Uma nova abordagem do Activity-Based Costing – ABC: desenvolvimento e aplicação do abc matricial em uma indústria calçadista de Portugal

Abstract

The ABC Matrix is a management tool for creating models of processes and activities. The method uses matrix multiplication, yielding an algorithm that is simple, flexible, and easy to control. The purpose of this study is to provide an application of the ABC Matrix model in a footwear business in Portugal. The research methodology is classified as a quantitative-descriptive case study, using data simulation to validate the model. According to the results, the model provided a better control of its production process and was considered by managers as an easier tool to use because the controls are simple to update. We found that the method used previously was not providing the actual costs of the products. After application of the ABC Matrix, costs were allocated to products more realistically.