Controvérsias acerca do sistema de custos ABC

Khoury, Carlos Yorghi; Ancelevicz, Jacob

doi:10.1590/S0034-75902000000100007

Resumos

Em vista do modismo em analisar e implantar nas empresas o Sistema de Custos ABC, reforçado pelas organizações internacionais de consultoria, o artigo traz a controvérsia que persiste na literatura especializada. A maior acurácia embutida no custeio ABC, principal premissa dos seus proponentes, é questionada por seus opositores alegando que nem sempre leva às melhores decisões empresariais. Pesquisa sobre utilização de sistemas de custos nas empresas mostra seu uso não generalizado e sinaliza sua maior adequação em situações específicas.

Sistema de custos ABC; sistema tradicional de custos; acurácia, controvérsia

In view of the modism in the analysis and implementation of ABC Cost System in companies, supported by international consulting organizations, the paper brings the controversy found in the specialized literature. Its opponents, arguing that it does not lead always to better business decisions, question the ABC superior accuracy, main assumption of its proponents. A survey about utilization of cost systems by companies shows it is not used in a generalized form and signs its better adequacy in specific situations.

ABC cost system; traditional cost system; accuracy; controversy

ADMINISTRAÇÃO CONTÁBIL E FINANCEIRA

Controvérsias acerca do sistema de custos ABC

Carlos Yorghi Khoury^I; Jacob Ancelevicz^II

^IProfessor da Fundação de Ensino Eurípedes Soares da Rocha (Marília, São Paulo), da Faculdades Integradas de Ourinhos (FIO) e Mestre e Doutor em Administração Contábil e Financeira pela EAESP/FGV. E-mail: khoury@fundanet.br

^IIProfessor Titular do Departamento de Contabilidade, Finanças e Controle da EAESP/FGV e Doutor em Finanças pela FMCEAO. E-mail: ancelevicz@fgvsp.br

RESUMO

Em vista do modismo em analisar e implantar nas empresas o Sistema de Custos ABC, reforçado pelas organizações internacionais de consultoria, o artigo traz a controvérsia que persiste na literatura especializada. A maior acurácia embutida no custeio ABC, principal premissa dos seus proponentes, é questionada por seus opositores alegando que nem sempre leva às melhores decisões empresariais. Pesquisa sobre utilização de sistemas de custos nas empresas mostra seu uso não generalizado e sinaliza sua maior adequação em situações específicas.

Palavras-chave: Sistema de custos ABC, sistema tradicional de custos, acurácia, controvérsia.

ABSTRACT

In view of the modism in the analysis and implementation of ABC Cost System in companies, supported by international consulting organizations, the paper brings the controversy found in the specialized literature. Its opponents, arguing that it does not lead always to better business decisions, question the ABC superior accuracy, main assumption of its proponents. A survey about utilization of cost systems by companies shows it is not used in a generalized form and signs its better adequacy in specific situations.

Key words: ABC cost system, traditional cost system, accuracy, controversy.

Texto completo disponível apenas em PDF.

Full text available only in PDF format.

