Measurement of costs of quality in wood plywood production by the abc (Activity based costing) costing method and by absorption

Detalhes bibliográficos
Autor(a) principal: Braga, Gustavo Henrique Rocha [UNESP]
Data de Publicação: 2020
Outros Autores: Cervi, Ricardo Ghantous [UNESP], de Oliveira, Paulo André, Rodrigues, Sergio Augusto [UNESP]
Tipo de documento: Artigo
Idioma: por
Título da fonte: Repositório Institucional da UNESP
Texto Completo: http://hdl.handle.net/11449/206937
Resumo: One of the main products produced from the Brazilian planted forests are the wooden panels. Due to the high competitiveness of companies in the market and the demand of consumers for quality products, companies need to gain greater control over manufacturing processes as well as the costs of these operations. In this context, adopting a costing method that optimizes cost allocation and provides better information for decision making is essential. This study aimed to analyze the costs of quality control in a wood plywood production company, using the Activity Based Costing (ABC) method, in addition to comparing it with the absorption costing method, which is currently used in the company. With that, a case study was carried out in a company that produces wood plywood, located in the interior of Paraná state. Data were collected from primary sources, where observational studies were conducted to analyze the manufacturing processes of the products, as well as the resources consumed for later determination of the costs incurred in the processes of the quality sector. Interviews were also conducted with the company's employees using semi-structured questionnaires, where pre-established questions were prepared, in addition to filling out forms for data recording. With the application of the ABC costing method in the company, it was possible to obtain a precise definition of the cost items that make up its products and to verify that Plasticized plywood accounts for 40.58% of quality costs, C+C 30.48% and CDX 28.94%, whereas by the absorption method the representativity approach would be 33.81%, 11.79% and 54.41%, respectively. Representing an average variation in the cost of quality per product of R$ 2,638.27. It was concluded that the company can improve its decisions with the most effective allocation of indirect costs of quality in its products, thus eliminating distortions in the apportionment basis of the absorption costing method.
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spelling Measurement of costs of quality in wood plywood production by the abc (Activity based costing) costing method and by absorptionABC costingPlywood panelQualityOne of the main products produced from the Brazilian planted forests are the wooden panels. Due to the high competitiveness of companies in the market and the demand of consumers for quality products, companies need to gain greater control over manufacturing processes as well as the costs of these operations. In this context, adopting a costing method that optimizes cost allocation and provides better information for decision making is essential. This study aimed to analyze the costs of quality control in a wood plywood production company, using the Activity Based Costing (ABC) method, in addition to comparing it with the absorption costing method, which is currently used in the company. With that, a case study was carried out in a company that produces wood plywood, located in the interior of Paraná state. Data were collected from primary sources, where observational studies were conducted to analyze the manufacturing processes of the products, as well as the resources consumed for later determination of the costs incurred in the processes of the quality sector. Interviews were also conducted with the company's employees using semi-structured questionnaires, where pre-established questions were prepared, in addition to filling out forms for data recording. With the application of the ABC costing method in the company, it was possible to obtain a precise definition of the cost items that make up its products and to verify that Plasticized plywood accounts for 40.58% of quality costs, C+C 30.48% and CDX 28.94%, whereas by the absorption method the representativity approach would be 33.81%, 11.79% and 54.41%, respectively. Representing an average variation in the cost of quality per product of R$ 2,638.27. It was concluded that the company can improve its decisions with the most effective allocation of indirect costs of quality in its products, thus eliminating distortions in the apportionment basis of the absorption costing method.Universidade Estadual Paulista “Júlio de Mesquita Filho – UNESP Câmpus Experimental de Itapeva, Rua Geraldo Alckmin, 519-, Vila N. Srª. de FátimaCentro Estadual de EducaçãoTecnológica Paula Souza Faculdade de Tecnologia de Botucatu – FATEC-BT, Av. José ÍtaloBacchi, S/, N-Jd. AeroportoUniversidade Estadual Paulista “Júlio de Mesquita Filho – UNESP Faculdade de Ciências Agronômicas (FCA) Departamento de Bioprocessos e Biotecnologia (DBB) Fazenda Experimental Lageado, Av. Universitária, 3780-, Altos do ParaísoUniversidade Estadual Paulista “Júlio de Mesquita Filho – UNESP Câmpus Experimental de Itapeva, Rua Geraldo Alckmin, 519-, Vila N. Srª. de FátimaUniversidade Estadual Paulista “Júlio de Mesquita Filho – UNESP Faculdade de Ciências Agronômicas (FCA) Departamento de Bioprocessos e Biotecnologia (DBB) Fazenda Experimental Lageado, Av. Universitária, 3780-, Altos do ParaísoUniversidade Estadual Paulista (Unesp)Centro Estadual de EducaçãoTecnológica Paula Souza Faculdade de Tecnologia de Botucatu – FATEC-BTBraga, Gustavo Henrique Rocha [UNESP]Cervi, Ricardo Ghantous [UNESP]de Oliveira, Paulo AndréRodrigues, Sergio Augusto [UNESP]2021-06-25T10:46:22Z2021-06-25T10:46:22Z2020-07-01info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article382-410Custos e Agronegocio, v. 16, n. 3, p. 382-410, 2020.1808-2882http://hdl.handle.net/11449/2069372-s2.0-85097267400Scopusreponame:Repositório Institucional da UNESPinstname:Universidade Estadual Paulista (UNESP)instacron:UNESPporCustos e Agronegocioinfo:eu-repo/semantics/openAccess2021-10-23T15:48:20Zoai:repositorio.unesp.br:11449/206937Repositório InstitucionalPUBhttp://repositorio.unesp.br/oai/requestopendoar:29462021-10-23T15:48:20Repositório Institucional da UNESP - Universidade Estadual Paulista (UNESP)false
