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com
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ScienceDirect
Available at Procedia onlinewww.sciencedirect.com
www.sciencedirect.com Manufacturing 00 (2017)
000–000 Available at Procedia online at
Manufacturing 00 (2017) 000–000
www.elsevier.com/locate/procedia
www.elsevier.com/locate/procedia
ScienceDirect ScienceDirect

Procedia Manufacturing 13 (2017) 932–939

Procedia Manufacturing 00 (2017) 000–000

www.elsevier.com/locate/procedia

Manufacturing Engineering Society International Conference 2017, MESIC 2017, June 28-30
Manufacturing Engineering Society International Conference 2017, MESIC 2017, 28-30 June 2017, Vigo (Pontevedra), Spain
2017, Vigo (Pontevedra), Spanyol

Implementation of an Activity-Based Costing (ABC) system in

Implementation of an Activity-Based Costing (ABC) system in the Manufacturing Engineering Society
International Conference 2017,
MESIC (Pontevedra),2017,2017,
8-30 Spain Vigo Jun company manufacturing company
manufacturing

A. Almeidaa J.Cunhab,*
Costing models for capacity optimization inJ.Cunhab,*
A. Almeidaa Industry 4.0:
, Trade-offs ,

between capacity utilization and operational efficiency

Department of Production and Systems, Minho University, Campus de Azurem, 4800-058, Portugal
B
Department of Production and Systems, Minho University, Campus de Azurém, 4800-058, Portugal ALGORITHM Research Center, Minho University, Campus de Azurém, 4800-058, Portugal
B
ALGORITHMI Research Center, Minho University, Campus de Azurem, 4800-058, Portugal

A. Santanaa , P.Afonsoa,*, A.Zaninb ,

R. Wernkeb
Abstract a University of Minho, 4800-058
Abstract
Guimaraes, Portugal Unochapeco,
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89809-000 Chapecó, SC, Brazil Today's companies face strong competition at the global level, so there is a lot of competition pressure to increase and decrease
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© 2017 The Authors. Published by Elsevier BV Peer-reviewed under the responsibility of the scientific
maximization
Society committee
International of the Manufacturing
Conference. The study ofEngineering
capacity optimization and peer review under responsible costing models is an important research topic worthy of
© 2017 The Authors. Published by Elsevier BV
scientific committee of the International Conference of the Manufacturing Engineering Society 2017.
from a practical peer perspectiveunder
reviewas wellThis
as responsibility
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a 2017. mathematical modelConference
for capacityof the Manufacturing
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based on Societymodels
different costing 2017. contributions both theoretical.
(ABC and TDABC). A

generic model has become. Keywords: ABC costing, ABC methodology, cost accounting, cost system implementation, industrial costs. developed and used to analyze idle capacity and to design
strategies towards organizational maximization Keywords: ABC costing, ABC methodology, cost accounting, application of costing systems, industrial
costs. mark. The trade-off between capacity maximization vs operational efficiency is highlighted and it appears that capacity optimization may hide operational inefficiencies . © 2017 Para 1.

Author's Introduction .

Published by Elsevier BV 1.

A peer review under the responsibility of the scientific committee of the 2017 Manufacturing Engineering Society International Conference.
The business environment in which companies are currently incorporated has undergone major changes over the years
The business environment in which companies are currently incorporated has undergone major changes over the past few decades caused by deregulation, deregulation, increased global
competitiveness, reduced global competitiveness, reduced costs associated with information, information, decades of demand demand

Keywords: Cost Model; A B C; TDABC; Capacity management; Idle capacity; operational efficiency

*
1. Introduction
Corresponding author. Tel.: +351253510768; fax: +351253510343.
*
Appropriate author. Tel.: +351253510768; fax: +351253510343.
E-mail address: jscunha@dps.uminho.pt The cost of idle capacity is fundamental information for companies and their management which is very important E-mail address:

jscunha@dps.uminho.pt in modern production systems. In general, it is defined as unused and measurable production capacity or potential 2351-9789 © Published responsibilities etc.
Management
2017 by Elsevier
Peer- production responsible
revew
2351-9789 BVConference
Idle scientific capacity
© 2017 committee
International Authors. Society Published Engineering by Manufacturing Elsevier BV 2017. in several ways: tons of production, hours
*
The Authors. below provided, Peer review under the responsibility of the scientific committee of the International Conference of the Manufacturing Paul Alfonso. Phone:
Engineering Society 2017. psafonso@dps.uminho.pt +351 253 510 761; fax: +351 253 604 741 Email address:

