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- Title
IMPACTO DA OCIOSIDADE NO VALOR DO CUSTO FABRIL UNITÁRIO APURADO PELO MÉTODO UEP.
- Authors
Wernke, Rodney; Junges, Ivone
- Abstract
The paper aimed to demonstrate the effects of factory idleness in the unit cost of the items produced by the company researched, calculated based on the UEP method. To this objective, after a brief introduction a literature review was performed, followed by the presentation of the methodology used in the study. In the following the steps and calculations used were presented. It was found that the UEP method may have different values for the unit cost of the mix that is produced, depending on the way how are considered the total costs for the period. Thus, it was concluded that the reasons for these differences are based on the distinction between the principles of absorption costing "optimal" and "full", originally suggested by Bornia (1995). While in the principle of "optimal absorption" only the capacity effectively used production is allocated as cost to the items produced in the period, under the "full absorption" it is assumed that the costs for the period are attributable to all their respective production (by volume of UEPs produced from the number of activities performed). In the first case, the idle is not passed on to the cost of the products, while in the second this is entirely allocated thereto.
- Publication
Iberoamerican Journal of Industrial Engineering, 2017, Vol 9, Issue 17, p138
- ISSN
2175-8018
- Publication type
Article