Aplicação de um modelo time-driven activity-based costing: um estudo de caso numa empresa da indústria da transformação de papel

• Autor(a) principal: Bonifácio, Eliana Sofia de Ascenso
• Data de Publicação: 2020
• Tipo de documento: Dissertação
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10071/21585
• topic: Costing systems; TDABC; Time-driven activity-based costing; ABC; Activity-based costing; Paper transformation sector; Sistemas de custeio; Setor de transformação de papel

This study aims to design a time-driven activity-based costing (TDABC) system for a company in the paper transformation sector operating in Portugal - "Sacodepapel". For this matter, an experimental case study associated, in methodological terms, with an interventionist qualitative approach is developed (Baard and Dumay, 2018). The TDABC model consists on the most recent version of existing costing systems, being described by Kaplan and Anderson (2004, 2007) as a "simple, economic model with numerous advantages over the precursor system" - activity-based costing (ABC). However, there are still relatively few studies, concerning an international level on the effective benefits of this model for companies and on how TDABC should be implemented, issues that motivated the development of this thesis. Specifically, the purpose of this study is to analyze the applicability of the TDABC system in "Sacodepapel", in order to provide its managers with relevant outputs on the costs and profitability of the products. Despite the importance of this information for the management of the company. In order to determine the costs of several products models, the internal processes and activities developed in the company were identified in a first stage. Cost objects, time collections and construction of time equations are then identified and constructed, and the costs of manufacturing the bags are calculated. The research work underlying this thesis ends with the discussion of the difficulties associated with the operationalization of TDABC.