Custeio baseado em atividades: o que revelam os estudos brasileiros?

Abstract

The Activity-Based Costing (ABC) has been perceived as a useful system, but its use has not been widely performed, which charac- terizes a paradox. The aim of this study was to analyze Brazilian empirical studies published in specialized accounting events that focus on identifying the perceived advantages and disadvantages of using ABC and the factors that led companies to implement it. For that, an integrative review of the studies published in the Congresso Brasileiro de Custos and in the Congresso de Controladoria e Finanças da USP was made. The results show that the articles published in the analyzed events about ABC costing are composed of case studies, which makes it impossible to generalize the findings. Many studies identified the advantages and disadvantages of using ABC, but few have focused on the factors that lead companies to implement it