DEVELOPMENT OF COST MANAGEMENT FOR THE CEMENT INDUSTRY IN NORTHEAST BRAZIL: A CASE STUDY
| Autor: | Jaqueline Mata de Oliveira, George Fernando Holanda Bezerra, Alberto Casado Lordsleem Júnior, Joaquin Humberto Aquino Rocha |
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| Jazyk: | English<br />Portuguese |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Mix Sustentável, Vol 10, Iss 5 (2024) |
| Druh dokumentu: | article |
| ISSN: | 2447-3073 2447-0899 |
| DOI: | 10.29183/2447-3073.MIX2024.v10.n5.37-49 |
| Popis: | Cement production demands an appropriate costs management tool to monitor the overall expenditures, to calculate the stocks, and especially to improve the control of the activities that represent the cement production flow. This work aimed to present a case study about the application of the Activity Based Costing (ABC) in a cement plant located in the Brazilian Northeast Region. The methodology consisted of three main steps: characterization of the cement plant, diagnosis of the scenario before the ABC implementation and analysis of the practical application. The findings allowed the identification of how the activity-based costing facilitates the decision-making, since it is a management tool for cost analysis which regulates the arbitrary allocation of indirect costs, allowing the identification of activities that did not aggregate value to the product. This work provided support for an integrated view about the operation of a cement industry with the application of the ABC. |
| Databáze: | Directory of Open Access Journals |
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