sistema ABC

ABC - (ACTIVITY-BASED COSTING) : CUSTEIO PARA A
GESTÃO DA QUALIDADE E PRODUTIVIDADE

Prof. Ivandi Silva Teixeira, MSc. - Docente CSE/UFPA
Doutorando do Programa de Pós-Graduação em Engenharia de Produção - UFSC/EPS
Cx. Postal 5067-CEP:88.040-970. Florianópolis/SC-Brasil. Fonefax [phone].

Profa Regina Cleide Figueiredo Teixeira, Esp. - Docente CSE/UFPA
Mestranda do Programa de Pós-Graduação em Engenharia de Produção - UFSC/EPS
Cx. Postal 5067-CEP:88.040-970. Florianópolis/SC-Brasil. Fonefax [phone].

Abstract:
For both entrepreneurs and undertakers, are too much worried about management in the current competitive market. However, in spite of new management fashions, we can’t observe in a large scale any mechanisms able to warranty a efficiency and efficacy of operational-productive system, whereas the common management tools are undervalued in relation of the product-production technological innovation easily perceptible in a industrial enterprises quotidian.
The present study, suggests the introduction of a system for costing able to provide technic-scientific support at decision-making process to the production field of industrial enterprises. This system is a according to ABC: Activity-Based-Costing, which should works as a indispensable tool at decision-making process in enterprises that actuate in competitive markets, under free concurrence situations, where operational systems with a high quality and professional responsible on the productivity activity are primary condition. Key Word: Activity-Based-Costing; competitive markets; efficiency and efficacy

1 - INTRODUÇÃO
Na atualidade surgem nas comunidades mais evoluídas tecnologicamente, ferramentas, que se propõem a auxiliar o propcesso decisório das empresas, tais como:
KANBAN/TQC/MRP/OPT/JIT a Gestão Participativa, a Reengenharia, entre outras, e considerando ainda a competitividade internacional em sua fase de expansão. A Gestão empresarial passou a se