Uma Aplicação do Time-Driven ABC Model no Setor de Serviço Hospitalar: a Nova Abordagem do ABC Proposta por Kaplan e Anderson

Abstract

    The Activing Based Cost (ABC) arose with the objective of supplying the methods traditional costing limitations, having for main advantage the costs poll for activities for then investigate the costs of products, using, for so much, costs drivers. Such procedure is defended like useful to for allowing the identification of the select result in links different of the value chain of a company, in opposition to the traditional vision that analyzes just the production process. Even ahead of this advantage, researches in the Brazilian enterprising environment have been demonstrating that just 15% of the companies investigate costs using ABC (Frezatti, 2005). Kaplan and Anderson (2004) defend that the implementation index low and ABC's utilization by the companies can be consequence of difficulty that the managers find in the determination of costs drivers, and they suggest the time as the only costs driver. This study has for objective apply and to analyze the new proposition of ABC – Time -Driven ABC Model (Kaplan and Anderson, 2004) – from a study of case done in hospital. It concludes that, however this model brings simplifications to the costs poll lawsuit, its practice can't be generalized, could be useful, mostly, in organizations that act in the services area.