A gestão baseada em atividades (ABM) aplicada em ambientes celulares: uma abordagem metodológica

Abstract

The present study aims at developing and applying a methodological approach for the Activity Based Management in companies physically arranged in manufacture cells. First, a revision of the literature is carried out, verifying the researches focusing on manufacture cells, highlighting the formation and evaluation methods of such types of configurations. Then, a bibliographic revision regerding Activity Based Management is carried out, presenting the concept of ABM and, mainly, emphasizing two of its tool: Activity Based Costing and the Value Analisys of the process. After building the theorical base, the study presents the construction of the methodological approach, and its contribution is to include the simulation as one of the phases of the methodological approach in productive systems. After constructing the approach, the application of the methodological approachis carried out in a real system, using the process mapping, the activity based costing and the simulation. The conclusions show that the application of the methodological approach was beneficial. Besides, it also showed that the combination of the process mapping, the activity based costing and the simulation was valid, provicing the adjustment of the productive system in terms of working power and rational use of supplied resources. Finnaly, some suggestions are presented to future studies that will be developed using Activity Based Management.