Framework: Activity-based costing in services

Auteurs-es

  • Nara Medianeira Stefano Universidade Federal do Paraná (UFPR)
  • Maria do Carmo Duarte Freitas Universidade Federal do Paraná (UFPR)

DOI :

https://doi.org/10.5902/1983465910079

Résumé

Organizations have a constant need to be prepared to continue competing, which shows the search for alternatives for their stay in the market. It has become a common goal in today's business environment, to improve efficiency and restructure organization, turning it effective. In this context, information about costs has become increasingly important to support and justify the process of decision-making. This article is aimed at structuring a bibliography portfolio to treat the application of the ABC method in service and contribute to discussions within the scientific community. The methodology followed a three-stage procedure: Planning, execution and Synthesis. International databases were used to collect information (ISI Web of Knowledge and Scopus). As a result, we obtained a bibliography portfolio of 21 articles (with scientific recognition) dealing with the proposed theme.

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Bibliographies de l'auteur-e

Nara Medianeira Stefano, Universidade Federal do Paraná (UFPR)

Doutora em Engenharia de Produção, Economista.

Maria do Carmo Duarte Freitas, Universidade Federal do Paraná (UFPR)

Professora, Doutora e atua nos Programas de Pós-Graduação em Engenharia de Produção e Ciência, Gestão e Tecnologia da Informação, Universidade Federal do Paraná (UFPR).

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Publié-e

2014-05-13

Comment citer

Stefano, N. M., & Freitas, M. do C. D. (2014). Framework: Activity-based costing in services. Revista De Administração Da UFSM, 7(1), 153–169. https://doi.org/10.5902/1983465910079

Numéro

Vol. 7 No. 1 (2014): Jan-Mar

Rubrique

Articles

Licence

Until 2023, copyright was transferred by the authors to ReA/UFSM. As of 2024, the authors of articles published by the journal retain the copyright to their work. ReA/UFSM operates under a Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted reuse and distribution of articles, provided the original work is properly cited.

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