We do not recognize high costs for inadequate product performance in our performance and cost assessment systems.
Contemporary rumors of competition, technology and administration demand large changes, not the way organizations measure and manage their costs, but as a way to assess their performance. A não introdução das modifications will inibidade companies as efficient and effective global competitors.
The traditional systems rate the indirect costs of manufacturing proportionally to the custody of workmanship. As companies use more advanced production technology, the indirect costs of manufacturing increase, the value of direct workmanship decreases. Also, a distribution of two indirect costs proportionally to direct labor cost led to an incorrect cost of products.
In view of the fact that the growing parcel of two costs is located in indirect activities, a way to assist in the management of those activities and, then, identify the costs as products, assuming that certain products are more or less certain activities.
In this sense, it does not cost for activities or costs fixed but not more valued based on direct work-hand and sim by cost routers. Otherwise, it provides relevant information for business management, contributing to the strategic planning process of the company and establishing a rational basis for decision-making, assessment of the profitability of two products and economic measurement of business activities.
Also, this work consists of explaining a cost system that allows providing information for decision-making, such as, planning and controlling the costs associated with the aggregation of values, as the objective of reaching a level of quality that satisfies the needs of two clients. the same time, optimization or economic value of your products and services.
1 - introduction
Currently, the market is going through a period in which two executives are centrally concerned and have a product with differentiated characteristics and developed in a more advantageous way, not commercial sense, being competitive and economically lucrative.
As the internal complexity of the companies increases and the environment in which the process, or decision-making process, tends to become more complex as well. To attend to this situation in a suitable way, the executive needs an efficient and effective information system, which processes a large volume of data and produces useful and valid information.
The information must be treated as any other product that is available for consumption. It must be disposed of, to consider the need. In order to be necessary, it must be useful, that is, it is necessary to build this merchandise with competitive quality and cost to make it useful. A need for information and certain user hairs final dessa informação, or seja, by your consumers. Useful information and a fundamental element in any organization, seen as an essential subsidy, not a decision-making process.
Some new models of information system are being developed by studious researchers, addressing the concepts of processes and activities. Or the study of these new technologies allows the industries to discover that their systems contain atuais guided by rigid norms, not adequate for current business evolution.
Browse, the characteristics of two products, the methods of manufacturing and distribution, two products / services are changing. With these changes, the new production line equipment is reduced to manual labor applied to the finished product. Therefore, or custody of the depreciation of two equipment is becoming more and more relevant. Therefore, with the incorporation of new production technologies or changes in the composition of the total custody of production.
The optimization of the factory, with the adoption of new technologies and concepts, is a challenge factor for accountants. With the increasingly accelerated implementation of advanced production technology, new accounting measurement criteria, new performance indicators, and at the same time new philosophies associated with cost systems are emerging and taking place from the past or complementing them. In some cases, such as the loss of indirect costs, or deviations from traditional practices, it will lead to radical change.
We need, you managers, of an information system that assists you in the decision-making process. A model that is being discussed, not academic and experienced, in a timid way, in companies or Activity Based Costing - ABC (Custeamento Baseado em Activities). He tries to identify or custody of each activity and activities that do not add value or add little value to the products.
O ABC is a very useful form of custodial non-decision-making process. Therefore, it is not just a way to measure and save the activities that make up the processes of a business, as well as allowing the two products to be calculated more correctly.
Whereas the traditional systems rate the indirect costs of production, usually, in the same proportion of hours of MOD (direct work-labor), effectively expenses, or ABC system or second face some factors, called cost managers, that distribute in a way more adequate these costs, accumulating, previously, in activity centers that consume resources.
Na reality, or ABC accumulates the costs of business activities, in order to emphasize them for decision-making. Assimilate these processes, among various alternatives to increase the product, or the system can focus on those of lesser custody, eliminating activities that do not add value, nem for the client and nem for the company, addressing activities with added value to the client. At least two new investments have been made.
Therefore, the ABC system aims to minimize distortions by analyzing the activities of companies, making it possible not only to identify the most appropriate criteria for allocating two indirect costs of production, but also, allowing, in some cases, direct attribution of costs to products specific, além of auxiliary not aprimoramento do control of costs.
2 - introductory aspects
The traditional counting systems are aimed at or meeting the fiscal requirements. Até certain ponto this accounting is attended in a reasonable manner by external users of accounting information, such as government, suppliers, financial institutions, shareholders, etc.
