A PLATAFORMA METODOLÓGICA DO CUSTEIO BASEADO EM ATIVIDADE E TEMPO (TDABC) NO ÂMBITO DA PRESTAÇÃO DE SERVIÇOS DE RECICLAGEM DE PLÁSTICOS
DOI:
https://doi.org/10.12662/2359-618xregea.v6i1/2.p177-195.2017Keywords:
Modelagem TDABC, Reciclagem, Setor de plásticoAbstract
Há uma falsa ideia de que os modelos de gestão disponíveis são incompatíveis com estruturas empresariais de frágeis sustentação administrativa. Não obstante, qualquer que seja o ângulo de visão de funcionamento de uma empresa, ela é constituída de um conjunto de atividades, as quais são regidas por gastos. Sob esse raciocínio, a teoria disponibiliza meios de explicitar tais atividades e identificar os recursos e os gastos decorrentes. A plataforma metodológica do custeio baseado em atividades e tempo (TD-ABC), é um dos métodos mais requintado. Sob essa perspectiva, decidiu-se contrastar o modelo delineando a pergunta condutora da investigação: quão preciso é a medição dos gastos do processo de reciclagem de plástico de uma unidade empresarial. Portanto, o objetivo descortinado foi aferir a precisão da lógica do método TD-ABC na apuração dos gastos decorrente do processo de reciclagem de plástico pós-consumo. O método do case research foi o adequado, e a coleta foi baseada em entrevistas semiestruturadas e observação seletiva. A configuração do modelo se mostrou simples e de fácil entendimento, sendo possível proporcionar insights quanto às oportunidades para melhorias operacionais.
Downloads
Downloads
Published
How to Cite
Issue
Section
License
AGREEMENT FOR THE CESSION OF AUTHOR’S RIGHTS
Through the present instrument, on the one hand, CENTRO UNIVERSITÁRIO CHRISTUS – UNICHRISTUS, henceforth referred to only as UNICHRISTUS, and, on the other,
1) Name _________________________________, ID number _______________________________,
2) Name _________________________________,ID number _______________________________,
3) Name _________________________________,ID number _______________________________,
4) Name _________________________________,ID number _______________________________,
5) Name _________________________________,ID number _______________________________,
henceforth referred to only as AUTHOR of the academic article whose title is ______________________________________, agree, in the best legal form, what follows:
ARTICLE FIRST – ON THE CESSION
The AUTHOR, their heirs and successors, in the terms of art. 49 of Law 9.610/98, cede the WORK for reproduction, publicizing, distribution, printing and publication by UNICHRISTUS, in any form or mean that exists or may come to exist.
Paragraph One. The aforementioned cession is non-exclusive and gratuitous, encompassing the totality of the WORK.
Paragraph Two. UNICHRISTUS may make the WORK available, in part or in total, for academic purposes, and is prohibited from altering its content, except for formal corrections that may be necessary.
Paragraph Three. The cession is valid in all countries, for versions in Portuguese or any translations to other languages, as UNICHRISTUS sees fit.
Paragraph Four. The original manuscript shall be delivered in the form indicated by UNICHRISTUS.
ARTICLE TWO – ON THE RESPONSIBILITIES
The AUTHOR declares that the WORK is theirs and is previously unpublished and is responsible for its contents and form, citations, references and other elements that compose it, having delivered it, when signing the present document, with the necessary language and methodology revision. As such, any judicial or extrajudicial measures relating to the content are of their entire responsibility.
Paragraph One. The AUTHOR declares there is no tacit prohibition attached to the publicizing of the WORK, and that it is free of any onus or impediments before Brazilian law.
Paragraph Two. Any burden relating to eviction belongs to the AUTHOR, who will also be responsible for compensating UNICHRISTUS, in case it is harmed by any judicial or extrajudicial means relating to the content of the work.
Paragraph Three. In case the work has multiple authors, they will be responsible in solidarity, except when proven otherwise.
ARTICLE THREE – ON JUDICIAL REPRESENTATION
The AUTHOR hereby constitutes UNICHRISTUS as their representative, thus authorizing it to act judicially or extra judicially on their behalf in cases relating to attacks against the WORK, be it by illegal reproduction, fraudulent edition or any form that constitutes an assault to intellectual property.
ARTICLE FOUR – FORUM
The parties hereby elect the forum of Fortaleza, in the state of Ceará, and renounce all others, as advantageous as they may be.
And because they deem the current agreement to be fair and just, the parties sign the present document in two copies.
Fortaleza, Ceará, on this ___ day of __________, 20__.
1) __________________________________________
2) __________________________________________
3) __________________________________________
4) __________________________________________
5) __________________________________________
Representing Centro Universitário Christus – UNICHRISTUS:
__________________________________________