Resumen de Managing the cost of unused capacity: An integrative and comparative analysis of the ABC, TABC and UEP methods

Paulo Afonso, Rodney Wernke, Antonio Zanin

• Costing systems play a key role in the process of measuring and understanding idle capacity. However, costing models and systems have gaps and shortcomings that need to be overcome in order to achieve this objective. Sophisticated costing methods such ABC (Activity-Based Costing), TDABC (Time-Driven Activity Based Costing) and UEP (Production Effort Units) might be good approaches to give answers to this question. In a complementary basis or combined, these methods can be a very valuable framework to deal with the problem of unused capacity. In this research project, the three methods were used to compute the unused capacity properly