Abstract Associations are non-profit organizations with the purpose of defending collective interests, developing economic activities and impacting and transforming people's lives. However, they present management difficulties, especially with respect to costs, because their accounting practice is still underdeveloped. A costing tool is essential in any type of organization and, in this context, this work sought, through quantitative research and through the Activity-Based Costing method, to measure the management costs of a women's association that works in the handcraft production of coconut sweets. The case study was developed in an association, located in the city of Lucena- PB-BR, which manufactures two types of coconut sweets: traditional and cut. Data collection was carried out using observation, document analysis and interviews. The results showed that the association needs to formalize its Production Planning and Control, in order to produce more efficiently. Fifty-two micro-activities were identified, 77% of which were considered to add value to products. The analysis of the management cost of the production showed that traditional sweets generate profits, while cut sweets imply a loss for the association. JEL: D24, L66, M11.

Resumen Las asociaciones civiles son organizaciones sin fines de lucro cuyo propósito es defender intereses colectivos, desarrollar actividades económicas e impactar y transformar la vida de las personas. Presentan dificultades en relación a la gestión, especialmente con respecto a los costos, porque su práctica contable está todavía poco desarrollada. Una herramienta de costeo resulta esencial en cualquier organización y, en este contexto, este trabajo buscó, mediante una investigación cuantitativa y a través del método de Costeo Basado en Actividades, medir los costos de gestión de una Asociación de Mujeres que trabaja en la producción artesanal de dulces de coco. El estudio de caso se desarrolló en una asociación, en la ciudad de Lucena- PB-BR, que fabrica dos tipos de dulces de coco: tradicionales y de corte. La recolección de datos se realizó mediante la técnica de observación, análisis de documentos y entrevistas. Los resultados mostraron que la asociación necesita formalizar su planificación y control de la producción, para poder producir de manera más eficiente. Se identificaron 52 microactividades, el 77% agregan valor a los productos. El análisis del costo de los productos mostró que los dulces tradicionales presentan ganancias, mientras que los dulces de corte implican una pérdida para la asociación. JEL: D24, L66, M11.

Résumé Les associations civiles sont des organisations à but non lucratif dont l’objectif est de défendre les intérêts collectifs, développer des activités économiques et d'impacter et transformer la vie des gens. Cependant, ils présentent des difficultés en matière de management, notamment en matière de coûts, car leur pratique comptable est encore sous-développée. Un outil des coûts est essentiel dans une organisation et, dans ce contexte, le travail a exploré, par une recherche quantitative et par la méthode ABC, à mesurer les coûts de gestion d'une association féminine qui travaille dans la production artisanale de bonbons à la noix de coco. L'étude de cas a été développée dans une association, dans Lucena-PB-BR, qui fabrique deux types de bonbons: traditionnels et coupés. La collecte de données a été réalisée à l'aide de la technique d'observation, d'analyse de documents et d'entretiens. Les résultats ont montré que l'association doit formaliser sa planification et son contrôle de production, afin de produire plus efficacement. Cinquante-deux micro-activités ont été identifiées, dont 77% ont été considérées comme valorisant les produits. L'analyse du coût de gestion des produits a montré que les sucreries traditionnelles présentent des bénéfices, tandis que les sucreries coupées impliquent une perte pour l'association. JEL: D24, L66, M11.

Resumo Para exercer uma melhor gestão de custos em uma cadeia de suprimentos, deve-se reduzir ou eliminar atividades que não agreguem valor ao produto ou processo de exportação. Desse modo, este trabalho possui como objetivo mensurar os custos de um processo de exportação de cargas em contêineres utilizando a combinação do Supply Chain Operation Reference Framework e o custeio baseado em atividades, a partir da perspectiva de uma empresa exportadora. Utiliza-se uma abordagem qualitativa para identificar os processos e atividades que geram custos em uma cadeia de exportação de carga conteinerizada e uma abordagem quantitativa para mensurar esses custos, por meio da combinação dos métodos mencionados. Ao aplicar os métodos propostos, foi viável realizar o cálculo dos custos da cadeia de exportação de produtos cerâmicos, ao mesmo tempo em que foi possível identificar esses custos com base em indicadores e métricas de desempenho. Assim, esse trabalho auxilia as ações comerciais, levantando os custos de uma cadeia de exportação e tentando preencher lacunas na literatura. suprimentos devese deve se modo exportadora Utilizase Utiliza mencionados propostos cerâmicos desempenho Assim comerciais literatura

