ANÁLISE DA PERCEPÇÃO DOS DOCENTES QUANTO AOS MÉTODOS BASEADOS EM ATIVIDADES

Autores

  • Márcio Provenzano Universidade do Vale do Rio dos Sinos – UNISINOS
  • Matiél Cherobini Universidade do Vale do Rio dos Sinos – UNISINOS
  • Rafael Luis Pessin Universidade do Vale do Rio dos Sinos – UNISINOS
  • Débora Gomes Machado Universidade Federal do Rio Grande – FURG
  • Marcos Antônio de Souza Universidade do Vale do Rio dos Sinos – UNISINOS

DOI:

https://doi.org/10.21680/2176-9036.2018v10n2ID12372

Palavras-chave:

: Activity-Based Costing. Time Driven Activity-Based Costing. Activity-Based Management.

Resumo

Este estudo buscou analisar a percepção dos docentes e pesquisadores brasileiros quanto aos métodos baseados em atividades. Para tanto, foi realizada uma survey com 34 docentes e pesquisadores especialistas em custos dos programas de pós-graduação em Ciências Contábeis no Brasil. Na análise dos resultados foi utilizada a estatística descritiva e empregado o teste de aderência (?²). A consistência interna do instrumento de pesquisa foi calculada por meio do Alpha de Cronbach o que conferiu consistência ao mesmo. Os resultados demonstram que sob a percepção dos docentes e pesquisadores o Activity Based Cost (ABC) foi capaz de reduzir a subjetividade e arbitrariedade do método por absorção, bem como melhorar as informações para a tomada de decisão. No entanto, o Time-Driven Activity-Based Costing (TDABC) não é considerado de forma unânime uma evolução do método ABC, uma vez que não há uma opinião uníssona se o método foi capaz de reduzir a complexidade e diminuir a necessidade de tempo e recursos relacionados à sua implementação e manutenção. Quanto ao ABM, ele pode ser considerado um sistema de gestão, do qual o ABC constitui sua extensão instrumental.

 

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Publicado

15-06-2018

Como Citar

PROVENZANO, M.; CHEROBINI, M.; PESSIN, R. L.; MACHADO, D. G.; SOUZA, M. A. de. ANÁLISE DA PERCEPÇÃO DOS DOCENTES QUANTO AOS MÉTODOS BASEADOS EM ATIVIDADES. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036, [S. l.], v. 10, n. 2, p. 157–174, 2018. DOI: 10.21680/2176-9036.2018v10n2ID12372. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/12372. Acesso em: 14 nov. 2024.

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