Time-driven activity-based costing: estudo de campo em uma prestadora de serviços de manutenção automotiva

Abstract

The competitiveness of the tertiary sector is voracious and dynamic, companies that fail to stay up to date lose market space, this makes entrepreneurs to be always looking for ways to modernize their business. In this sense, the present work aims to identify and quantify the cost metrics that can be used for managerial decision making and, later, to generate suggestions that use them to raise the profitability and lucrativeness of the company, through a field study and using the time-driven activity-based costing method (TDABC) to do so. As results at the end of the project, it was obtained financial-economic indicators and a costing tool model that can be implemented in the organization's ERP and used in decision making to improve the financial performance of the business.