A proposal of amplification of general taxonomy of costs: an application in a higher education institution

• Autor(a) principal: Lacerda, Daniel Pacheco
• Data de Publicação: 2009
• Outros Autores: Rodrigues, Luis Henrique
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Sistemas & Gestão
• Texto Completo: https://www.revistasg.uff.br/sg/article/view/SGV1N3A5
• topic: Costs; Taxonomy; Theory of Constraints; Costs; Taxonomy; Theory of Constraints; Custos; Taxonomia; Teoria das restrições

The present article presents, starting from a wide revision of the current classification of costs, an amplification proposal, considering a new taxonomy vector. That new vector considers the subject of the costs with relationship your occurrence based on the process of decision of the mix of production of the organization and affecting your respective ones won. Like this being, some costs could be classified in having Throughput Pre-defined and other as having Throughput Powder-defined. The work relates that new classification with the variability concepts and the direct and indirect allocation of costs, resulting in eight groups of costs, which were used in the sense of a theoretical revision in the specific formulation of the Global Profit of the organization. Concluding and trying to illustrate the presented proposal, the same was applied in a higher education Institution, trying to validate the robustness of the developed proposal.