Modelo de Custeio Baseado em Atividades Aplicado a Decisões de Produção de Curto Prazo

Abstract

   Activity-based costing (ABC) has been criticized for its inability to support short-run production based decisions, and, as a result, it´s considered the systematic to be used in the long-run cost allocation. Kee´s (2001) article "Evaluating The Economics of Short-and Long- Run Production-Related Decisions" demonstrates an ABC model incorporating the short-run flexible cost of an activity´s resources and its usage of a bottleneck activity´s capacity to lead to an optimal short-run product mix. Kee shows through a numerical illustration, how the operational ABC model can lead, in the short run, to better results than traditional ABC model, and another ABC model that incorporate TOC decisions. This paper analyses ABC costing for short-run production and compares with TOC model results, concluding for the superiority of Kee model.