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: Rocha Braga, Gustavo Henrique [UNESP]
Data de Publicação: 2020
Outros Autores: Cervi, Ricardo Ghantous [UNESP], Oliveira, Paulo Andre de, Rodrigues, Sergio Augusto [UNESP]
Tipo de documento: Artigo
Idioma: por
Título da fonte: Repositório Institucional da UNESP
Texto Completo: http://hdl.handle.net/11449/209633
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 Parana 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 preestablished 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 Parana 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 preestablished 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.Univ Estadual Paulista Julio de Mesquita Filho UN, Campus Expt Itapeva,Rua Geraldo Alckmin 519, BR-18409010 Itapeva, SP, BrazilFac Tecnol Botucatu FATEC BT, Ctr Estadual Educ Tecnol Paula Souza, Av Jose ItaloBacchi S-N, BR-18606851 Botucatu, SP, BrazilUniv Estadual Paulista Julio de Mesquita Filho UN, Fac Ciencias Agron FCA, Dept Bioproc & Biotecnol DBB, Fazenda Expt Lageado, Av Univ 3780, BR-18610034 Botucatu, SP, BrazilUniv Estadual Paulista Julio de Mesquita Filho UN, Campus Expt Itapeva,Rua Geraldo Alckmin 519, BR-18409010 Itapeva, SP, BrazilUniv Estadual Paulista Julio de Mesquita Filho UN, Fac Ciencias Agron FCA, Dept Bioproc & Biotecnol DBB, Fazenda Expt Lageado, Av Univ 3780, BR-18610034 Botucatu, SP, BrazilUniv Fed Rural Pernambuco, Dept AdministracaoUniversidade Estadual Paulista (Unesp)Fac Tecnol Botucatu FATEC BTRocha Braga, Gustavo Henrique [UNESP]Cervi, Ricardo Ghantous [UNESP]Oliveira, Paulo Andre deRodrigues, Sergio Augusto [UNESP]2021-06-25T12:24:28Z2021-06-25T12:24:28Z2020-07-01info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article382-410Custos E Agronegocio On Line. Bairro De Dois Irmaos: Univ Fed Rural Pernambuco, Dept Administracao, v. 16, n. 3, p. 382-410, 2020.1808-2882http://hdl.handle.net/11449/209633WOS:000587657500022Web of Sciencereponame:Repositório Institucional da UNESPinstname:Universidade Estadual Paulista (UNESP)instacron:UNESPporCustos E Agronegocio On Lineinfo:eu-repo/semantics/openAccess2021-10-23T19:28:23Zoai:repositorio.unesp.br:11449/209633Repositório InstitucionalPUBhttp://repositorio.unesp.br/oai/requestopendoar:29462024-08-05T18:06:00.905631Repositório 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
Rocha Braga, Gustavo Henrique [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 Rocha Braga, Gustavo Henrique [UNESP]
author_facet Rocha Braga, Gustavo Henrique [UNESP]
Cervi, Ricardo Ghantous [UNESP]
Oliveira, Paulo Andre de
Rodrigues, Sergio Augusto [UNESP]
author_role author
author2 Cervi, Ricardo Ghantous [UNESP]
Oliveira, Paulo Andre de
Rodrigues, Sergio Augusto [UNESP]
author2_role author
author
author
dc.contributor.none.fl_str_mv Universidade Estadual Paulista (Unesp)
Fac Tecnol Botucatu FATEC BT
dc.contributor.author.fl_str_mv Rocha Braga, Gustavo Henrique [UNESP]
Cervi, Ricardo Ghantous [UNESP]
Oliveira, Paulo Andre de
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 Parana 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 preestablished 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
2021-06-25T12:24:28Z
2021-06-25T12:24:28Z
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 On Line. Bairro De Dois Irmaos: Univ Fed Rural Pernambuco, Dept Administracao, v. 16, n. 3, p. 382-410, 2020.
1808-2882
http://hdl.handle.net/11449/209633
WOS:000587657500022
identifier_str_mv Custos E Agronegocio On Line. Bairro De Dois Irmaos: Univ Fed Rural Pernambuco, Dept Administracao, v. 16, n. 3, p. 382-410, 2020.
1808-2882
WOS:000587657500022
url http://hdl.handle.net/11449/209633
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv Custos E Agronegocio On Line
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.publisher.none.fl_str_mv Univ Fed Rural Pernambuco, Dept Administracao
publisher.none.fl_str_mv Univ Fed Rural Pernambuco, Dept Administracao
dc.source.none.fl_str_mv Web of Science
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)
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