INTEGRATING THE ACTIVITY BASED COSTING WITH THE THEORY OF THE CONSTRAINTS: THE APPLICATION OF THE OPERATIONAL ABC IN A CLINIC OF TOOTH TREATMENT

Detalhes bibliográficos
Autor(a) principal: Soares Silva, Anderson
Data de Publicação: 2008
Outros Autores: Otranto Alves, Luiz Claudio, Cogan, Samuel
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/140
Resumo: The activity based costing (ABC) has been criticized for its incapacity to give has supported to the based decisions of production in the short-stated period, being, therefore, considered as a systematic of allocation of costs for the long-stated period. Robert Kee, in the article, "Evaluating The Economics of Shorts Long-Run Production Decisions" develops an ABC model, called operational, that incorporates flexible costs of resources of activities and restriction of capacity for decisions of mix excellent of production in the short-stated period. When presenting a hypothetical numerical example, Kee sample that its operational ABC model presents in the short-stated period, superior results to the model of traditional ABC and another ABC model that so only takes in account the capacity restriction. The present article analyzes the model considered for Kee (2001), through its application in a clinic of tooth treatment of the federal public administration, comparing the results gotten for the systematic related one with the found ones for the traditional ABC and the theory of constraints (TOC), applied to the same organization, concluding for the superiority of the model of Kee.KEYWORDS: Theory of constraints; Operational ABC; Flexible costs; Short-stated period; Mix.
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spelling INTEGRATING THE ACTIVITY BASED COSTING WITH THE THEORY OF THE CONSTRAINTS: THE APPLICATION OF THE OPERATIONAL ABC IN A CLINIC OF TOOTH TREATMENTIntegrando o custeio baseado em atividades com a Teoria das Restrições: a aplicação do ABC operacional em uma odontoclínicaThe activity based costing (ABC) has been criticized for its incapacity to give has supported to the based decisions of production in the short-stated period, being, therefore, considered as a systematic of allocation of costs for the long-stated period. Robert Kee, in the article, "Evaluating The Economics of Shorts Long-Run Production Decisions" develops an ABC model, called operational, that incorporates flexible costs of resources of activities and restriction of capacity for decisions of mix excellent of production in the short-stated period. When presenting a hypothetical numerical example, Kee sample that its operational ABC model presents in the short-stated period, superior results to the model of traditional ABC and another ABC model that so only takes in account the capacity restriction. The present article analyzes the model considered for Kee (2001), through its application in a clinic of tooth treatment of the federal public administration, comparing the results gotten for the systematic related one with the found ones for the traditional ABC and the theory of constraints (TOC), applied to the same organization, concluding for the superiority of the model of Kee.KEYWORDS: Theory of constraints; Operational ABC; Flexible costs; Short-stated period; Mix.O custeio baseado em atividades (ABC) tem sido criticado por sua incapacidade de dar suporte às decisões de produção baseadas no curto prazo, sendo, por isso, considerado uma sistemática de alocação de custos para o longo prazo. Robert Kee, no artigo “Evaluating the economics of short-and long-run production decisions”, desenvolve um modelo de ABC, denominado operacional, que incorpora custos flexíveis de recursos de atividades e restrição de capacidade para decisões de mix ótimo de produção no curto prazo. Ao apresentar um exemplo numérico hipotético, Kee mostra que seu modelo de ABC operacional apresenta, no curto prazo, resultados superiores ao modelo de ABC tradicional e a outro modelo de ABC que leva em conta tão-somente a restrição de capacidade. O presente artigo analisa o modelo proposto por Kee (2001) mediante sua aplicação em uma odontoclínica da administração pública federal, comparando os resultados obtidos pela referida sistemática com os encontrados pelo ABC tradicional e pela teoria das restrições (TOC), aplicados à mesma organização, concluindo pela superioridade do modelo de Kee. PALAVRAS-CHAVE Teoria das restrições; ABC operacional; Custos flexíveis; Curto prazo; Mix.Editora Mackenzie2008-08-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/pdfhttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/140Revista de Administração Mackenzie; Vol. 8 