In this sense, marion (1990, p. 29) says that: “we observe with certain frequency that several companies have faced serious problems of survival. We have businessmen who criticize the tax burden, the social charges, lack of resources, etc., fathers that, sem dúvida, contribute to weaken the company.
In the meantime, going down to the background of our investigations, we found that many times, the cancer cell does not support critical nache, but more gerência, no decisions taken with support, given trust. Finally, we observe, in these cases, an unreal, distorted accounting, as a result of having been prepared solely and exclusively to meet fiscal demands ”.
On the other hand, the attempts to develop systems that give support to decision-making by two managers feared a partial separation, or perhaps, they only contemplated part of the production process or part of the real information needs. This suspense is corroborated. by Nakagawa (1993, p. 15), namely: “or that it has been confirmed that this true revolution in the organization of companies, through the use of advanced production technologies, has encountered a strong obstacle that has become unfeasible or its continued succession. Many companies, in fact, still use systems of custody and management control, which have been developed for many decades for a competitive environment, drastically diverse from that observed at present ”.
Contemporary management control and custody systems do not provide precise efficiency and profitability of business transactions. Consequently, the administrators are not obtaining information that helps you make decisions. In the absence of such information, the ability to effectively manage an infinite number of transactions is being seriously compromised. In this sense, johnson & kaplan (1993, p. 153) say that: “it is not surprising that the situation of managerial accounting systems provides few benefits to organizations. In some cases, the information provided by existing managerial accounting systems, apart from inibiting the decisions made by two managers, will eventually lead to the wrong decisions ”.
Despite disso, efforts are being sent to change this panorama. Such can be seen in Beuren (1993, p. 65), when he explains that: “not that he says I respect more recent developments in the area of custos, or more important, since 1945, he was or interested in providing useful information so that The manager has the conditions to plan the activities of the company. The second most significant development has been a melhoria do control de custos ”.
3 - or traditional accounting system
The traditional accounting system is faced with two basic problems: (1) a dynamics which modifies the legislation applicable to the elements you have; and (2) the inadequacy of the application of two models of custeio to the current manufacturing process.
In dealing with the first item, it is enough to cite the changes that occurred in accounting as the advent of Provisional Measure No. 542, of 06.30.94, which created or Real. This does not imply only a change in time, but rather it is difficult to use countable reports from previous periods as a parameter in the analysis of established results or results of the company from one period to another, as well as the elaboration of the demonstration of the adjusted period results. for tax purposes.
In relation to the second item, it verifies a substantial change in the composition of two production costs. Nakagawa (1993, p. 35) says that: “as the indirect manufacturing costs (CIF) are growing, the bases used for their ownership are decreasing significantly, not only by raising the application taxes without costs, but also by increasing or increasing the risk of errors in the rush of custody of two products ”.
You have traditional components of product custody, or seja, materials, workmanship and indirect costs of manufacturing, have altered your shares not in full custody.
In some cases, a direct work item deixa to be relevant in terms of costs in relation to the other components of the product custody. In compensation, the indirect costs of manufacturing passaram, in certain circumstances, to represent the main component of the custody of the product.
Therefore, second robles JR. (1994, p. 42), this panorama implies alterations in the ways of assigning two indirect costs of manufacturing, namely: “o fator custo, as limiter and beacon of prices ganhou relevância. The traditional bases of rateio two indirect costs of manufacturing as workmanship, value two direct materials and other correlates, will be answered, mainly personal technical hair of the company, as well as own hair pessoal of the controller to analyze the costs, em Comparative terms, of each product or model of the own company or with concordant foreigners, it is concluded that the costs in a hurry give a traditional way but it does not satisfy the management needs ”.
Therefore, by using the bases of traditional rates, we will end up distorting or custody of each product and, consequently, we can contribute to the fixation of inappropriate prices of bandages. This position is corroborated by Padoveze (1994, p. 237) to say that: “the procedures of application of two fixed and indirect costs of production produced years through percentuals of absorption based on some reasonable measure of activity, such as hours of manufacturing machines, hours or value of direct labor, have produced enormous errors in the attribution of resource consumption to two indirect departments for individual products, also causing serious distortions in the formation of sales prices based on manufacturing costs ”.
