OLIVEIRA, L. A.; http://lattes.cnpq.br/6262068632994586; OLIVEIRA, Laissa Antunes de.
Résumé:
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.
