ALGUMAS CONSIDERAÇÕES SOBRE A NATUREZA DO TIME-DRIVEN ACTIVITY-BASED COSTING
Keywords:
Custos indiretos, Sistemas tradicionais de custos, Activity-based cost system, Timedriven activity-based costingAbstract
Este ensaio teve por objetivo mostrar que o time-driven activity-based costing (TDABC) tem as mesmas características dos sistemas convencionais de custos que Johnson, Kaplan e Cooper criticaram quando propuseram o activity-based cost system (ABCS) nos anos 1980, e, portanto que a evolução dos conceitos e das técnicas usadas na contabilidade nem sempre é linear como poderia se acreditar. Para isso, ele descreve de forma sucinta algumas das mudanças mais significativas ocorridas recentemente nos sistemas de apuração de custos, começando com o ABCS, e concluindo com o TDABC. Essa revisão identifica os principais aspectos dos sistemas convencionais e os compara com os procedimentos do TDABC para evidenciar as similaridades que há entre eles. É imprescindível ressaltar que este ensaio não é um libelo contra o TDABC. Ao contrário, ele parte do pressuposto de que a experimentação é a base do aprendizado e do crescimento, mesmo que, eventualmente, ela resulte na conclusão de que os modelos originais não eram tão problemáticos quanto se imaginou inicialmente.Downloads
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