COST METHODS ADOPTED BY THE FARMACEUTICAL INDUSTRY AND ITS INFLUENCES ON THE DECISION TO PROMOTE A PRODUCT

Detalhes bibliográficos
Autor(a) principal: Bernardinelli, Armando
Data de Publicação: 2009
Outros Autores: Miyabara, Walter, Popadiuk, Silvio
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/7
Resumo: The challenges of globalization and integration are urging Latin American countries and companies and increasingly forcing them to reduce costs to survive or to expand its production capacity. Managerial decisions to disable or promote the sale of any given product are mainly based on the product contribution margin and gross margin, which is greatly influenced by the cost method used. This article aims to study the methods of cost absorption, direct cost, activity-based cost (ABC), Based Cost Theory of Constraints (TOC) and the repercussions of the decision to use each of them. 
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spelling COST METHODS ADOPTED BY THE FARMACEUTICAL INDUSTRY AND ITS INFLUENCES ON THE DECISION TO PROMOTE A PRODUCTMétodos de custo adotados pela indústria farmacêutica e suas influências na decisão de promover um produtoThe challenges of globalization and integration are urging Latin American countries and companies and increasingly forcing them to reduce costs to survive or to expand its production capacity. Managerial decisions to disable or promote the sale of any given product are mainly based on the product contribution margin and gross margin, which is greatly influenced by the cost method used. This article aims to study the methods of cost absorption, direct cost, activity-based cost (ABC), Based Cost Theory of Constraints (TOC) and the repercussions of the decision to use each of them. Os desafios da globalização e da integração estão pressionando os países e as empresas da América Latina, obrigando-os, cada vez mais, a reduzir custos para poder sobreviver ou para ampliar sua capacidade produtiva. As decisões gerenciais para desativar ou incentivar a venda de um ou outro produto estão baseadas, principalmente, na margem de contribuição e na margem bruta por produto, que sofrem sérias influências do método de custeio utilizado. Este artigo visa conhecer os métodos de custeio por absorção, custeio direto, custeio baseado em atividades (ABC), custeio baseado na teoria das restrições (TOC) e os reflexos da decisão de utilização de cada um deles.Editora Mackenzie2009-05-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/pdfhttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/7Revista de Administração Mackenzie; Vol. 1 No. 1 (2000)Revista de Administração Mackenzie; Vol. 1 Núm. 1 (2000)Revista de Administração Mackenzie (Mackenzie Management Review); v. 1 n. 1 (2000)1678-69711518-6776reponame:RAM. Revista de Administração Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEporengspahttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/7/7https://editorarevistas.mackenzie.br/index.php/RAM/article/view/7/2127https://editorarevistas.mackenzie.br/index.php/RAM/article/view/7/2128Copyright (c) 2015 Revista de Administração Mackenzieinfo:eu-repo/semantics/openAccessBernardinelli, ArmandoMiyabara, WalterPopadiuk, Silvio2011-01-14T16:22:23Zoai:ojs.editorarevistas.mackenzie.br:article/7Revistahttps://editorarevistas.mackenzie.br/index.php/RAM/PUBhttps://editorarevistas.mackenzie.br/index.php/RAM/oairevista.adm@mackenzie.br1678-69711518-6776opendoar:2024-04-19T17:00:21.831018RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE)false
dc.title.none.fl_str_mv COST METHODS ADOPTED BY THE FARMACEUTICAL INDUSTRY AND ITS INFLUENCES ON THE DECISION TO PROMOTE A PRODUCT
Métodos de custo adotados pela indústria farmacêutica e suas influências na decisão de promover um produto
title COST METHODS ADOPTED BY THE FARMACEUTICAL INDUSTRY AND ITS INFLUENCES ON THE DECISION TO PROMOTE A PRODUCT
spellingShingle COST METHODS ADOPTED BY THE FARMACEUTICAL INDUSTRY AND ITS INFLUENCES ON THE DECISION TO PROMOTE A PRODUCT
Bernardinelli, Armando
title_short COST METHODS ADOPTED BY THE FARMACEUTICAL INDUSTRY AND ITS INFLUENCES ON THE DECISION TO PROMOTE A PRODUCT
title_full COST METHODS ADOPTED BY THE FARMACEUTICAL INDUSTRY AND ITS INFLUENCES ON THE DECISION TO PROMOTE A PRODUCT
title_fullStr COST METHODS ADOPTED BY THE FARMACEUTICAL INDUSTRY AND ITS INFLUENCES ON THE DECISION TO PROMOTE A PRODUCT
title_full_unstemmed COST METHODS ADOPTED BY THE FARMACEUTICAL INDUSTRY AND ITS INFLUENCES ON THE DECISION TO PROMOTE A PRODUCT
title_sort COST METHODS ADOPTED BY THE FARMACEUTICAL INDUSTRY AND ITS INFLUENCES ON THE DECISION TO PROMOTE A PRODUCT
author Bernardinelli, Armando
author_facet Bernardinelli, Armando
Miyabara, Walter
Popadiuk, Silvio
author_role author
author2 Miyabara, Walter
Popadiuk, Silvio
author2_role author
author
dc.contributor.author.fl_str_mv Bernardinelli, Armando
Miyabara, Walter
Popadiuk, Silvio
description The challenges of globalization and integration are urging Latin American countries and companies and increasingly forcing them to reduce costs to survive or to expand its production capacity. Managerial decisions to disable or promote the sale of any given product are mainly based on the product contribution margin and gross margin, which is greatly influenced by the cost method used. This article aims to study the methods of cost absorption, direct cost, activity-based cost (ABC), Based Cost Theory of Constraints (TOC) and the repercussions of the decision to use each of them. 
publishDate 2009
dc.date.none.fl_str_mv 2009-05-04
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/7
url https://editorarevistas.mackenzie.br/index.php/RAM/article/view/7
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/7/7
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/7/2127
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/7/2128
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. 1 No. 1 (2000)
Revista de Administração Mackenzie; Vol. 1 Núm. 1 (2000)
Revista de Administração Mackenzie (Mackenzie Management Review); v. 1 n. 1 (2000)
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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