ALGUMAS CONSIDERAÇÕES SOBRE A NATUREZA DO TIME-DRIVEN ACTIVITY-BASED COSTING

Authors

  • Moacir Sancovschi Universidade Federal do Rio de Janeiro
  • Adolfo Henrique Coutinho Silva Universidade Federal do Rio de Janeiro

Keywords:

Custos indiretos, Sistemas tradicionais de custos, Activity-based cost system, Timedriven activity-based costing

Abstract

Este ensaio teve por objetivo mostrar que o time-driven activity-based costing (TDABC) tem as mesmas características dos sistemas convencionais de custos que Johnson, Kaplan e Cooper criticaram quando propuseram o activity-based cost system (ABCS) nos anos 1980, e, portanto que a evolução dos conceitos e das técnicas usadas na contabilidade nem sempre é linear como poderia se acreditar. Para isso, ele descreve de forma sucinta algumas das mudanças mais significativas ocorridas recentemente nos sistemas de apuração de custos, começando com o ABCS, e concluindo com o TDABC. Essa revisão identifica os principais aspectos dos sistemas convencionais e os compara com os procedimentos do TDABC para evidenciar as similaridades que há entre eles. É imprescindível ressaltar que este ensaio não é um libelo contra o TDABC. Ao contrário, ele parte do pressuposto de que a experimentação é a base do aprendizado e do crescimento, mesmo que, eventualmente, ela resulte na conclusão de que os modelos originais não eram tão problemáticos quanto se imaginou inicialmente.

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Author Biographies

Moacir Sancovschi, Universidade Federal do Rio de Janeiro

Departamento de Contabilidade e Pós Graduação em Ciências Contábeis da Faculdade de Administração e Ciências Contábeis.

Adolfo Henrique Coutinho Silva, Universidade Federal do Rio de Janeiro

Departamento de Contabilidade e Pós Graduação em Ciências Contábeis da Faculdade de Administração e Ciências Contábeis.

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Published

30/04/2018

How to Cite

Sancovschi, M., & Silva, A. H. C. (2018). ALGUMAS CONSIDERAÇÕES SOBRE A NATUREZA DO TIME-DRIVEN ACTIVITY-BASED COSTING. Advances in Scientific and Applied Accounting, 11(1), 110–126. Retrieved from https://asaa.anpcont.org.br/index.php/asaa/article/view/345

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