Time-driven ABC: análise bibliométrica de artigos acadêmicos divulgados em periódicos científicos entre 2004 e 2015

Abstract

This paper presents the results of a study that aimed at analyzing characteristics on the papers of time-driven activity-based costing (TDABC). It analyzed 51 articles, by following techniques: content analysis, descriptive statistics, chi-square test and bibliometric analysis, focusing on the Lotka index (Lotka's Law). It was found a predominance of empirical studies on the theoretical and qualitative over the quantitative and hybrids (qualitative and quantitative). Also found the use of interviews (structured and semi-structured) and direct observations or participant as the main data collection techniques. There was an average of 2.5 authors per article, with 74% of the articles were written by three authors or less. The analysis demonstrated a high concentration of jobs in a few authors and a lot of one-timers. Regarding the TDABC, increasing the accuracy of the calculation of costs and management of overcapacity in the production process were the benefits most often highlighted in the analyzed studies. Already the most repeated limitations of that cost method were the need for a structured information system, the cost of data collection and consumed resources that do not have the time as variable assignment.