2351-9789 © 2017 The Authors. Published by Elsevier BV

Peer review under the responsibility of the scientific committee of the International Conference of the Manufacturing Engineering Society 2017. 2351-9789 © 2017
Writers. Published by Elsevier BV
Peer review under the responsibility of the scientific committee of the International Conference of the Manufacturing Engineering Society 2017. 10.1016/
j.promfg.2017.09.162
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for greater product diversity, among others. New technological developments, fundamentally related to automation and information
systems, have resulted in significant advances, impacting the various organizations that make up the business structure, affecting almost all
departments and their areas of intervention. Companies no longer only compete locally and must face competition from companies located
on other continents, embedded in different realities and diverse business environments. These changes have forced these organizations
to implement more sophisticated costing systems [3].

Making important decisions within an organization, such as placing a new product on the market or continuing or
discontinuation of the marketing of other products or services, as well as the design and determination of selling prices, must be supported by
reliable information about the cost and profitability of their industry [4].
Customer satisfaction is the main prerequisite for the survival of companies and organizations. However, customer satisfaction must
be ensured by meeting their expectations, but the selling price of the product must always be higher than the cost of producing it. This
is a requirement that cannot be released by the company [5]. As a consequence of the major changes that have taken place over the last few
years, there has been intense pressure within organizations to increase productivity at a lower cost, resulting in a method for estimating the
costs of different products manufactured in the same firm. strictly and accurately has become a strategic objective [2].

However, knowledge of the cost of a particular product may not be sufficient for a company to remain competitive. There is
the need to continuously improve their processes by detailing how various activities within the company are developed to increase
efficiency and effectiveness, which will result in more competitive and higher quality products and services [6]. On the other hand, selecting
a costing method that better fits the realities of each organization can be a complex task [7], and the mis-allocation of indirect fixed
costs, as occurs in some traditional costing systems, results in accruing industry costs that are not appropriate. costs and can lead to mis-
allocation management decisions [8]. The Activity-Based Costing (ABC) method has been seen as a useful tool for achieving a more
efficient costing system, because it identifies and analyzes production activities that lead to product objects from costs [9].

The main objective of this work is to describe the implementation and results obtained with the cost model
industry based on ABC principles in Portuguese coffee production companies, which fit the realities of the organization and which
reflect the way it operated on that day. today, in an accurate and reliable manner, provide information that is useful and relevant to the
decision-making process. Although this company produces different types of coffee products, this study analyzes a particular case of
costs associated with the production of "coffee capsule" products using the ABC method. The adoption of a modern costing system
is very relevant for this company, taking into account the following aspects:

• Production of a large number of diverse products occurs in the same industrial unit, which is directed to
different distribution channels;
• The production process involves a series of activities common to the various products being produced, with
own specificity and different production requirements, with different degrees of difficulty;
• Various production activities share human resources, equipment, and raw materials during several stages, and at times the separation
of production of various products involves changes (in some cases sudden) that result in different costs per unit of output. In this
sense, the difficulty of reflecting these costs across different products at the time of their allocation is not an easy task for most so-
called "traditional" systems. • The company has two distinct business areas - production of coffee and its derivatives and
marketing of wine and other beverages - that share facilities (such as warehouses) and employees, and find it difficult to strictly influence the
associated costs for each product.

2. Methodology

This section provides a brief overview of the ACB methodology, describes the industrial companies used as case studies, and the process
of implementing the ABC methodology in companies.
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2.1. ABC Methodology

Activity-based costing (ABC) methodology was developed by Cooper and Kaplan [10, 11] as a way to
addressing the problem of increasing share of indirect fixed costs in the product cost structure, stemming from industrialization and
automation processes. from the production process.
The ABC costing system estimates the cost of the resources used or consumed in a particular process, which consists of a series of activities,
to produce a product or service. In this system, it is assumed that resources are consumed by activities required to produce products or services. In
the first phase resources are allocated to activities, and in the second phase activities are allocated to products. This allocation is made in both
cases through cost drivers. Cooper and Kaplan [12] argue that two reporting systems should coexist within a company: the traditional financial
reporting system which periodically provides information about the cost of activities provided by the company in each period, and the ABC
costing system, which provides information about the quantity and estimates activity costs used effectively in a certain period.

