Gestão & Produção
https://www.gestaoeproducao.com/article/doi/10.1590/0104-530X2183-16
Gestão & Produção
Article

O uso dos métodos de custeio nas indústrias de manufatura enxuta: uma análise da literatura

The use of costing methods in lean manufacturing industries: a literature review

Hyggor da Silva Medeiros; Alex Fabiano Bertollo Santana; Levi da Silva Guimarães

http://dx.doi.org/10.1590/0104-530X2183-16 Gest. Prod., vol.24, n2, p.395-406, 2017
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Resumo

Resumo:: A adoção da filosofia Lean pelas empresas motivou a necessidade de melhorias no sistema de contabilidade tradicional, tal sistema tem sido visto como desfavorável sobre o foco contábil na eliminação dos desperdícios pelas organizações enxutas, afinal, os sistemas de custeios tradicionais não estão conceitualmente preparados para operar de forma eficiente no modelo de produção Lean. Portanto, busca-se avaliar qual o grau de integração dos métodos de custeio (ABC, TDABC e VSC) junto às empresas enxutas observando a integração desses métodos à realidade do modelo de manufatura enxuta. O estudo realiza uma revisão na literatura existente do período de 1994 a 2014, no qual se fez uma análise crítica dos estudos disponíveis e, a partir desta, desenvolve-se um método de classificação a fim de se obter dados, fornecer resultados e conclusões utilizando uma abordagem qualiquantitativa. Os resultados da pesquisa demonstram que, apesar de aplicados, os métodos de custeio em sua maioria somente serviram como referência para o processo de identificação formal dos custos, teorização ou análise comparativa ao sistema tradicional de custos, não sendo integrado de fato ao processo de análise na produção.

Palavras-chave

Manufatura enxuta, Custeio Baseado em Atividades, Custeio Baseado em Atividades e Tempo, Custeio do Fluxo de Valor

Abstract

Abstract:: The adoption of Lean philosophy by companies has motivated the need for improvements in the traditional accounting system. Such a system has not been seen with favor by Lean organizations under the accounting focus when it comes to waste elimination. After all, the traditional costing system is not conceptually prepared to operate efficiently under the Lean production model.Therefore, the aim of this research was to evaluate the degree of integration of costing methods (ABC, TDABC and VSC) in Lean enterprises observing how these methods integrate to the reality of the Lean Manufacturing model. A literature review encompassing the period 1994-2014 was carried out. Studies were critically analyzed to develop a method of classification in order to obtain data and produce results and conclusions under a qualitative and quantitative approach.The results showed that, although costing methods are applied, these mostly serve only as a reference for the process of formal identification ofcosts, theory or comparative analysis to the traditional cost system, but are not actually integrated to the production analysis process.

Keywords

Lean manufacturing, Activity-Based Costing, Time-Driven Activity Based Costing, Value Stream Costing

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