Samuel Cogan

Um modelo de reconciliação de dados para o custeio baseado-em-atividades (ABC)

Cost structure changes, due to new production technologies, to major diversification needed because of business competitivity, and to cost reduction, have motivated the development programmes of new cost management techniques that allocate indirect costs to each product more precisely. In this context, Activity-Based Costing/Activity-Based Management (ABC/ABM) is considered as one of the most important techniques that have emerged in the last few years to provide accurate estimates for indirect expenses that each product consumes. Nevertheless, some difficulties to obtain some costs remain, even when using ABC. This happens not only due to the impossibility to measure costs with adequate accuracy, but also due to the fact that the investments made to measure some costs exceed the benefits to be obtained. In order to address this problem, the present work provides a business cost flow framework utilizing data reconciliation used in chemical process networks to determine indirect costs, incorporating accurate information concerning some of the costs. The model developed utilizes non-linear programming.

O processo de raciocínio da teoria das restrições: um estudo de caso em uma microempresa brasileira / The theory of constraints’ thinking process: a case study in a brazilian small business

Muito se tem dito sobre a importância economico-social das micro e pequenas empresas e de suas elevadas taxas de mortalidade nos primeiros anos de existencia. Pouco, entretanto, tem sido feito em termos de pesquisa empirica, quando comparado com o volume de estudos que tratam das grandes empresas. A dificuldade de sobrevivencia das micro e pequenas empresas num cenario dinâmico e hostil para os negocios sugere a carencia de conhecimento, desenvolvimento e aplicacao de diferentes instrumentos de gestao. A Teoria das Restricoes ( Theory of Constraints - TOC), como ferramenta de gestao administrativa, oferece um Processo de Raciocinio (PR) que, segundo defendem alguns autores, pode ser utilizado para auxiliar na identificacao e solucao dos problemas enfrentados por quaisquer pessoas ou empresas, inclusive pelas micro e pequenas empresas. Atraves de um estudo de caso em uma microempresa brasileira, o trabalho tem como objetivo fundamental investigar se o Processo de Raciocinio da Teoria das Restricoes pode ser efetivamente adotado e colaborar para a solucao dos problemas comuns a este segmento empresarial. Esse estudo visa contribuir para o aumento de pesquisas neste importante setor da economia e auxiliar no decrescimo dos indices de mortalidade apresentados pelas micro e pequenas empresas. Much has been said about the economic and social importance of micro and small enterprises and their high rates of mortality during the first years of operation. However, less has been done regarding empirical research when compared to the amount of studies that addresses big companies. The small business difficulty of survival in a dynamic and hostile business scenario suggests a lack of knowledge, development and application of different management tools. The Theory of Constraints – TOC, as a management tool, offers a Thinking Process (TP) which, according to some authors’ opinion, can be used to assist in identifying and solving problems faced by any person or enterprises, including micro and small enterprises. Through a case study in a Brazilian small business, this work aims to investigate whether the TOC´s Thinking Process can be effectively adopted and collaborate to solve common problems in this business segment. This paper intends to increase research in this important sector of the economy and assist in the reduction of mortality rates presented by small business.