دانلود رایگان مقاله انگلیسی پیاده سازی سیستم هزینه یابی مبتنی بر فعالیت در شرکت تولیدی - الزویر 2017

Abstract

Nowadays companies face strong competition at a global level, so there is a lot of pressure to increase productivity and lower production costs. Thus, obtaining a method of estimating the costs of the various products produced in the same company in a rigorous and precise way has turned into a really strategic objective [1]. To address this issue, the ABC methodology has been proposed, which establishes that resources are consumed by the activities and these are consumed by the products and services. The distribution of resources by activities and the subsequent allocation to the products is done through cost drivers [2]. The goal of this work is to re-port the main results obtained with the implementation of an industrial cost model based on the ABC principles in a Portuguese coffee production company that fits with the organization’s reality and reflecting the way how it operate on a dayto-day basis, in an accurate and reliable way, providing useful and relevant information.

4. Conclusions

The analysis of the various activities involved in the coffee production process of a Portuguese company, from the perspective of the ABC methodology, allowed obtaining, analyzing and reflecting about a set of information of high importance for the organization. The work carried out has exposed the changes verified in the company over the last years, regarding the diversification and complexity of the products and activities involved in the production process.

Overall, this work contributed to a better knowledge of the company, providing a greater degree of detail about how the company's industrial activity develops. The ABC costing system provides relevant and useful information for the decision-making process in various domains, such as the definition of cost and sales prices of products, the identification of processes where greater effort is needed to improve or adapt them to the new realities and needs and the restructuring of some areas of the industrial unit. Moreover, in the industrial costing model developed in this work, a set of specificities in the distribution of general manufacturing expenses was taken into account, namely at the level of the specific allocation to each activity of the resources consumed. Thus, a high level of detail and specificity of the information is obtained, allowing a broad analysis of the various components of the cost of the product under analysis.

In this company, several products are produced simultaneously that share a wide range of resources. There-fore, the correct allocation of those resources to the various products can be complex and ineffective. The implementation of the ABC costing system led to the obtaining of a wide set of information, with high detail, relevance and usefulness, which indicates that this is a costing system that adapts to the needs of this company.