O custeio baseado em atividades e a gestão por atividades no ambiente das indústrias de autopeças filiadas ao Sindipeças no Estado de São Paulo

Abstract

Abstract: This dissertation aims to: study aspects of auto parts suppliers in the face of the competitive environment of the national automotive segment, in the conquest of new businesses in a globalized environment; investigate the role that ABC and ABM play today or may come to play, as management tools to achieve the required competitiveness in this very important segment of the national economy, which is the automotive segment. The price reduction factor and the subsequent cost reduction factor will be treated as a way for the auto parts supplier to maintain its profitability by meeting the pressure from customers for lower prices. The price reduction factor, with subsequent and mandatory cost reduction, may have in the implementation of ABC/ABM, a management instrument to achieve these objectives. Delimiting the theme to the auto parts industries affiliated to Sindipeças and located in the State of S.Paulo, it is intended to verify the adherence rate for Accounting by Activities (ABC) and Activity-Based Management (ABM) as management instruments and, what role, when not yet disseminated (known) or not yet used, can they play in this delimited universe. The opportunities for improving competitiveness that these companies can obtain with the implementation of activity-based costing (ABC) and activity-based management (ABM) will be analyzed. In this work, the analysis and evaluation of the factors that led some companies in the delimited universe to not adopt Activity-Based Costing and, as a natural evolution of ABC, Activity-Based Management (ABM) will be carried out. It is also intended to correlate the use of ABC/ABM with other technologies and management philosophies, used by the auto parts industries in the delimited universe.