ALLES, Michael, DATAR, Shrikant. The means versus ends perspective: a framework for the analysis of costing systems. University of Texas at Austin and Stanford University, Nov. 1993. (Working paper).
ANDERSON, Shanon. A framework for assessing cost management systems changes: the case of Activity Based Costing implementation at General Motors, 1986-1993. Journal of Management Accounting Research, v. 7, p. 1-51, Fall 1995.
BUSSAB, Wilton, MORETTIN, Pedro. Métodos quantitativos para economistas e administradores. São Paulo: Atual Editora, 1984. 308 p.
COOPER, Robin, KAPLAN, Robert. How cost accounting distorts product costs. Management Accounting, p. 20-27, Apr. 1988.
COOPER, Robin, KAPLAN, Robert. Profit priorities from Activity- Based Costing. Harvard Business Review, p. 130-135, May/June 1991a.
COOPER, Robin, KAPLAN, Robert. The design of cost management systems Englewood Cliffs: Prentice-Hall, 1991b. 580 p.
COOPER, Robin, KAPLAN, Robert. Activity-Based Systems: measuring the costs of resource usage. Accounting Horizons, p. 1-13, Sep. 1992.
DATAR, Srikant, GUPTA, Mahendra. Aggregation, specification and measurement errors in product costing. The Accounting Review, v. 69, n. 4, p. 567-91, Oct. 1994.
JOHNSON, H. Thomas. It's time to stop overselling Activity-Based concepts. Management Accounting, p. 26-35, Sept. 1992.
KAPLAN, Robert. One cost system isn't enough. Harvard Business Review, p. 61-6, Jan./Feb. 1988.
KAPLAN, Robert. In defense of Activity-Based Cost management. Management Accounting, p. 58-63, Nov. 1992.
KHOURY, Carlos Y., ANCELEVICZ, Jacob. A utilização do sistema de custos ABC no Brasil. RAE - Revista de Administração de Empresas, v. 39, n. 1, p. 55-63, jan./mar. 1999.
MERCHANT, Kenneth, SHIELDS, Michael. When and why to measure costs less accurately to improve decision making. Accounting Horizons, v. 7, n. 2, p. 76-81, June 1993.
MISHRA, Birendra. A theory of cost-system choice: Traditional vs. Activity-Based Costing. University of Texas at Austin, Jan. 1996. (Working paper).

Datas de Publicação

Publicação nesta coleção
23 Set 2011
Data do Fascículo
Mar 2000

This work is licensed under a Creative Commons Attribution 4.0 International License.

[1] ALLES, Michael, DATAR, Shrikant. The means versus ends perspective: a framework for the analysis of costing systems. University of Texas at Austin and Stanford University, Nov. 1993. (Working paper).

[2] ANDERSON, Shanon. A framework for assessing cost management systems changes: the case of Activity Based Costing implementation at General Motors, 1986-1993. Journal of Management Accounting Research, v. 7, p. 1-51, Fall 1995.

[3] BUSSAB, Wilton, MORETTIN, Pedro. Métodos quantitativos para economistas e administradores. São Paulo: Atual Editora, 1984. 308 p.

[4] COOPER, Robin, KAPLAN, Robert. How cost accounting distorts product costs. Management Accounting, p. 20-27, Apr. 1988.

[5] COOPER, Robin, KAPLAN, Robert. Profit priorities from Activity- Based Costing. Harvard Business Review, p. 130-135, May/June 1991a.

[6] COOPER, Robin, KAPLAN, Robert. The design of cost management systems Englewood Cliffs: Prentice-Hall, 1991b. 580 p.

[7] COOPER, Robin, KAPLAN, Robert. Activity-Based Systems: measuring the costs of resource usage. Accounting Horizons, p. 1-13, Sep. 1992.

[8] DATAR, Srikant, GUPTA, Mahendra. Aggregation, specification and measurement errors in product costing. The Accounting Review, v. 69, n. 4, p. 567-91, Oct. 1994.

[9] JOHNSON, H. Thomas. It's time to stop overselling Activity-Based concepts. Management Accounting, p. 26-35, Sept. 1992.

[10] KAPLAN, Robert. One cost system isn't enough. Harvard Business Review, p. 61-6, Jan./Feb. 1988.

[11] KAPLAN, Robert. In defense of Activity-Based Cost management. Management Accounting, p. 58-63, Nov. 1992.

[12] KHOURY, Carlos Y., ANCELEVICZ, Jacob. A utilização do sistema de custos ABC no Brasil. RAE - Revista de Administração de Empresas, v. 39, n. 1, p. 55-63, jan./mar. 1999.

[13] MERCHANT, Kenneth, SHIELDS, Michael. When and why to measure costs less accurately to improve decision making. Accounting Horizons, v. 7, n. 2, p. 76-81, June 1993.

[14] MISHRA, Birendra. A theory of cost-system choice: Traditional vs. Activity-Based Costing. University of Texas at Austin, Jan. 1996. (Working paper).

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