Análise das diferentes abordagens do conceito de custo total para o consumidor: um ensaio teórico
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Data
2015-12
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Resumo
Total Cost of Ownership (TCO) is one of the concepts for Strategic Cost Management (SCM) which consists
in recognize and measure the costs of a product from purchase to disposal, including complementary
products necessary for the operation of the main product. Thus, this study aims to identify, analyze and interpret the characteristics and peculiarities of the different approaches of the Total Cost of Ownership.
This is a theoretical essay, based on literature review about the theme, followed by analysis and discussion
of the concepts covered, to propose a definition of TCO. The critical analysis of the studies demonstrated
the existence of three approaches, based on three distinct users: supplier, customer and consumer. This
differentiation allows us to infer that, despite the application of the same concept, different users have
different objectives and access to information in a different way, quality and quantity. Thus, it is clear the
importance of this differentiation and the opportunities to develop studies related to all approaches. Based
on the study conclusions, conditioning factors were raised to the adoption of TCO, as well as critical
success factors. Another contribution of the study was to identify gaps and suggestions for future research
that contribute to the evolution of the theme.
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Custo total para o consumidor, Total cost of ownership, Fornecedor, Cliente, Consumidor final, Supplier, Customer, Consumer
Citação
SILVA, Júlio Orestes da et al. Análise das diferentes abordagens do conceito de custo total para o consumidor: um ensaio teórico. Enfoque: reflexão contábil, Paraná, v. 34, n. 3, p. 145-158, set./dez. 2015.