INTEGRATING THE ACTIVITY BASED COSTING WITH THE THEORY OF THE CONSTRAINTS: THE APPLICATION OF THE OPERATIONAL ABC IN A CLINIC OF TOOTH TREATMENT

ABSTRACT The activity based costing (ABC) has been criticized for its incapacity to give has supported to the based decisions of production in the short-stated period, being, therefore, considered as a systematic of allocation of costs for the long-stated period. Robert Kee, in the article, “Evaluating The Economics of Shorts Long-Run Production Decisions” develops an ABC model, called operational, that incorporates flexible costs of resources of activities and restriction of capacity for decisions of mix excellent of production in the short-stated period. When presenting a hypothetical numerical example, Kee sample that its operational ABC model presents in the short-stated period, superior results to the model of traditional ABC and another ABC model that so only takes in account the capacity restriction. The present article analyzes the model considered for Kee (2001), through its application in a clinic of tooth treatment of the federal public administration, comparing the results gotten for the systematic related one with the found ones for the traditional ABC and the theory of constraints (TOC), applied to the same organization, concluding for the superiority of the model of Kee.