Our modern production processes and indirect manufacturing costs tend to occupy an increasingly larger plot of land than two total costs. In this case, it is particularly important or the process of allocating all of the product years. The traditional system does not provide information elements for the management of costs and, tampouco, information to determine or total custody as a basis for establishing the sale price. It increases to this aspect that non-homogeneous products end up receiving rateio taxes (CIF unitário per product manufactured) that do not levy the volume of each product, not computing, also, to provide economies of scale that should favor higher products volume within manufactured.
In this sense, martins (1991, p. 77) warns for the following: “all indirect costs can only be appropriate, peel your own definition, indirectly, product years, ist, through estimates, rate criteria, behavior forecast of custos etc. All these forms of distribution continue, less or less, a certain subjectivism; Therefore, at arbitrariness there will always be some alocações, knowing that at the same time it will exist at a fairly oil level, and in other opportunities we will only oil for no lesser alternatives ”.
This shows with clarity the relevance of the growing discussion of two processes for allocating indirect costs of manufacturing, so much so that it does not refer to the demonstration of the result and the equity situation of the company in other important dimensions of business management.
4 - non-ABC information system
Or traditional custeio system, based on volume, was designed and unmade for companies that present or process production system. Já o custeio based on activities (ABC) was conceived for companies that require great agility to meet the demands of two clients, isto, a huge variety of products and in less quantity.
Segundo de Rocchi (1994, p. 13): "o custeio based on activities (ABC - Activity Basead Costing) receives a disclosure that at the moment isso becomes shadow of dúvidas, year free of johnson & kaplan of 1993".
A perception of the superiority of ABC is demonstrated by Nakagawa (1993, p. 38) to affirm that: “the system of cost based on activities does not differ from the system of cost based on volume as soon as it changes the bases of allocation of costs, but It also peels identification that faces two costs by activity and looks like crazy years produced through a greater number of bases ”.
It should be noted that there is no way to pass for a new custodial system without being known or existing. So, by acknowledging the problems of a functioning system, we can help to avoid its repetition in the implantation of new systems. Among the approaches that aim to improve the processes of hurrying two total costs, stands out or development of a system that seeks to identify two costs of each activity, or that is consubstance not based on activities -ABC.
Therefore, ABC worries about two years of production, being a cost system that stands out for detailing, mainly, indirect costs. O ABC is trying to minimize the impacts of inadequate allocations, through the custody of required activities, produts or other operational activities.
Padoveze (1994, p. 237) explains that: “o custeamento baseado em atividades (Custo ABC), do englês activity based costing, endeavors to improve or custeamento two products, through correct measurements, two indirect costs, on top of activities that generate desses costs, for the accumulation of two different products of the company ”.
Or ABC is not concerned with segregating costs and expenses, but tries to separate activities that add value that do not add value to products. campiglia (1994, p. 432) highlights that:
"Activities that add value only to those that absorb resources transforming them into products or services that share the needs of two clients."
Segundo beuren (1992, p. 31): “activities that do not add value to the product, it can be said that the activity that, being eliminated, will not imply alterations to the attributes of the product such as quality, performance, recognized value, etc. By reasoning in terms of production, it is possible to identify as activities that do not add value those that are related to the products (raw materials, manufacturing products and finishes) that are used by the company ”.
In this sense, oaks JR. (1994, p. 57) explains that: “as activities that do not accrue value normally include those activities considered as 'medium' and also some 'fins' activities. As support activities (meio) can be achieved through new methods at the same time launching more two computer resources, which abbreviates data queue and tracing greater reliability of the processed information. Therefore, the costs of activities that do not add value, can not be eliminated, must be reduced in any way possible ”.
Exemplifying activities that are valued acres and not valued acres, oaks JR. (1994, p. 87) cites a graphic industry and says that: "the activities of the production area must be classified in relation to an increase or not of value for the client in relation to custody of quality".
The aforementioned author illustrates this situation by presenting examples of activities that are embedded in each case. As an example of activities that add value, the citation of operations, non-standardized products, dispatch, preventive maintenance, purchases, special products. Similarly, for activities that do not add value, the appointment to prepare machines, delays in production, retrabalho, inspection, programming, corrective maintenance, supervision, training, certification.
Note that ABC is not only centered on numbers. Isto é, ele não cares exclusively as monetary aspects, but tries to contemplate physical aspects of activities, analyzing events, activities and processes.
