COMPARATIVE BETWEEN THE UEP AND TDABC METHODS: A CASE STUDY

• Autor(a) principal: Wernke, Rodney
• Data de Publicação: 2015
• Outros Autores: Junges, Ivone, Lembeck, Marluce
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/5465

The TDABC and UPE methods are exclusively based in the variant “production time”, that is not used to be prioritizing in other ways of costing. In function of this characteristic, even of different calculation steps, these two methods probably generate value of unit cost of similar manufacture, if it used the same database. Then, in this research it was intended to answer if both methods conduct to similar results in terms of unit costs of the products. In this way, it was established as objective to identify the similarities and differences between these two costing methodologies, whose existences can base an answer to the purposed question. It was used a descriptive study, where it is showed the production characteristics of the studied company, whose database was collected by documental research and interview with the manager. The obtained results indicated that the values of unit cost of the products, the total cost attached to the costing objects, the capability used and the idle capability were different in both costing methods. Yet, five aspects were indicated convergent and divergent to these costing methodologies.Keywords: UEP. TDABC, Confection Industry. Comparative.