DESARROLLO DE LA GESTIÓN DE COSTOS PARA LA INDUSTRIA DEL CEMENTO EN EL NORESTE DE BRASIL: UN ESTUDIO DE CASO

The production of cement requires a suitable cost management tool to monitor overall expenses, calculate inventories, and improve control of activities that represent the flow of cement production. The aim of this study was to present a case study on the application of Activity Based Costing (ABC) in a cement plant located in northeastern Brazil. The methodology consisted of three main stages: characterization of the cement factory, diagnosis of the scenario before the implementation of ABC, and analysis of its practical application. The results allowed for the identification of how ABC facilitates decision-making, as it is a cost management tool for cost analysis that regulates the arbitrary allocation of indirect costs, thus allowing for the identification of non-value-added activities. The organization was divided into cost centers and cost generators, improving expense control. A total of 220 accounts were created to represent the areas and resources involved in cement production, as well as 145 instances of tasks. A detailed analysis of energy consumption in grinding allowed for the estimation of accurate costs for each type of cement. Although the total cost did not change, ABC allowed for a more in-depth analysis, increasing understanding of the cost system and the competitiveness and profitability of the company. This study provided support for an integrated view of the functioning of a cement industry with the application of ABC. Despite cultural barriers and the complexity of the method, the creation of cost centers and the identification of activities and cost generators enable active supervision of expenses.