Abstract To perform better cost management in a supply chain, it must reduce or eliminate activities that do not add value to the product or export process. Thus, this paper aims to measure the costs of a containerized cargo export process using a combination of the Supply Chain Operation Reference Framework and activity-based costing, from the perspective of an exporting company. A qualitative approach is used to identify the processes and activities that generate costs in a containerized cargo export chain and a quantitative approach is used to measure these costs, through a combination of the mentioned methods. By applying the proposed methods, it was feasible to calculate the costs of the export chain of ceramic products, while it was possible to identify these costs based on performance indicators and metrics. Thus, this work assists commercial actions, raising the costs of an export chain and trying to fill gaps in the literature. Thus activitybased activity costing company methods products metrics actions literature

Abstract Paper aims This article aims to analyze the activities that generate logistics costs in the process of importing a containerized cargo transported through a port terminal. Originality The scientific literature states that logistical costs are one of the main factors to be mitigated to improve the country's position in the global competitive scenario. The applied methodology offers a conceptual contribution to the area of supply chain, logistics and costs. Research method In this regard, it was necessary to map the process of importing the granite prime cargo, identify the agents involved in the process, survey the activities, and segregate which activities generate logistical costs. Data collection was carried out through the application of semi-structured interviews. Towards the end of each interview and observation, a compilation and data crossing along with the documentary analysis were performed. Then, the logistical costs were segregated by the following types: Supply, Plant, and Distribution. Main findings The article proves to be especially important due to the complex nature of the import process in the country, which involves many independent agents who need to communicate to lead the process. Through the information collected in the interviews with employees involved in the process of importing cargo and document analysis, it was possible to map the process, adding it with the systematic review of the literature realized on activities classified as generating logistical costs, it was possible to segregate them. Implications for theory and practice In this context, so it was possible to carry out the analysis of activities generating logistical costs. Properly mapping and analyzing the logistical cost-generating activities involved serves as a basis for decision-making by the agents involved in the various points of the cargo import process, since dealing directly with port terminals and agents responsible for import operations, it is possible to understand the causes of port inefficiency at the operational level.

O objetivo deste artigo é propor um modelo analítico de suporte à configuração e integração da cadeia de suprimentos como base ao desenvolvimento e/ou melhoria de projetos SCM. Os aspectos metodológicos basearam-se em uma revisão de literatura sobre temas relacionados à gestão da cadeia de suprimentos e cadeias de valor. A natureza da pesquisa empregada nesse artigo é básica, uma vez que se produziu um instrumento teórico sem aplicação prática. Foi estabelecida uma estrutura conceitual subsidiada por uma pesquisa bibliográfica, exploratória e descritiva, promovendo os fundamentos necessários ao desenvolvimento do modelo proposto. A abordagem dada ao artigo é qualitativa, cujos resultados teóricos produzidos representaram a proposição de um modelo analítico desenvolvido para configurar adequadamente a cadeia de suprimentos, integrando várias perspectivas necessárias a uma melhor contextualização das interações entre os elos e membros do arranjo. Portanto, esse artigo concebeu um instrumento para auxiliar na melhoria ou desenvolvimento de projetos de gestão da cadeia de suprimentos.

The objective of this article is to propose an analytical model of support to the configuration and integration of the supply chain as the basis for the development and/or improvement of SCM projects. The methodological aspects were based on a review of the literature on issues related to supply chain management and value chains. The nature of the research used in this article is basic since it produced a theoretical instrument without practical application. A conceptual structure was built supported by an exploratory and descriptive literature review providing the foundation for the development of the proposed model. The approach of this article is qualitative. The theoretical results obtained represent the proposition of an analytical model developed to properly set up the supply chain integrating various perspectives for a better contextualization of the interactions between the links and members of arrangement. Thus, this article proposes a tool to assist in the development or improvement of projects for supply chain management.