Uma análise da implantação do método ABC em um consultório odontológico na cidade de Sousa/PB.

Abstract

To contribute to the business management of a service provider in the denta! field, control their costs with the adoption of a costing methodology can assist in their processes. The aim of this study was to describe the operational aspects (strengths and difficulties) in the process of implementing the AB C costing method in a Dental. To do so, it is a case study using an interview and document analysis, mapping is the process of service delivery of the company studied, identifying the main activities performed in order to check the costs that are possible and drivers costs. Were observed as facilities in using the participation of all involved in the provision of consulting service, facilitating data collection and the number of information about the service. Able to relate the activities performed in the office using the methodology of AB C costing. As already difficult, it can be seen that despite the operation of the company to be simple, well-defined activities in the absence of an information system complicates the tracking of the fundamental elements for the implementation of ABC . and the difficulty in allocating the overhead activity.