In short, ABC is a method for measuring the cost and performance of activities and cost objects. In this sense, it is based on three basic premises:
products require activities, activities consume resources, and resources require money.
Resources are associated with activities through resource drivers and, in turn, activities are indexed to cost objects through activity drivers.
From a process perspective, it is possible to analyze the causes of costs associated with activities, as well as their performance measures, and
from a management point of view, value added [13].

2.2. Case study

The research was conducted at a Portuguese company that produces roasted coffee, and focused on a specific area: production
coffee in capsules. The study concentrates on all aspects of the company's new activity sector: acquisition of new industrial equipment,
manufacturing processes and methods, raw materials and subsidiary products, contract services, direct labor, and mentions only the most
important ones.
The company is dedicated to two distinct areas of activity: the production and marketing of roasted coffee and the marketing of alcoholic
beverages, namely wine, Port wine, sparkling wine and others. The company's two business areas have similar sales volumes. Marketing and
distribution of various products is present in all regions and national islands. Rather, the company is part of a broader business group, with
establishments and facilities on the Iberian Peninsula and on the American continent.
The headquarters of the group and most of its companies are in the same place where this work was developed.

Coffee production is conducted in a separate facility from the rest of the company's activities.
However, the terminal part of the production process, such as shipping merchandise, shares employees, equipment and facilities with the marketing
and distribution of beverages.
Coffee production involves various formats and its commercialization is carried out through several channels, both in the national market and
in foreign markets. In the national market, product sales are basically directed to 2 channels: a) HORECA (short for Hotel, Restaurant and Cafe)
and b) Modern distribution (a term used in companies to denote sales made to retailers). large distribution companies, which offer their products
usually over a large area). Commercialization in foreign markets is carried out through distributors.

As noted above, "capsule" products represent only a small proportion of the coffee-based products manufactured in the company's industrial
facilities. Coffee production is not the only activity developed by the company (there is still beverage distribution), so there are resources that are
shared not only between activities in the same area, but also between different business units. In this way, the evaluation of the activities associated
with the production of a particular product is even more important in order to better evaluate the associated costs and the "weight" they represent
to the organization.

A series of activities are identified as main activities (MA) based on their importance and influence in the process
capsule production. For this activity, the direct/linear relationship with the product has been verified. The reasons for this linearity are evident not only
at the cost level but also at the qualitative level and the intrinsic constitution of the final product. The activities represented in Table 1 are those
included in the capsule manufacturing flowchart.
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Table 1. Identification of main coffee capsule production activities.

Code Main activity Lokal / Zona

MA1 Green coffee warehouse 2

Acceptance of green coffee
MA2 Green coffee warehouse 1 and 2
Green coffee storage
MA3 Treatment densimeters Densimetry treatment room
MA4 Blending Baking room
MA5
Baking Baking room
MA6
Grind Grinding room
MA7 Ground coffee room
Degassing
MA8
Packaging/encapsulation Capsule packing room
MA9
Semi-finished packaging Capsule packing room
MA10 Placement in the cardboard sales unit Capsule packing room
MA11 Final Packaging Capsule packing room
AP12
Expedition Final product warehouse

These activities are developed in the company's industrial buildings and, in most situations, there is physical separation from each location
activities, as can be seen in the previous table (Table 1). Most of these activities are common to all coffee products produced in the company, which correspond
to activities between MA1 (receiving green coffee) and MA5 (roasting). It turns out that after the roasting stage, there is a separation of ways forward for each
product which will lead to the following 6 product groups presented in Table 2. Because it is an activity that leads to obtaining a product whose constitutional basis
in combination is coffee and constitutes all industrial unit activities these enterprises, which are called complementary activities (AC).