Not that he says I respect the definition of activities Nakagawa (1994, p. 42) says that “in a restricted sense, activity can be defined as a process that adequately combines people, technologies, materials, methods and its environment, having as objective to product production. In a greater sense, however, the activity does not refer only to the manufacturing process, but also to the production of projects, services, etc., as well as numerous support actions to these processes, and in its simplest form: process of a transaction, this can be described in terms of resources, inputs, products and procedures ”.
Coopers & lybrand independent auditors, in CRC / SP - Course on cost accounting (1992, p. 95) present examples of activities of the engineering department, namely: “new products developments, product alteration, specification control, tests / prototypes, process development, development of the list of materials, maintenance of the list of materials, administration, training, specific services ”.
Therefore, not ABC system, it is activities that are executed in a company, consuming resources, for the concretization of a process, being that to reach its purpose, all activities consume resources (material, work-hand, technology) combining these resources in order to obtain specific results: produtos e serviços.
Defined activities that consume resources and, therefore, that absorb costs, or the ABC system starts to measure the consumption of activities that each product absorbs. For this, it must be expedited or custodial by manager of custody, followed, expedited or custodial by activity.
Beuren (1992, p.32) explains that: “the activity based costing system (ABC - activity based costing) triggers a great advance in the management and measurement of the aforementioned activities and does not cost two products. O ABC uses specific bases of cost allocation for each activity, as the objective of measuring the quantity of resources consumed by products during their production ”.
Logo or ABC system differs from the traditional system of custeio, or which summarizes-numa attribution of costs in function of volume, or melhor, of some factors directly related to volume of production: machine-hours, direct material undertaken not produced, hours-homem of man-of-work direct and assim per day. Besides using a single base or few rateio bases, it is compared to the ABC system, or traditional cost ends up distorting cost attribution, mainly in production processes that involve non-homogeneous products and with highly differentiated production volumes.
Unlike the ABC system in relation to the traditional custodial system, it is not first or foremost that it takes into account business activities, whereas the traditional method is not considered the volumes produced.
Second ernest & young, sotec, in CRC / SP - Management accounting course (1993, p. 271), the two systems are differentiated by: “we consider the traditional system as a system of three standards (Despesa / Centros de Custos / Produtos), enquanto or ABC is a system of four stages (Despesa / Processos / Atividades / Produtos). The traditional system calculates or custody of composite products by material, workmanship and indirect manufacturing costs, while ABC does not consider all the necessary resources for production, including commercial and administrative, which are traditionally allocated to the result of the period.
Therefore, we can consider custo ABC as a total product custody system ”.
For the profitability of the product lines it is possible to appropriate the product custodian as well as industrial support activities and administrative activities. Segundo Nakagawa (1994, p. 39): “no cost method based on activities or ABC, I assume - I know how I assume that the resources of a company are consumed by its activities and no hair products that it manufactures. The products arise as a consequence of activities considered strictly necessary for manufacturing and marketing them, and as a way to meet the needs, expectations and expectations of two clients ”.
Isto presume that the ABC system does not assume-I know that the activities with some resources (costs) at the level of processes. Já the products with various graus activities, depending on the level of differentiation of these.
Ernest & young, sotec, in CRC / SP - Management accounting course (op. Cit.) Presents the main purposes of the ABC system, as follows: “determination of the custody of the product - price training; - support for strategic decision making; - support to plans of activity and produtividade ”.
Assim, with global competition, placing as a condition of survival of the modern company “business excellence”, demanding more effective techniques to control two company expenses. New aspects of the economic environment are being studied, seeking procedures for allocating and managing costs more compatible with modern manufacturing technologies.
However, I note that you have two departments, not the traditional system, not directly appropriate for the product years. They costumam to be appraised, years before other auxiliary and productive departments, total hair, and damaged products. No ABC, distribution is directly related to activities, since these are consuming resources and products with events. Here, try to make or dismember all the activities, such as: not almoxarifado - receive, inspect, assemble and deliver - or in purchases - register suppliers and buy.
Therefore, initially, all the cost managers (causers) are identified and followed by allocating two costs to activities. In the same way as our traditional systems, not ABC, many items of CIF cannot be easily identified with the activities that you want to carry out.
Finally, a custodial relationship to the selection of an information system is of fundamental importance. Logo, a company that wishes to implement a system of custody for activity, since the parcels are considered to be indirect costs of composite production or total custody of the company, as well as, must be producing not the same establishment, a variety of products and customers must be diversified. Given that, this type of company tends to present serious distortions not in the traditional way of its products or services, requiring, therefore, more sophisticated techniques of custody of its activities and products for making decisions.
