Measurement of costs of quality in wood plywood production by the abc (Activity based costing) costing method and by absorption
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | , , |
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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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:29462024-08-05T16:26:10.722450Repositório 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 |
repository.name.fl_str_mv |
Repositório Institucional da UNESP - Universidade Estadual Paulista (UNESP) |
repository.mail.fl_str_mv |
|
_version_ |
1808128651842027520 |