Table 2. Different products produced in industrial buildings.

Code Activity Distribution channel

CA1
Bulk coffee packaging HORECA + Domestic + Export
CA2
Coffee Packaging HORECA Channel HORECA + "Seller"
CA3
Coffee POD packaging Domestic + Export
CA4
250gr packaged coffee Domestic + Export
CA5
Coffee sachet packaging HORECA + Export
CA6
Coffee capsule packaging Domestic + Export

Thus, up to the point of separation (MA5), the activities developed are owned by all coffee products produced in Indonesia
company, and its implementation uses the same resources, both at the level of facilities, equipment and workforce.
On the other hand, there are a range of activities with a broad scope and common to multiple organizational processes, which are, although not
having the same order of magnitude as the groups previously identified, disrupt and affect the production process. Group
This includes activities such as purchasing, receiving materials, maintenance and management and quality control. This activity is defined
as a secondary activity (SA), see Table 3.

Table 3. Secondary activities developed in the company.

Code Secondary Activity

SA1
purchase of green coffee
SA2 Purchase of Subsidiary Products
SA3
Acceptance of subsidiary products
SA4 Maintenance
SA5 Cleaning and sanitizing
SA6
Quality Management and Quality Control

Coffee capsule production activities are the result of a series of activities that are upstream of the production process, and are developed by suppliers
where the company's resources are used. These activities include the production (injection) of plastic capsules to be used in the industrial coffee manufacturing
process. The molds used in this activity belong to the coffee making company.

On the other hand, there is a series of actions that lead to the development of coffee capsules, as well as the entire process of requesting and maintaining them
industrial property, which involves and continues to use entities outside the organization. Therefore, it is necessary to frame these activities and consider them in
the respective cost allocations. This group of activities, because they take place outside a company's industrial facilities, are called external activities (EA).
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Table 4. Activities developed outside the company.

Code External Activity

EA1
Capsule research and development
EA2
Industrial Property Protection
EA3
Capsule production

2.3. Implementation of the ABC methodology in the company

First phase: allocation of resources for activities The work

begins with a survey of all primary, secondary and external activities involved in capsule coffee production. this survey
reflect on all the tasks performed in each activity. Following this survey, all resources consumed in each activity were identified: industrial
buildings, labor and industrial equipment.

Costs related to industrial buildings are added up with the building rental value, electricity, insurance and maintenance. The rent paid
annually for the facilities is easily calculated and allocated to each activity according to the area occupied by each activity developed in
companies globally and in industrial buildings in particular.

The energy consumed by the installation is related to energy consumption for lighting and public infrastructure such as elevators and
hoists and social areas. Equipment energy consumption is related to each according to its electrical power and is not taken into account in the
cost of industrial buildings. It is considered overall maintenance related to industrial buildings, such as repairs and infrastructure interventions
(painting, paving, etc.). The maintenance associated with each equipment is calculated individually and allocated to each equipment.

In terms of insurance, the company has a broad insurance policy ranging from civil liability of each employee, lost business
activities/profits, facilities, shares, etc. On a case by case basis, insurance is allocated to better reflect its allocation to the insured object.
In short, environmental insurance is really affected by industrial buildings, because the largest environmental risks (gas and waste
emissions) are generated here, civil liability insurance is divided by the number of company employees and linked to the number of employees
for industrial activities. Finally, the verified water consumption is calculated in industrial buildings and the imputation for each activity is
made according to the area occupied, because in industrial processes there is no water consumption.

The costs associated with the labor consumed in each task of each activity (primary and secondary) are taken into account
the time used by each job/function, based on the measurements taken. The calculation of labor costs takes into account taxes,
social security, subsidies (Christmas and Holidays) and actual working time. A working year of 11 months and 20 working days is
considered. The same rules apply to primary and secondary activities.
In the case of equipment, the estimated value is considered in relation to the expected depreciation (calculated according to
applicable legal requirements and expected service life for the same equipment), costs associated with repairs or related interventions
carried out and energy consumed . From these values it is possible to identify the hourly cost of using each piece of equipment. Thus, by
quantifying the usage time of each equipment allocated to each activity, it is possible to allocate the costs for each.

