%0 Journal Article
%T Method of expenditure of products for its cycle of life: an applications in the publishing industry M谷todo de costeo de productos por su ciclo de vida: una aplicaci車n en la industria editorial M谷todo de costeo de productos por su ciclo de vida: una aplicaci車n en la industria editorial
%A Antonio Robles J迆nior
%A Luis Henrique Val谷rio
%A S谷rgio Lima Gabionetta
%A Victor C谷sar Bagnati
%J Iberoamericana de Engenharia Industrial
%D 2009
%I Universidade Federal de Santa Catarina (UFSC)
%X This article refers to the measurement and identification of costs to which a product is submitted, during every stage of its lifecycle. This method for approach and management of costs is called Product Lifecycle and Property Funding. The lifecycle of the product is comprised by different stages of funding where the costs are estimated from the initial idea to its abandonment. With the purpose of evidencing the application of such method, this article deals, through a case study, with its application to the Brazilian publishing industry, offering to it an alternative for the funding of its products (literary titles). The survey may be justified by the lack of works that present an objective conclusion on the validity of using the method, aiming at better managing and reducing the costs in the timeframe of the useful life of the product and achieving competitive advantage. It has been evidenced that the use of the method permits for a company still in the planning phase, the visualization of almost all costs that shall be incurred in the lifecycle of the title, aiming at its better management and maximization of profits for the company, when compared to the traditionally deployed method. The use of the product lifecycle funding method shows to be an important tool for the strategic management of costs as, still in the embryonic phase of the product, it permits the visualization, management and reduction of costs in all phases that the product shall pass through. El presente art赤culo trata de la mensuraci車n e identificaci車n de los costos a los que se somete un producto durante todas las etapas de su ciclo de vida. Ese m谷todo de abordaje y administraci車n de costos se llama Costeo del Ciclo de Vida y Propiedad del Producto. El ciclo de vida del producto se compone de diferentes etapas de costeo donde los costos se estiman desde la idea inicial hasta su abandono. Con el objetivo de poner en evidencia la aplicaci車n de ese m谷todo, este art赤culo aborda, a trav谷s de un estudio de caso a su aplicaci車n en la industria editorial brasile a, ofreci谷ndole a 谷sta una alternativa para el costeo de sus productos (t赤tulos literarios). El sondeo se puede justificar por la ausencia de trabajos que presentan una conclusi車n objetiva de la validad de la utilizaci車n del m谷todo, con vistas a la mejor administraci車n y reducci車n de los costos en el horizonte de la vida 迆til del producto y la obtenci車n de ventaja competitiva. Qued車 en evidencia que la utilizaci車n del m谷todo le permite a la empresa a迆n en la fase de planificaci車n, la visualizaci車n de casi la totalidad de los costos
%K Costos. Ciclo de vida. Administraci車n estrat谷gica de costos.
%U http://periodicos.incubadora.ufsc.br/index.php/IJIE/article/view/5