Activity-based costing -ABC in a chemical industry:: an applied case

• Autor(a) principal: Stavro Duarte, Danilo Henrique
• Data de Publicação: 2023
• Outros Autores: Crozatti, Jaime
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: CAFI (São Paulo)
• Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/58832
• topic: industrial cost; ABC cost; cost model; cost to the chemical industry; custo industrial; custo ABC; modelo de custos; custo na indústria química

This paper aims to present a Cost model for a chemical industry that produces materials for road signs. It compares the three-month cost results obtained by the proposed model with the model currently used by the company. The cost structure of the production area presents the cost of electricity as the most relevant. Due to its relevance, way of identifying the product and function in the production system, it receives direct cost accounting treatment, different from that indicated in the literature. Precise measurements of the actual energy consumption of the products are made in each equipment by standards of procedure in the different stages of the production process. Subsequently, the costs of raw material and other direct materials are identified to the products. Indirect costs will be allocated to products supported on the concepts of the ABC model in seven steps, from mapping activities to costing the products. The results show the cost values measured by the proposed model compared to the current model. The differences in unit costs values reach six times in the same month. This comparison is evidence that ABC costing is more sensitive to reproduce the production structure used in the processes in the allocated costs values. ABC Costing generates better representativeness of the process and acceptance by managers of the production structure in the company studied.