Aplicação de engenharia e análise do valor - EAV antecedendo o custeio baseado em atividades - ABC

Abstract

Abstract: This dissertation aims to study the joint application of Engineering and Value Analysis - EAV and Activity Based Costing - ABC in manufactured products. In this work, a literary analysis of EAV, ABC, QFD, and two Costing methods will be explored: Absorption Costing and Variable Costing, as well as application examples of EA Vedo ABC. It is considered that there is almost unanimity about Absorption Costing distorting, in most cases, the costs of products. In the search for a solution, ABC appears as a good answer for indirect cost, since it does not use apportionment criteria. However, in our view, the solution is not yet optimized, as high direct costs and indirect costs caused by unnecessary activities may continue. To solve this other issue, the use of EAV is suggested, which can reduce the direct cost by reviewing the way the function of the product is being met. If there is a modification/simplification of the product, it may have a lower direct cost and therefore, perhaps, not require some activities; By existing these activities, there will also be a reduction in the indirect cost. In this way, the application of EA V preceding ABC is, in our view, a good practice, especially when dealing with manufactured products.