TIME DRIVEN ACTIVITY-BASED COSTING

Abstract

The high level of competition among companies has led to the search for competitive differentials, even in the business environment of small companies. However, studies have shown that small companies have more incredible difficulty positioning themselves competitively, given the specific characteristics of this type of business. In this sense, the present study proposes the implementation of a cost management model using Time and Activity Based-Costing (TDABC) as a way to assist the management and serve as a tool of managerial control and information generation to help in the decision-making process of a small company, allowing the implementation of continuous improvements. For this, a case study was conducted in a maintenance services company. The results were adequate in generating information for managerial decision-making as well as for control, given the ability to evidence costs, as well as the evidence of idleness costs. The study seeks to contribute to the expansion of theoretical discussions within the scope of small companies, considering the limitations of individual particularities, and the practical application of academic tools capable of generating competitive advantages. In this way, the search for corporate sustainability can develop social and economic benefits for the region where the company is located.