ANÁLISE DA APLICABILIDADE DO TIME-DRIVEN ACTIVITY-BASED COSTING EM EMPRESAS DE PRODUÇÃO POR ENCOMENDA

Abstract

This paper presents the results of a research whose objective was to analyze the managers’ perception of the applicability of the time-driven activity-based costing approach (TDABC) in a make-to-order company (MTO) located in the metropolitan area of Belo Horizonte (MG). The methodology applied in this exploratory qualitative research was the case study. Several data collection techniques were used, such as semi-structured interviews, documental analysis and participant observation. The research results show that the TDABC improves the use of cost drivers and forces the activities identified in the ABC to be grouped in sub-activities so one can measure the time spent by means of time equations. Applying the TDABC in a make-to-order environment proved to be rather complex. The inherent unpredictability of an MTO company makes it difficult to create time equations, which are fundamental to implement the TDABC, thus restricting its use in that kind of company. Some restrictions stand out: the results can not be indiscriminately generalized, once they dealt with a single case study, and the sector covered by the MTO company surveyed is rather peculiar. It is also important to point out the lack of researches on TDABC, especially in Brazil.