dc.title.none.fl_str_mv Measurement of costs of quality in wood plywood production by the abc (Activity based costing) costing method and by absorption
title Measurement of costs of quality in wood plywood production by the abc (Activity based costing) costing method and by absorption
spellingShingle Measurement of costs of quality in wood plywood production by the abc (Activity based costing) costing method and by absorption
Braga, Gustavo Henrique Rocha [UNESP]
ABC costing
Plywood panel
Quality
title_short Measurement of costs of quality in wood plywood production by the abc (Activity based costing) costing method and by absorption
title_full Measurement of costs of quality in wood plywood production by the abc (Activity based costing) costing method and by absorption
title_fullStr Measurement of costs of quality in wood plywood production by the abc (Activity based costing) costing method and by absorption
title_full_unstemmed Measurement of costs of quality in wood plywood production by the abc (Activity based costing) costing method and by absorption
title_sort Measurement of costs of quality in wood plywood production by the abc (Activity based costing) costing method and by absorption
author Braga, Gustavo Henrique Rocha [UNESP]
author_facet Braga, Gustavo Henrique Rocha [UNESP]
Cervi, Ricardo Ghantous [UNESP]
de Oliveira, Paulo André
Rodrigues, Sergio Augusto [UNESP]
author_role author
author2 Cervi, Ricardo Ghantous [UNESP]
de Oliveira, Paulo André
Rodrigues, Sergio Augusto [UNESP]
author2_role author
author
author
dc.contributor.none.fl_str_mv Universidade Estadual Paulista (Unesp)
Centro Estadual de EducaçãoTecnológica Paula Souza Faculdade de Tecnologia de Botucatu – FATEC-BT
dc.contributor.author.fl_str_mv Braga, Gustavo Henrique Rocha [UNESP]
Cervi, Ricardo Ghantous [UNESP]
de Oliveira, Paulo André
Rodrigues, Sergio Augusto [UNESP]
dc.subject.por.fl_str_mv ABC costing
Plywood panel
Quality
topic ABC costing
Plywood panel
Quality
description One of the main products produced from the Brazilian planted forests are the wooden panels. Due to the high competitiveness of companies in the market and the demand of consumers for quality products, companies need to gain greater control over manufacturing processes as well as the costs of these operations. In this context, adopting a costing method that optimizes cost allocation and provides better information for decision making is essential. This study aimed to analyze the costs of quality control in a wood plywood production company, using the Activity Based Costing (ABC) method, in addition to comparing it with the absorption costing method, which is currently used in the company. With that, a case study was carried out in a company that produces wood plywood, located in the interior of Paraná state. Data were collected from primary sources, where observational studies were conducted to analyze the manufacturing processes of the products, as well as the resources consumed for later determination of the costs incurred in the processes of the quality sector. Interviews were also conducted with the company's employees using semi-structured questionnaires, where pre-established questions were prepared, in addition to filling out forms for data recording. With the application of the ABC costing method in the company, it was possible to obtain a precise definition of the cost items that make up its products and to verify that Plasticized plywood accounts for 40.58% of quality costs, C+C 30.48% and CDX 28.94%, whereas by the absorption method the representativity approach would be 33.81%, 11.79% and 54.41%, respectively. Representing an average variation in the cost of quality per product of R$ 2,638.27. It was concluded that the company can improve its decisions with the most effective allocation of indirect costs of quality in its products, thus eliminating distortions in the apportionment basis of the absorption costing method.
publishDate 2020
dc.date.none.fl_str_mv 2020-07-01
2021-06-25T10:46:22Z
2021-06-25T10:46:22Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv Custos e Agronegocio, v. 16, n. 3, p. 382-410, 2020.
1808-2882
http://hdl.handle.net/11449/206937
2-s2.0-85097267400
identifier_str_mv Custos e Agronegocio, v. 16, n. 3, p. 382-410, 2020.
1808-2882
2-s2.0-85097267400
url http://hdl.handle.net/11449/206937
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv Custos e Agronegocio
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 382-410
dc.source.none.fl_str_mv Scopus
reponame:Repositório Institucional da UNESP
instname:Universidade Estadual Paulista (UNESP)
instacron:UNESP
instname_str Universidade Estadual Paulista (UNESP)
instacron_str UNESP
institution UNESP
reponame_str Repositório Institucional da UNESP
collection Repositório Institucional da UNESP
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