Implantação de um sistema de custeio baseado em atividades em um ambiente de forjaria de uma industria de autopeças

AUTOR(ES)
DATA DE PUBLICAÇÃO

1996

RESUMO

This research aims to introduce the Activity Based Costing System in a Forge Shop environment of an Automotive Parts Industry. Initialy, the traditional cost systems and their limitations are presented, the actual structure of the Industry Cost Management System is described and the limitations of this system is showned. Then, the Activity Based Costing System is described and its cost assignment process between modules is detailed. The methodology ofthe Activity Based Costing implementation in a Forge Shop environment and its main results on activity costs and product costs are presented. Finally, the results are commented and the conclusions exhibited

ASSUNTO(S)

engenharia de produção custo industrial forjamento

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