• JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
 
  Bookmark and Share
 
 
Master's Dissertation
DOI
10.11606/D.18.2008.tde-16072008-103928
Document
Author
Full name
Vinicius Amorim Sobreiro
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Carlos, 2008
Supervisor
Committee
Tachibana, Wilson Kendy (President)
Rebelatto, Daisy Aparecida do Nascimento
Santos, Roberto Vatan dos
Title in Portuguese
Uma aplicação de modelagem dinâmica de sistemas e activity based costing para mensurar os custos em manufaturas celulares
Keywords in Portuguese
ABC
Manufatura celular
MDS
Abstract in Portuguese
O objetivo desta dissertação é realizar e comparar a aplicação da modelagem dinâmica de sistemas (MDS) e do activity based costing (ABC) para mensurar os custos em manufatura celular. Nesse sentido, foi realizada uma simulação utilizando os conceitos de MDS para obter os custos de produção de quatro produtos, em um ambiente de manufatura celular, considerando o método ABC e a comparação desses valores com a técnica de custeio tradicional ou absorção. Quanto à metodologia de pesquisa, esse trabalho é de enfoque quantitativo no qual o tipo de pesquisa é exploratório sem estabelecimento de hipóteses, porém, guiada pelos seus objetivos. Os resultados obtidos demonstram que a aplicação do ABC juntamente com a MDS é muito satisfatória quando comparada com a técnica tradicional. Finalmente, a aplicação do ABC com a MDS pode ser utilizada eficientemente como um método alternativo para custeio em manufaturas celulares.
Title in English
An application of system dynamics modeling and activity based costing to measure the costs in cellular manufacturers
Keywords in English
ABC
Cellular manufacture
DMS
Abstract in English
The aim of this dissertation is to apply and to compare the modeling system dynamics (MDS) and activity based costing (ABC) to measure the costs in cellular manufacture. Taking this into account, a simulation was accomplished using the concepts of MDS to obtain the costs of production of four products, in an environment of cellular manufacture, considering ABC method and the comparison of those values with the technique of traditional costing. As for the research methodology, this dissertation is of quantitative focus in which the research type is exploratory without establishment of hypotheses, however guided by their objectives. The obtained results demonstrate that the application of ABC together with MDS it is very satisfactory when compared with the traditional technique. In conclusion, it can be observed that the application of ABC with MDS can be used efficiently as an alternative method to costing in cellular manufacture.
 
WARNING - Viewing this document is conditioned on your acceptance of the following terms of use:
This document is only for private use for research and teaching activities. Reproduction for commercial use is forbidden. This rights cover the whole data about this document as well as its contents. Any uses or copies of this document in whole or in part must include the author's name.
Publishing Date
2008-07-18
 
WARNING: Learn what derived works are clicking here.
All rights of the thesis/dissertation are from the authors
Centro de Informática de São Carlos
Digital Library of Theses and Dissertations of USP. Copyright © 2001-2021. All rights reserved.