No. 4 (2007)Revista de Administração Mackenzie; Vol. 8 Núm. 4 (2007)Revista de Administração Mackenzie (Mackenzie Management Review); v. 8 n. 4 (2007)1678-69711518-6776reponame:RAM. Revista de Administração Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEporengspahttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/140/140https://editorarevistas.mackenzie.br/index.php/RAM/article/view/140/1812https://editorarevistas.mackenzie.br/index.php/RAM/article/view/140/1813Copyright (c) 2015 Revista de Administração Mackenzieinfo:eu-repo/semantics/openAccessSoares Silva, AndersonOtranto Alves, Luiz ClaudioCogan, Samuel2011-01-17T17:41:11Zoai:ojs.editorarevistas.mackenzie.br:article/140Revistahttps://editorarevistas.mackenzie.br/index.php/RAM/PUBhttps://editorarevistas.mackenzie.br/index.php/RAM/oairevista.adm@mackenzie.br1678-69711518-6776opendoar:2024-04-19T17:00:29.011520RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE)false
dc.title.none.fl_str_mv INTEGRATING THE ACTIVITY BASED COSTING WITH THE THEORY OF THE CONSTRAINTS: THE APPLICATION OF THE OPERATIONAL ABC IN A CLINIC OF TOOTH TREATMENT
Integrando o custeio baseado em atividades com a Teoria das Restrições: a aplicação do ABC operacional em uma odontoclínica
title INTEGRATING THE ACTIVITY BASED COSTING WITH THE THEORY OF THE CONSTRAINTS: THE APPLICATION OF THE OPERATIONAL ABC IN A CLINIC OF TOOTH TREATMENT
spellingShingle INTEGRATING THE ACTIVITY BASED COSTING WITH THE THEORY OF THE CONSTRAINTS: THE APPLICATION OF THE OPERATIONAL ABC IN A CLINIC OF TOOTH TREATMENT
Soares Silva, Anderson
title_short INTEGRATING THE ACTIVITY BASED COSTING WITH THE THEORY OF THE CONSTRAINTS: THE APPLICATION OF THE OPERATIONAL ABC IN A CLINIC OF TOOTH TREATMENT
title_full INTEGRATING THE ACTIVITY BASED COSTING WITH THE THEORY OF THE CONSTRAINTS: THE APPLICATION OF THE OPERATIONAL ABC IN A CLINIC OF TOOTH TREATMENT
title_fullStr INTEGRATING THE ACTIVITY BASED COSTING WITH THE THEORY OF THE CONSTRAINTS: THE APPLICATION OF THE OPERATIONAL ABC IN A CLINIC OF TOOTH TREATMENT
title_full_unstemmed INTEGRATING THE ACTIVITY BASED COSTING WITH THE THEORY OF THE CONSTRAINTS: THE APPLICATION OF THE OPERATIONAL ABC IN A CLINIC OF TOOTH TREATMENT
title_sort INTEGRATING THE ACTIVITY BASED COSTING WITH THE THEORY OF THE CONSTRAINTS: THE APPLICATION OF THE OPERATIONAL ABC IN A CLINIC OF TOOTH TREATMENT
author Soares Silva, Anderson
author_facet Soares Silva, Anderson
Otranto Alves, Luiz Claudio
Cogan, Samuel
author_role author
author2 Otranto Alves, Luiz Claudio
Cogan, Samuel
author2_role author
author
dc.contributor.author.fl_str_mv Soares Silva, Anderson
Otranto Alves, Luiz Claudio
Cogan, Samuel
description The activity based costing (ABC) has been criticized for its incapacity to give has supported to the based decisions of production in the short-stated period, being, therefore, considered as a systematic of allocation of costs for the long-stated period. Robert Kee, in the article, "Evaluating The Economics of Shorts Long-Run Production Decisions" develops an ABC model, called operational, that incorporates flexible costs of resources of activities and restriction of capacity for decisions of mix excellent of production in the short-stated period. When presenting a hypothetical numerical example, Kee sample that its operational ABC model presents in the short-stated period, superior results to the model of traditional ABC and another ABC model that so only takes in account the capacity restriction. The present article analyzes the model considered for Kee (2001), through its application in a clinic of tooth treatment of the federal public administration, comparing the results gotten for the systematic related one with the found ones for the traditional ABC and the theory of constraints (TOC), applied to the same organization, concluding for the superiority of the model of Kee.KEYWORDS: Theory of constraints; Operational ABC; Flexible costs; Short-stated period; Mix.
publishDate 2008
dc.date.none.fl_str_mv 2008-08-01
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/140
url https://editorarevistas.mackenzie.br/index.php/RAM/article/view/140
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/140/140
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/140/1812
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/140/1813
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. 8 No. 4 (2007)
Revista de Administração Mackenzie; Vol. 8 Núm. 4 (2007)
Revista de Administração Mackenzie (Mackenzie Management Review); v. 8 n. 4 (2007)
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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