through a numeric illustration, considerations of that group of studies. Therefore, the TOC decision making is compared with other costing methods: Absorption Costing, Activity-based Costing and Variable Costing. The data analysis permits to confirm that TOC has produced a better result than the other techniques, in the short term. In the long term, however, when idle capacities can be exploited fully in the absence of internal constraints, ABC proved to be the technique that leads to the best result. Keywords: Integration. Theory of Constraints. Activity-based Costing. |
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THEORY OF CONSTRAINTS VERSUS OTHER COSTING METHODS: A MATTER OF SHORT OR LONG TERMTEORIA DAS RESTRIÇÕES VERSUS OUTROS MÉTODOS DE CUSTEIO: UMA QUESTÃO DE CURTO OU DE LONGO PRAZOIntegraçãoTeoria das RestriçõesCusteio Baseado em Atividades.The Theory of Constraints (TOC) and Activity-based Costing (ABC), although opposite in their basic foundations, can concur in integration studies which attempt to show that these methods applied together perform better when compared to their individual use. As for that integration, a group of authors (CAMPBELL,1992; MAcARTHUR, 1993; HOLMEN, 1995; FRITZSCH, 1997) defends an idea of the difference between these two methodologies being a matter of the time horizon: TOC used in the short term and ABC in the long term. The present article’s objective is to show, through a numeric illustration, considerations of that group of studies. Therefore, the TOC decision making is compared with other costing methods: Absorption Costing, Activity-based Costing and Variable Costing. The data analysis permits to confirm that TOC has produced a better result than the other techniques, in the short term. In the long term, however, when idle capacities can be exploited fully in the absence of internal constraints, ABC proved to be the technique that leads to the best result. Keywords: Integration. Theory of Constraints. Activity-based Costing.A Teoria das Restrições (TOC) e o Custeio Baseado em Atividades (ABC), embora opostos em seus fundamentos básicos, podem se conciliar em estudos de integração que buscam mostrar que juntos são superiores à sua abordagem individual. No que se refere a essa integração, um grupo de autores (CAMPBELL,1992; MAcARTHUR, 1993; HOLMEN, 1995; FRITZSCH, 1997) defende que a diferença entre essas duas metodologias é uma questão de horizonte de tempo: a Teoria das Restrições para o curto prazo e o Custeio Baseado em Atividades para o longo prazo. O presente artigo tem por objetivo mostrar, através de uma ilustração numérica, as considerações desse grupo de estudos. Para tanto, a tomada de decisão da Teoria das Restrições é comparada com outros métodos de custeio: Custeio por Absorção Tradicional, Custeio Baseado em Atividades e o Custeio Variável. A análise dos dados obtidos permite confirmar que a Teoria das Restrições apresentou resultado melhor que as demais técnicas no curto prazo. No longo prazo, contudo, em que as capacidades não usadas podem ser utilizadas em sua plenitude, não existindo, pois, restrições internas, o Custeio Baseado em Atividades mostrou ser a técnica que conduz ao melhor resultado. Palavras-chave: Integração. Teoria das Restrições. Custeio Baseado em Atividades.Universidade Regional de Blumenau2007-07-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/9910.4270/ruc.20051Revista Universo Contábil; v. 1 n. 3 (2005); 08-201809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/99/254Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessCogan, Samuel2008-11-17T10:27:44Zoai:ojs.bu.furb.br:article/99Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2008-11-17T10:27:44Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
THEORY OF CONSTRAINTS VERSUS OTHER COSTING METHODS: A MATTER OF SHORT OR LONG TERM TEORIA DAS RESTRIÇÕES VERSUS OUTROS MÉTODOS DE CUSTEIO: UMA QUESTÃO DE CURTO OU DE LONGO PRAZO |
title |
THEORY OF CONSTRAINTS VERSUS OTHER COSTING METHODS: A MATTER OF SHORT OR LONG TERM |
spellingShingle |
THEORY OF CONSTRAINTS VERSUS OTHER COSTING METHODS: A MATTER OF SHORT OR LONG TERM Cogan, Samuel Integração Teoria das Restrições Custeio Baseado em Atividades. |
title_short |
THEORY OF CONSTRAINTS VERSUS OTHER COSTING METHODS: A MATTER OF SHORT OR LONG TERM |
title_full |
THEORY OF CONSTRAINTS VERSUS OTHER COSTING METHODS: A MATTER OF SHORT OR LONG TERM |
title_fullStr |
THEORY OF CONSTRAINTS VERSUS OTHER COSTING METHODS: A MATTER OF SHORT OR LONG TERM |
title_full_unstemmed |
THEORY OF CONSTRAINTS VERSUS OTHER COSTING METHODS: A MATTER OF SHORT OR LONG TERM |
title_sort |
THEORY OF CONSTRAINTS VERSUS OTHER COSTING METHODS: A MATTER OF SHORT OR LONG TERM |
author |
Cogan, Samuel |
author_facet |
Cogan, Samuel |
author_role |
author |
dc.contributor.author.fl_str_mv |
Cogan, Samuel |
dc.subject.por.fl_str_mv |
Integração Teoria das Restrições Custeio Baseado em Atividades. |
topic |
Integração Teoria das Restrições Custeio Baseado em Atividades. |
description |
The Theory of Constraints (TOC) and Activity-based Costing (ABC), although opposite in their basic foundations, can concur in integration studies which attempt to show that these methods applied together perform better when compared to their individual use. As for that integration, a group of authors (CAMPBELL,1992; MAcARTHUR, 1993; HOLMEN, 1995; FRITZSCH, 1997) defends an idea of the difference between these two methodologies being a matter of the time horizon: TOC used in the short term and ABC in the long term. The present article’s objective is to show, through a numeric illustration, considerations of that group of studies. Therefore, the TOC decision making is compared with other costing methods: Absorption Costing, Activity-based Costing and Variable Costing. The data analysis permits to confirm that TOC has produced a better result than the other techniques, in the short term. In the long term, however, when idle capacities can be exploited fully in the absence of internal constraints, ABC proved to be the technique that leads to the best result. Keywords: Integration. Theory of Constraints. Activity-based Costing. |
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/99 10.4270/ruc.20051 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/99 |
identifier_str_mv |
10.4270/ruc.20051 |
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/99/254 |
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. 1 n. 3 (2005); 08-20 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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