5 - accounting by activities
De Rocchi (1993, p. 19) affirms that: “we understand that the ideal system of assessment and analysis of costs is the one that provides the information that is really necessary; and that we can be effectively and efficiently used by businessmen and administrators for the assessment of their products, the guidance of their decisions and not supporting internal controls ”.
In this sense, the accounting for activities is concerned with its importance in the decision-making process of the companies, especially because it emphasizes the costs of each activity necessary for the manufacture of two products.
Nakagawa (1993, p. 46) highlights its importance on three aspects, namely: “decrever or manufacturing process; establish a common denominator between cost accounting; to viability of activities that do not add value ”.
In accounting for current activities, I found two new administration concepts that focus on quality, competitiveness and costs. She tries to identify the contribution of each unit to the overall result of the company. Also, it is evidenced that four activities that contribute positively to the total result of the company, guaranteeing its efficiency.
In order to understand the accounting for activities, it is necessary to clarify or mean the following words: functions, activities and tasks.
Not that they say I respect functions berliner & brimson (1992, p. 06) explains that: “a function is a group of activities that has a common objective within the business. For example, in order to physically manufacture a product consists of a finite set of individual activities that change into material form, using only a fixed dimension, taking care of its polishing and assembling the pieces or materials. A functional vision is, with frequency, significantly different from an organizational vision, once its purpose is to identify homogeneous activities, in which organizational units are frequently established based on such factors as managerial talent and specialization in product lines ”.
In this way, functions can be decomposed in processes that constitute sets of activities.
In dealing with activities, Nakagawa (1993, p. 45) explains that: “only those actions that become necessary to achieve the goals and objectives of the function.
Taking into account this definition, the manufacturing processes can be considered as activities. For example, work done through machines, heat treatment, assembly, etc. Thus activities can also be defined in terms of informational elements necessary for the performance of activities and product management. Thus activities, for their time, can be decomposed into tasks, subtasks and operations ”.
Not that it concerns tasks, berliner & brimson (1992, p. 07) say that they are “elements of work of an activity”. It denotes that the functions, activities and tasks are related to each other.
Such, too, can be seen in Nakagawa (1993, p. 45) that identifies these elements by presenting or following an example:
“Função - Performs manufacturing
* Atividade -. Produces small parts using machines, machining, finishing, assembly, packaging, etc.
* Tarefas - Perform furos etc.
* Element - Work order, informative plans for the process, number of parts, etc ”.
Once two terms of functions, activities and tasks have been made explicit or meaning, it can be left to discuss the subject of the item of work. Assim, the accounting system for activities will provide information on the level of activities, primary and support, processes, products and clients. You must inform the costs of two different attributes of objects that are being measured, in order to enable strategic management of these costs.
Hardman (1992, p. 345), addressing the accounting system for activities, highlights that: “accounting for activities means collecting all the financial and operational information related to the activities of the company, taking into account financial information regarding or custody gives activity, together with the operational information referred to, such as tempo, quality, flexibility, calculating or value of activity, such as:
"Department - Process Purchases - Material Purchases
Atividade - Issue purchase order
Custo de atividade - US $ 100,000
Gerador do Custo - Amount of purchase orders issued
Amount de Saidas - 1,000 purchase orders
Custo de saída - US $ 100".
Desse mode, second oaks JR. (1994, p. 90): “the simultaneous accumulation of costs in several activity centers provided by accounting by activities, will allow the strategic management of costs, calculating, when necessary, or total custody of two services by centers of activities.
Obviously, accounting by activity requires an adequate support, based on the accumulation of costs by activity center, by processes and also by products ”.
It is noted that the efficiency of a company depends, substantially, on the activities that are executed, by each group especially, in the organization. In this sense, berliner & brimson (1992, p. 06) explain that "counting activities is to collect significant business information."
To collect information creates a proper environment for the identification and elimination of two wastes, which are incompatible elements with the current market trends. This identification of wastes is mainly based on the analysis of the value of the activities performed. Initially, it tries to identify which customer or user of each activity to, then, value that activity represents some value for the identified user. It is necessary to know that the client of each activity can be internal or external to the company. Either a client of the sales process and external, more or an official in charge of giving a segment to the activities carried out by another official of the company and an internal client, whose satisfaction depends on the quality of the activity carried out previously.
