Uma análise da implantação do método ABC em um centro de formação de condutores na cidade de Sousa/PB.

Abstract

The present investigation aims to describe the operational aspects (strengths and difficulties) in the process of implementing the method in an ABC Training Center Conductor. To this end, it was mapped business processes research in order to identify the main activities performed by it; identify potential cost drivers of the company researched and verify the expenses incurred in the provision service company studied. The survey was developed through a case study, in which, through interviews with staff at the CFC, was a survey of activities and resources consumed to further identify potential drivers of resources and activities. With respect to drivers, some drivers were analyzed for the same resource, with no intention of exhausting them, that with this, it was possible to make inferences about each one and that the choice would take into account the relationship it has with the activity and / or the objectives it intends to deploy. Facilities were identified as the determination in the implementation of the activities performed by the company, the renewal of drivers, besides the participation of everyone involved in the process within the company which facilitates the collection of information possible about the process within the company. Since such difficulties, specifically the company investigated, it can be observed that despite the activity performed by the company to be simple and well defined activities, the absence of an information system make it difficult to trace the elements necessary for implementation of ABC. In this direction the company needs to consider the cost-effective to implement the ABC method, because it must fit the needs of the company that does not end up creating unnecessary expenses.