Efeitos do sistema de custeio ABC na determinação do preço de transferência entre Centros de Responsabilidade internos dos Correios

• Autor(a) principal: Brito, Eduardo de Almeida
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/8184
• topic: Transfer Price; ABC System; ABC Time-Driven; Cost allocation; Contabilidade gerencial Brasil; Custeio baseado em atividades; Serviço postal Controle de custo Brasil; Preço de transferência; Sistema ABC; Time-driven ABC; Alocação de custos.; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This study aims to investigate the way that ABC costing system had an effect on determining the transfer price between Brazilian Post Office internal Responsibility Centers in the period from 2008 to 2015. Since from the beginning of 2016, the restructuring of the company began; which led to adjustments in the transfer pricing methodology, still in progress. The Brazilian Post Office adopted the ABC costing system using the time driven-ABC approach as a way to simplify its implementation and control, at 2008. In view of this approach, Brazilian Post Office allocated costs to its productive chains, and from these to products/services, based on the cost-minute of each chains, calculated as a function of total staff available for each one. The methodology used was case study, under exploratory research supported by a bibliographical and documentary survey. After simulations of cost allocations, it can be seen that the ABC system has an advantage over the traditional allocation system, since cost allocations are carried out based on activities' time consumed by products, and not by the total cost of the respective macroactivities or productive chain. Transactional values of the transfer price between the Brazilian Post Office internal Responsibility Centers, ascertained by activity-based costing system (ABC), are more accurate than it would have been, if were used traditional costing system.