A classification of activities that adds value is a point of great importance in the analysis of the process. It is from there that it is possible to begin to analyze or that it is superfluous and that it is essential, thus obtaining a safer orientation regarding what can be eliminated or simplified. Nessa appraisal, a basic question to be answered with respect to each activity: what value is this activity for my client?
Robles JR. (1994, p. 43) highlights as appropriate that: “the accounting by activity allows detailing the processes entering into various departments in which the same process is linked. This possibility leads to questions of taking over from a third party, depending on economic or political factors, if the company decides to concentrate its efforts solely and exclusively on social objectives ”.
Therefore, this system is constituted much more powerful than the traditional ones, because it allows the collection of information that transcends the departmental or custody center limits, as in traditional accounting.
Assim initially, everything that adds no value should be removed. Still, isso nem will always be possible, less hair not immediately. In the meantime, as products and production processes are being perfected, it is hoped that a growing number of activities will be of value to the client and may be eliminated.
In this sense, Padoveze (1994, p. 181) explains that: “the company chooses and determines what internal activities it wants to process internally, in order to achieve greater managerial efficiency. Thus, various activities carried out by the company can also be carried out by external suppliers to the company. Dessa maneira, it is possible for the managers of all the internal activities to confront the value of two products or services generated by activity, as a reference of the market and also to choose to oil or not the products, or services generated internally for the business activities. The final result of the company will be the somatory of the result of each activity. Dessa form, or the best result of each activity will lead to the best result of the company and maximum business efficiency.As for the achievement of each activity, a series of operational, economic and financial transactions is necessary, the optimization of the efficiency of each transaction will also lead to the maximum efficiency of each activity, which will lead to the optimization of each administrative unit (departments) and, for example, greater efficiency of the company like everything else. The fundamental point of the management accounting system is that each activity is responsible for its results and not for its costs. You cost each activity only resources consumed to manage the products and services that are responsible for each activity ”.for example) and greater efficiency of the company as everything. The fundamental point of the management accounting system is that each activity is responsible for its results and not for its costs. You cost each activity only resources consumed to manage the products and services that are responsible for each activity ”.for example) and greater efficiency of the company as everything. The fundamental point of the management accounting system is that each activity is responsible for its results and not for its costs. You cost each activity only resources consumed to manage the products and services that are responsible for each activity ”.
As I mentioned here, I infer that, in addition to measuring more correctly the events, objects and transactions of a company, accounting for activities is also concerned with the quality of information gerada, or seja, with its representativeness for or decision maker. Isso, pois, that, as a form of measurement, it is able to motivate managers to make decisions that privilege activities whose performance is tenham as the objective of creating value for clients and optimizing profit for investors.
6 - or ABC system for strategic decisions and cost control
Otherwise, the ABC system will use a large number of cost routers to allocate two indirect costs of manufacturing, which is evident from the superiority of this methodology, in relation to the traditional ones. Especially, two indirect costs of manufacturing based on the technological development of companies have been analyzed or substantially increased.
This finding is corroborated by Padoveze (1994, p. 241) when he said that: “As vantagens do custeamento by activity as a method to proceed to a distribution of two indirect costs of manufacturing years produced in a more accurate way seems clear. It allows to speed up costs more precisely, at the same time that it helps the process of controlling two costs of activities ”.
As these concepts are being disseminated through their practical applications, some professionals are identifying new categories of activities, with the objective of explaining with greater precision the various classes of expenses generated by production operations.
Therefore, there are non-production process activities that are not directly identified as a specific unit of manufactured product, rather than can be identified, perfectly with a certain value of the products. Activities with expenses regardless of the number of units produced, such as, for example, the activity of preparing a machine for the production of a certain amount. Another example is the issuance of delivery programs prepared by responsible for or control of material, given that, resources are spent regardless of the number of units programmed. It is highlighted that the custody of purchased material is the unit for the product, or the custodian of the program issue, by itself, by lot. Other examples of activities carried out for the individual production of specific products may be cited, such as:Information systems support to the production process and the list of product composition prepared by engineering.
