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Authors
Advisor(s)
Abstract(s)
O custeio tradicional apresenta diversas limitaƧƵes devido Ć s grandes mudanƧas que se tĆŖm verificado, tais como: aumento dos custos fixos, diversificaĆ§Ć£o dos produtos, crescimento da competitividade. Para combater estas limitaƧƵes, surge o custeio baseado nas actividades (CBA) no sector da indĆŗstria. Contudo, numa empresa tĆŖm de existir determinadas condiƧƵes para que se torne possĆvel a implementaĆ§Ć£o do CBA. Surge-nos, entĆ£o, a questĆ£o: O CBA serĆ” viĆ”vel em todas as empresas do sector da indĆŗstria, dos serviƧos e do comĆ©rcio? Comparando os diversos sectores verificamos que tĆŖm caracterĆsticas diferentes. ConvĆ©m salientar, que o mesmo acontece entre empresas dum mesmo sector. Depois de uma revisĆ£o da literatura apurĆ”mos que a questĆ£o da viabilidade do CBA nĆ£o depende do sector onde a empresa estĆ” inserida.
Due to great changes that have been taking place, the traditional costing presents several limitations, such as: increase of fixed costs, product diversification and growing competitiveness. To overcome these limitations, the activity-based costing (ABC) comes up in the industry sector. Nevertheless, some conditions are required so that the ABC can be implemented in companies. It raises the following question: Will ABC be feasible in every company from industry, service and trade sectors? Comparing these sectors, different characteristics among them can be seen. It is important to notice that the same happens among companies, which belong to the same sector. After having reviewed bibliography, it can be concluded that the feasibility of ABC doesn't depend on the sector in which the company is implemented.
Due to great changes that have been taking place, the traditional costing presents several limitations, such as: increase of fixed costs, product diversification and growing competitiveness. To overcome these limitations, the activity-based costing (ABC) comes up in the industry sector. Nevertheless, some conditions are required so that the ABC can be implemented in companies. It raises the following question: Will ABC be feasible in every company from industry, service and trade sectors? Comparing these sectors, different characteristics among them can be seen. It is important to notice that the same happens among companies, which belong to the same sector. After having reviewed bibliography, it can be concluded that the feasibility of ABC doesn't depend on the sector in which the company is implemented.
Description
Keywords
Custeio baseado nas actividades Contabilidade de gestĆ£o Gastos gerais de fabrico Sectores de actividade Activity-based costing Management accounting Factory overhead Activity sector
Pedagogical Context
Citation
GOMES, ConceiĆ§Ć£o - Viabilidade da implementaĆ§Ć£o do custeio baseado nas actividades (CBA) nos diversos sectores de actividade. GestĆ£o e Desenvolvimento. Viseu. ISSN 0872-556X. NĀŗ 12 (2004), p. 145-165.
Publisher
Universidade CatĆ³lica Portuguesa. Instituto UniversitĆ”rio de Desenvolvimento e PromoĆ§Ć£o Social