Ferramentas para gerenciamento de custos

discussão e desafios

Autores

  • Jailson dos Santos Silva Universidade Federal da Paraíba (UFPB), João Pessoa, Paraíba, Brazil.
  • Maria Silene Alexandre Leite Universidade Federal da Paraíba (UFPB), João Pessoa, PB, Brazil. https://orcid.org/0000-0003-3660-2903

DOI:

https://doi.org/10.14488/1676-1901.v23i4.4492

Palavras-chave:

SLR, Contabilidade, Custos, Ferramentas e Gerenciamento

Resumo

Este artigo tem como objetivo fornecer uma visão geral da literatura em que os métodos de avaliação de custos são usados atualmente, e suas características e limitações também são apontadas. Para atingir os objetivos propostos, foi realizada uma Revisão Sistemática da Literatura (RSL). Foi possível identificar as ferramentas discutidas no portfólio bibliográfico estudado, a saber: custeio do ciclo de vida, custeio alvo, custo total de propriedade, custeio baseado em atividades, custeio variável e modelos matemáticos, bem como as dificuldades de implementação dessas ferramentas em diferentes contextos de aplicação. Também foi observado que várias ferramentas são frequentemente empregadas em metodologias integradas para mitigar as limitações inerentes aos modelos individuais quando tratados isoladamente. A importância deste artigo reside em sua contribuição para o discurso sobre a evolução das ferramentas de gerenciamento de custos e sua aplicação em abordagens integradas, especialmente para lidar com os desafios típicos encontrados em modelos de negócios emergentes.

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Biografia do Autor

Jailson dos Santos Silva, Universidade Federal da Paraíba (UFPB), João Pessoa, Paraíba, Brazil.

Currently a Ph.D. candidate in Production Engineering at UFSC, with a master's degree in Production Engineering and Systems from UFPB, specialized in Data Science with a focus on Business Intelligence from UNOPAR, and holds a bachelor's degree in Mechanical Production Engineering from URCA. He has extensive experience in higher education, having served as a substitute professor in the Department of Production Engineering and Systems at UFSC, and has been involved in research projects in the areas of technological innovation maturity, optimization of thermodynamic systems, and cost management in supply chains.

Maria Silene Alexandre Leite, Universidade Federal da Paraíba (UFPB), João Pessoa, PB, Brazil.

She holds a bachelor's degree in Economics, a master's and a doctorate in Production Engineering, and a post-doctorate in Administration. She is a Full Professor at the Universidade Federal da Paraíba (UFPB) and Leader of the Organizational Complexity Research Group. She is a member of the working committee of the International Cost Institute. Her areas of expertise include Supply Chain Management, Cost Management, and Logistics Cost Management.

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13-03-2024

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Silva, J. dos S., & Leite, M. S. A. (2024). Ferramentas para gerenciamento de custos: discussão e desafios. Revista Produção Online, 23(4), 4492. https://doi.org/10.14488/1676-1901.v23i4.4492

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v. 23 n. 4 (2023)

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