Custoio system by activity attributed resources to products according to the quantities produced in each batch and, in this way, resources are more correctly addressed. For isso, or system of cost per activity, our manufacturing expenses, initially, identify the main activities concentrated in the non-production process and classify them as activities directly related to each product manufactured, activities related to production batches and support activities to the product. e de support à produção. Next, he attributed to each product its direct costs, the costs of two respective production batches, as well as the expenses of support to the product, using bases that reflect the actual use of each product of activities that generate these expenses.
Zuera (1993, p. 39) says that “the activity-based assessment constituted the culminating point of the strategic analysis of two aspects, and, consequently, contributed significantly to the strategic planning process of the company. A valuation of the profitability of your products and the economic valuation of your activities constitute a rational basis for making strategic decisions ”.
On the other hand, the traditional form of cost by absorption attributed fewer costs to products manufactured in small quantities in relation to standardized products, or which will lead to inadequate strategic decisions, especially to fix the prices of selling two products.
Segundo koehler (1994, p. 80) “or custodial by activity (ABC), when used in the planning stage, is very useful as a guide for various strategic decisions, including fixing prices, searching for sources of suppressions, introducing new products and adoção de new designs or new manufacturing processes ”.
Not past, the indirect manufacturing costs (CIF) were allocated years of products according to MOD hours, because the production was simple and the MOD costs were responsible for the major part of two transformation costs (MOD and CIF).
Still, as the company diversifies its CIF production, it tends to grow, due to the greater complexity of the production system, or which requires more equipment and a greater increase in activities of planning and administration of production, materials and preparation of machines, etc.
Bornia (1991, p. 13) highlights some vantagens that the system offers to managers, namely: “the information provided by ABC serves to direct management attention to activities responsible for the hairs of two products, making it possible for them to visualize two impacts caused by decisions and melhor control two indirect costs. Depending on the capacity of the activities, or the number of transactions that may be carried out by them, it may be determined through the accompaniment of no time of the “performance” two the same.
This way, for the efficiency of a certain activity, it will be able to be accompanied, tracing important information for the production manager. In the same way, other information relevant to the management of production can be found. For example, the unit costs of activities can serve as a measure of performance (efficiency) of the same and can be accompanied in time to reveal where the modifications are in progress, apart from serem úteis em orçamentos e simulações ”.
Ainda, in this same line of reasoning, Nakagawa (1994, p. 62) says that “when it was said that ABC is a ferramenta that helps managers to discover more broken consumption of two resources of the company, it looks for reality, to place To your front some very important information for your decisions. Based on own activities and products that the managers know very well, or ABC shows them clear and transparent the costs of these activities and products ”.
It is noted that the ABC system allows managers to have better conditions to administer activities related to their responsibility, given that they find it easier to identify relevant costs for a higher decision-making role. These information are important for making good decisions, especially not referring to price fixing, customer relationship management, product projects, process melhoria, production mix, acquisition, technology, etc.
7 - conclusion
At present, the traditional approach to costs does not provide information to fulfill its purposes of support, decision-making and control, in this new competitive context.
Or lifting of costs becomes viable through the application of concepts and procedures that allow accounting for activities. Therefore, these costs passam to the management reports, promoting greater control of costs, by virtue of being treated in accordance with the activities involved, I do not make an effort to ensure the client or product or service more suited to their needs.
Traditional cost systems do not provide clear and transparent information to managers. Já o information system based on demonstration or custody of produto activities with maior exatidão, one time that identifies the associated activities.
As these changes, which you see in the absence of a production process, the companies that are professionals in the accounting area are being forced to alter their management information systems, incorporating new concepts that portray the alterations in our production and administration methods. The traditional components of product custody, materials, workmanship and indirect manufacturing costs have altered their shares not in full custody.
In certain cases, the work item should be relevant in terms of costs in relation to the other components of the product custody, insofar as the indirect manufacturing costs, in certain circumstances, will be represented or the main component of the custody of the product. product.
O custeamento based on activities seeks to facilitate the implementation of a process of change of attitudes in the company, because it is a ferramenta that helps managers to discover more broken consumption of two resources of the company, seeking to place in front of them some very important information for their decisions. It should be pointed out that this system shows the costs of these activities and products that the managers know at an operational level and, therefore, allows them to anticipate their future performances, making them even more efficient and effective.
Finally, it is necessary to mention that our traditional systems of management control as analysis of variations of prices, efficiency, expenses and volumes have been prejudiced due to the existence of large distortions we are in a hurry, lack of serem calculated according to the base cost. em volume.
8 - bibliographic references
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