COMPARATIVE BETWEEN THE UEP AND TDABC METHODS: A CASE STUDY

The TDABC and UPE methods are exclusively based in the variant “production time”, that is not used to be prioritizing in other ways of costing. In function of this characteristic, even of different calculation steps, these two methods probably generate value of unit cost of similar manufacture, if i...

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Principais autores: Wernke, Rodney, Junges, Ivone, Lembeck, Marluce
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/5465
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id oai:periodicos.ufrn.br:article-5465
record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Wernke, Rodney
Junges, Ivone
Lembeck, Marluce
spellingShingle Wernke, Rodney
Junges, Ivone
Lembeck, Marluce
COMPARATIVE BETWEEN THE UEP AND TDABC METHODS: A CASE STUDY
author_facet Wernke, Rodney
Junges, Ivone
Lembeck, Marluce
author_sort Wernke, Rodney
title COMPARATIVE BETWEEN THE UEP AND TDABC METHODS: A CASE STUDY
title_short COMPARATIVE BETWEEN THE UEP AND TDABC METHODS: A CASE STUDY
title_full COMPARATIVE BETWEEN THE UEP AND TDABC METHODS: A CASE STUDY
title_fullStr COMPARATIVE BETWEEN THE UEP AND TDABC METHODS: A CASE STUDY
title_full_unstemmed COMPARATIVE BETWEEN THE UEP AND TDABC METHODS: A CASE STUDY
title_sort comparative between the uep and tdabc methods: a case study
description The TDABC and UPE methods are exclusively based in the variant “production time”, that is not used to be prioritizing in other ways of costing. In function of this characteristic, even of different calculation steps, these two methods probably generate value of unit cost of similar manufacture, if it used the same database. Then, in this research it was intended to answer if both methods conduct to similar results in terms of unit costs of the products. In this way, it was established as objective to identify the similarities and differences between these two costing methodologies, whose existences can base an answer to the purposed question. It was used a descriptive study, where it is showed the production characteristics of the studied company, whose database was collected by documental research and interview with the manager. The obtained results indicated that the values of unit cost of the products, the total cost attached to the costing objects, the capability used and the idle capability were different in both costing methods. Yet, five aspects were indicated convergent and divergent to these costing methodologies.Keywords: UEP. TDABC, Confection Industry. Comparative. 
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2015
url https://periodicos.ufrn.br/ambiente/article/view/5465
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spelling oai:periodicos.ufrn.br:article-54652019-10-09T22:32:46Z COMPARATIVE BETWEEN THE UEP AND TDABC METHODS: A CASE STUDY COMPARACIÓN ENTRE LOS MÉTODOS UEP Y TDABC: ESTUDIO DEL CASO COMPARATIVO ENTRE OS MÉTODOS UEP E TDABC: ESTUDO DE CASO Wernke, Rodney Junges, Ivone Lembeck, Marluce The TDABC and UPE methods are exclusively based in the variant “production time”, that is not used to be prioritizing in other ways of costing. In function of this characteristic, even of different calculation steps, these two methods probably generate value of unit cost of similar manufacture, if it used the same database. Then, in this research it was intended to answer if both methods conduct to similar results in terms of unit costs of the products. In this way, it was established as objective to identify the similarities and differences between these two costing methodologies, whose existences can base an answer to the purposed question. It was used a descriptive study, where it is showed the production characteristics of the studied company, whose database was collected by documental research and interview with the manager. The obtained results indicated that the values of unit cost of the products, the total cost attached to the costing objects, the capability used and the idle capability were different in both costing methods. Yet, five aspects were indicated convergent and divergent to these costing methodologies.Keywords: UEP. TDABC, Confection Industry. Comparative.  Los métodos TDABC y UEP se basan exclusivamente en la variable "tiempo de producción", que a menudo no es priorizada en otras formas de cálculo de costes. Debido a esta característica, incluso con diferentes pasos de cálculo, probablemente estos dos métodos implican los valores de los costes unitarios de la fabricación iguales, si la misma base de datos es utilizada. Por lo tanto, esta investigación pretende responder si estos dos métodos dan los resultados como en términos de los costos unitarios de los productos. Así, se estableció el objetivo de identificar las similitudes y diferencias entre estas dos metodologías de costes cuyas acciones pueden ser la base de una respuesta a la cuestión propuesta. Estudio descriptivo, que muestra las características de la producción de la empresa estudiada cuyos datos fueron recolectados através de la investigación documental y se utilizó entrevistas con el gerente. Los resultados muestran que los valores de costo de los bienes, el costo total asignado a los centros de costos, la capacidad utilizada y la capacidad de reserva son diferentes en los dos métodos de costeo. Aunque cinco de estas metodologías convergentes o divergentes que cuestan aspectos han sido señalados.Palabras clave: UEP. TDABC. Industria del Vestido. Comparado. Os métodos TDABC e UEP estão baseados exclusivamente na variável “tempo de produção”, que não costuma ser priorizada nas demais formas de custeamento. Em razão dessa característica, mesmo com etapas de cálculo diferentes, provavelmente estes dois métodos acarretam valores de custos unitários de fabricação iguais, se utilizada a mesma base de dados. Assim, nesta pesquisa se pretendeu responder se esses dois métodos conduzem a resultados assemelhados em termos de custos unitários dos produtos. Para tanto, estabeleceu-se como objetivo identificar as semelhanças e diferenças entre essas duas metodologias de custeio, cujas existências podem fundamentar uma resposta à pergunta proposta. Utilizou-se estudo do tipo descritivo, onde são apresentadas as características da produção da empresa estudada, cuja coleta de dados se deu por meio de pesquisa documental e entrevista com o gestor. Os resultados obtidos apontam que os valores do custo unitário dos produtos, do custo total atribuído aos objetos de custeio, da capacidade utilizada e da capacidade ociosa foram diferentes nos dois métodos de custeio. Ainda, foram apontados cinco aspectos convergentes ou divergentes a essas metodologias de custeamento.Palavras-chaves: UEP. TDABC. Indústria de Confecção. Comparativo. Portal de Periódicos Eletrônicos da UFRN 2015-01-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/5465 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 No. 1 (2015): Jan./Jun.; 51-69 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 1 (2015): Jan./Jun.; 51-69 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 1 (2015): Jan./Jun.; 51-69 2176-9036 por https://periodicos.ufrn.br/ambiente/article/view/5465/5058 Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036