Tools for cost management

discussion and challenges

Authors

  • Jailson dos Santos Silva Universidade Federal da Paraíba (UFPB), João Pessoa, Paraíba, Brazil.
  • Maria Silene Alexandre Leite Universidade Federal da Paraíba (UFPB), João Pessoa, PB, Brazil. https://orcid.org/0000-0003-3660-2903

DOI:

https://doi.org/10.14488/1676-1901.v23i4.4492

Keywords:

RSL, Accounting, Costs, Tools and Management

Abstract

This article aims to provide an overview of the literature in which cost assessment methods are currently used, and their characteristics and limitations are also pointed out. To achieve the proposed objectives, a Systematic Literature Review (RSL) was conducted. It was possible to identify the tools discussed in the bibliographic portfolio studied, namely: life cycle costing, target costing, the total cost of ownership, activity-based costing, variable costing, and mathematical models, as well as the difficulties in implementing these tools in different application contexts. It has also been noted that multiple tools are often employed in integrated methodologies to mitigate the inherent limitations of individual models when treated in isolation. The significance of this article resides in its contribution to the discourse on the evolution of cost management tools and their application within integrated approaches, particularly in addressing the typical challenges encountered in emerging business models.

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Author Biographies

Jailson dos Santos Silva, Universidade Federal da Paraíba (UFPB), João Pessoa, Paraíba, Brazil.

Currently a Ph.D. candidate in Production Engineering at UFSC, with a master's degree in Production Engineering and Systems from UFPB, specialized in Data Science with a focus on Business Intelligence from UNOPAR, and holds a bachelor's degree in Mechanical Production Engineering from URCA. He has extensive experience in higher education, having served as a substitute professor in the Department of Production Engineering and Systems at UFSC, and has been involved in research projects in the areas of technological innovation maturity, optimization of thermodynamic systems, and cost management in supply chains.

Maria Silene Alexandre Leite, Universidade Federal da Paraíba (UFPB), João Pessoa, PB, Brazil.

She holds a bachelor's degree in Economics, a master's and a doctorate in Production Engineering, and a post-doctorate in Administration. She is a Full Professor at the Universidade Federal da Paraíba (UFPB) and Leader of the Organizational Complexity Research Group. She is a member of the working committee of the International Cost Institute. Her areas of expertise include Supply Chain Management, Cost Management, and Logistics Cost Management.

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Published

2024-03-13

How to Cite

Silva, J. dos S., & Leite, M. S. A. (2024). Tools for cost management: discussion and challenges. Revista Produção Online, 23(4), 4492. https://doi.org/10.14488/1676-1901.v23i4.4492

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