Custeio abc e tdabc e sua aplicação

Are SMEs ready for ABC?
Owen P. Hall, Jr. Pepperdine University Charles. J. McPeak Pepperdine University

Small-to-medium size enterprises (SME) are under increasing pressure to remain competitive in today’s global economy. There are a number of strategies for smaller organizations to achieve world-class levels of cost savings, market response, and efficiency. These include embracing proven supply chain management (SCM) strategies and enhanced accounting systems. This article summarizes some of the challenges—managerial and technical—associated with transitioning to an activity-based costing (ABC) model. The primary objective of the article is to introduce the rationale and mechanics behind ABC and to explore the advantages of ABC vis-a-vis traditional accounting using a case study approach. INTRODUCTION Activity-based costing (ABC) was first introduced in the United States during the 1980s (Cooper, 1988). Instead of budgeting overhead using direct cost drivers, ABC splits overhead into activity cost drivers, leading to a more tangible assignment of costs. This recognition should allow for more effective budget planning and product/service pricing. Three basic differences between ABC and traditional cost accounting (TCA) are: 1) ABC is process-oriented while TCA is structure- oriented, 2) ABC uses drivers at various component levels whereas TCA generally uses an allocation procedure based on volume, and 3) ABC acknowledges that cost objects consume activities while TCA assumes that cost objects consume resources. As a result, with TCA the organization lacks the ability to evaluate the internal efficiency, quality and profitability per product or service line (Narong, 2009). Early adoption of ABC was slow because of the “newness” of the approach and the higher costs associated with implementing and maintaining the ABC system (Kaplan, 2004). Even today, over 20 years since ABC was first introduced, a majority of firms still employ traditional accounting methods