Economic results otimization in manufacturer companies that use costing and management systems ABC/ABM combined with EVA
Resumen
This work, a exploratory research involving a group of major companies that operates in Brazil, aims to investigate whether the activity based management (ABM), which uses as basis the data from activity based costing (ABC), may improve information to economic decisions. The research encircled 230 companies selected among the 500 indicated in Exame Magazine – 500 Biggest and Best, edited in July 2001. The research looked for answers to several questions, made mainly from companies where there are a diversified line of products and highly indirect costs value, which may cause distortions of costs that influence in price formation, in operational results and business continuation. Only 10 companies revealed that the methodologies of ABC and ABM were utilized. From these, 9 adjust prices in function of ABC, 5 use ABC e ABM combined with EVA and 8 declared to have improved the economic result of the company.
Key words: cost allocation, costing system, activity, cost drivers, economic value added.
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