出版社：UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
摘要：The objective of this paper is to propose an ABC cost model to estimate the maintenance costs of drilling tools as used in oil wells. The research undertaken demonstrates the feasibility of implementing an activity-based costing, which has been used to determine more accurately the processes production cost in a service company through the costing of its activities and its production processes. The research was conducted as a case study of a service maintenance company based in the northern of the Rio de Janeiro State. The research showed that the ABC-costing can be used as a management tool to decision-makers to planning and controlling costs more effectively and to identify activities which add value to the product or service provided.
关键词：Custeio por Atividade. Modelo de Custeio. Manutenção de Ferramentas de Perfuração de Petróleo
