Aplicação do time-driven activity-based costing (TDABC) em uma pequena fábrica de confecções por encomenda

Abstract

Time-Driven Activity-Based Costing (TDABC) is a tool designed to accompany the development of companies more efficiently, since it requires less effort to implement and maintain, as well as following company specifications. In this sense, the general objective of this study is to analyze the application of Time-Driven Activity-Based Costing (TDABC) in a production-to-order company. To this end, it uses descriptive research, with a qualitative approach and the case study method. To achieve the objective, control spreadsheets were used using the equations presented by the creators of TDABC in order to relate the company's data and obtain the necessary results for the application. The time drivers were then applied to the equation and the costs of the activities were defined. The results obtained show that the TDABC method was feasible and effective to apply, managing to capture relevant particularities of the company's production process. Although it is not possible to say that it is absolutely accurate in terms of cost-benefit ratio, TDABC proved to be a suitable tool for the efficient management and implementation of operating costs.