Product mix decision: comparing theory of constraints, activity based costing, general model and discretionary cost considered discretionary cost. / Decisão de mix de produtos: comparando a teoria das restrições, o custeio baseado em atividades e o modelo geral com a utilização de custos discricionários.

AUTOR(ES)

Ana Maria Nélo

DATA DE PUBLICAÇÃO

2008

RESUMO

The optimal product mix selection must consider internal and external factors of a manufacturing company. The external ones are mainly products prices, industry competition, substitute and complementary products, distribution channels, industrial location, and government taxes among others. The internal factors are related mainly to the use of the industrial capacity, to raw materials and human resources supply (prices and quantities), and to joint production. The external factors cause impacts in the prices of the input and final products, while the interns influence mainly the cost of products. In short, the determination of the product mix influences directly the company competitiveness. Our research has done a bibliographical research and a comparative analysis of three important frameworks to support the product-mix optimal decision: Activity based costing (ABC), Goldratt´s Theory of Constraints and the Kee &Schmidt General Model. In specialized literature some costing methods are identified to the properly measurement of products costs, such as: direct costing, burden costing, full costing, and activity based costing (ABC). These methods differ in the way that productive factors are distributed to the products costs. This thesis shows the product mix, the use of the industrial capacity and the costing methods analyzed jointly by means of mathematical programming, aiming to simulate each method performance. The translation of different frameworks in mathematical models eliminates the possibility to refute costing methods as function of author theoretical meanings. It is shown that the ABC surpasses the two other models for presenting the biggest profit and using less resources in the productive activities, when is considered discretionary costs.

ASSUNTO(S)

discretionary costs pesquisa operacional activity based management theory of constraints custeio baseado em atividades custeio direto product mix decision general model administração da produção

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