Definition of a T-ABC system in production companies by project: an application in a turbine manufacturer for large and small hydroelectric power plants

• Grant number: 17/09696-9
• Support Opportunities: Scholarships in Brazil - Scientific Initiation
• Start date: August 01, 2017
• End date: July 31, 2018
• Field of knowledge: Engineering - Production Engineering - Economic Engineering
• Principal Investigator: Francisco Alexandre de Oliveira
• Grantee: Marco Bruno Moretto Bergamini
• Host Institution: Faculdade de Engenharia (FEG). Universidade Estadual Paulista (UNESP). Campus de Guaratinguetá. Guaratinguetá , SP, Brazil

Abstract

With the emergence of the activity-based costing system (ABC), companies were able to determine the relationship between the consumption of resources and the list of activities developed in the production process. This practice gave rise to management based on the cost of activities (ABC / M), which makes it possible to reduce production costs by improving the activities carried out by the production systems. On this way, when verifying, from the client's perspective, whether or not a given activity adds value, it is possible to reduce costs by eliminating non-value-adding activities. However, a crucial point in defining an activity-based costing system is to determine cost drivers in a cause-and-effect relationship. However, among several analyzes, the application of the time of development and use of activities to determine the hourly rate (US$ / h) and to explain the utilized capacity of each activity in a process has been well used in the last five years. In this way, the application of execution time and activities development has been used as a cost driver. This costing system gave rise to T-ABC or TDABC. For such a system, there are several applications, including in the service sector. However, no application was found in companies organized by project, with disparate lead times. This research presents the application of T-ABC in a production-by-project system to define the hourly rate of production of a company that manufactures turbine. (AU)