Elaboração de uma proposta de implantação de custeio TDABC, a partir dos mapas de processos, para os serviços de certificação de equipamentos prestados por um centro de pesquisas

Abstract

A great challenge for organizations is the continuous necessity to reduce the cost of their products and services. This makes companies seek to adopt appropriated methodologies to obtain information that can assist in the process of decision making. This study has the objectives of; elaborate a proposal of implementation of the Time-Driven Activity-Based Costing (TDABC), based on process mapping, on the process of certification of electrical equipment for potentially explosive atmospheres, in the area of Certification (CERT) and Laboratory of Engines (LABEX) of Centro de Pesquisas de Energia Elétrica (CEPEL). The Time-Driven Activity-Based Costing was chosen because it is the most appropriated method to the characteristics of the target organization of this study. For this study, we used the methodology of Action Research. The aim of this study is: to get the theoretical knowledge and implement TDABC methodology in the process of electrical equipment certification; in addition, to identify the benefits, difficulties and obstacles to implementation of this tool across the organization, and to propose solutions