Métodos de alocação dos custos indirectos, dos métodos tradicionas ao Activity Based Costing (ABC): c caso da Wade Adams Construction, Lda

Abstract

In addition to obtaining a degree, this work aims to highlight the role that information systems play in supporting management decisions, and especially the need to adapt them to the objectives and organizational needs, in order to ensure better informed decision making. In this context, the paper addresses the allocation of indirect costs as a problem from which, in the current characteristics of the organizational environment, managers can hardly escape. It briefly reviews the classical methods of allocating indirect costs and focuses on the ABC method (Activity Based Costing), as a new and better calculation tool. As an application of concepts, through a case study, it evaluates the current ways of allocating indirect costs and the possibility of implementing the ABC method. As an application of concepts, through a case study, it evaluates the current forms of indirect cost allocation and the possibility of implementing the ABC method, and proposes a model of actions to be carried out for its development in a construction company. However, the work is not, and is not intended to be, a recipe or a finished model. Many aspects related to cost allocation were left unaddressed. It is not possible to exhaust them in a single graduation work. Based on the assumption that the reader knows the main concepts of Management and Cost Accounting, the work avoids making a comprehensive and deep approach to them, although some appear and others, as needed. The literature on the subject of the work is scarce. The resource was the consultation of some internet sites. And most of the bibliographic sources used are in English language. Therefore, as for the references, if the original source is not in Portuguese, the translation is the author's. A message of appreciation to all those who, directly or indirectly, contributed to making this management course a reality: teachers, colleagues, family, friends, and especially to Dr. Ângelo Macuácua, supervisor, for the assistance and advice provided during the course of this work. (TRADUÇÃO NOSSA)