Capsule production also includes a range of activities developed outside the facility through outsourcing and limited to activities
developed in the areas of R&D, industrial properties (filing and maintenance of industrial patents), and costs related to molding. found at a
supplier of empty capsules. Because these fixed costs are specific to capsule production activities, and do not absorb internal
organizational resources, these resources are easily identified and allocated to coffee capsule production activities. In this way, it is allocated
to specific activities for the production of coffee capsules: MA7-degassing to MA12 - expedition. In this way, it is possible to clearly identify
the resources used only in the production of coffee capsules.

The allocation of resources to the respective activities in which they are consumed is carried out through resource drivers (Fig. 1).
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Almeida et al. /Procedia Manufacturing00 (2017) 13 (2017) 000–000932–939

Figure 1. ABC implementation flowchart.

Second phase: allocation of activities to products and definition of industry costs

Once resources are allocated to activities, they are allocated to the product capsule in various aspects.
Used for driver activities: producing roasted coffee (kg) and producing coffee capsules (unit).
Calculation of product industry costs is completed by the introduction of the values associated with the bill of
materials of the product in question. Figure 1 shows briefly how resources are allocated to activities, as well as their
allocation to industrial products.
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Briefly, all activities involved in the production of coffee capsules are identified, as well as all the resources involved
consumed in these activities. The distribution of resources through activities is carried out on the previously identified
cost drivers. In the second phase, activities are attributed to products through activity cost drivers that directly and linearly
reflect their consumption. Finally, the total product cost is calculated according to the activity consumed and the respective
bill of materials (Fig. 2).

Figure 2. The ABC implementation methodology used in this work.

3. Results

The work done allows an analysis of the distribution of common manufacturing costs by different primary activities, as can
be observed in Fig. 3. In this way, it is possible to reflect the relevance of each activity in the final production cost structure.
product. As can be seen, MA8 (23.8%) and MA9 (18.5%) activity represents the highest part of the distribution.

MA1; 1.3% MA2; 2,2% MA3; 2,2% MA4; 2.1%

MA12; 13,4% MA5; 5,2%

MA11; 7.0%
MA6; 11,5%
MA10; 9.5% MA7; 3,2%

MA9; 18,5%
MA8; 23,8%

Figure 3 Distribution of main activities

This work made it possible to derive the industrial costs of coffee products in capsules in their various variants.
Since every activity involved in the production of coffee capsules has been analyzed in detail, a large amount of relevant
information has been obtained for the various components of the cost of industrial products. In Figure 4 it is possible
to observe the contribution of the various activities involved in capsule production, whether specific, secondary or primary,
to the final cost of the product. On the other hand, with respect to bill of materials, it is possible to differentiate costs
individually with raw materials, packaging materials and empty capsules. It can be seen that the biggest cost components are
green coffee (28.9%), empty capsules (28.7%), and packaging materials (24.8%).

Relevant information about the distribution of packaging materials was obtained, both by weight represented versus
overall costs (Fig. 4), and within this group the relevance of costs associated with empty capsules (Fig. 5), which
represent more than 50% of the total packaging material costs.
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Main and
Special
Seconds…
capsule…

Material
Green coffee;… Packaging…

Empty

Capsules;

28,7%

Figure 4. Distribution of global coffee capsule costs. Figure 5 Distribution of coffee capsule packaging materials

4. Conclusion

An analysis of the various activities involved in the coffee production process of a Portuguese company, from a methodological perspective
ABC, makes it possible to obtain, analyze and reflect on a set of information that is very important for the organization. The work carried
out has revealed verified changes in the company over the last few years, regarding the diversification and complexity of products and
activities involved in the production process.
Overall, this work contributes to a better knowledge of the company, providing a greater level of detail about how the company's
industrial activities develop. The ABC costing system provides relevant and useful information for decision-making processes in various
domains, such as definition of costs and selling prices of products, identification of processes where greater effort is required to improve
or adapt them to new realities and needs and restructuring of several areas of industrial units. In addition, in the industrial costing model
developed in this work, a set of specificities in the distribution of general manufacturing costs is taken into account, that is, at a specific
allocation rate for each activity of the resources consumed. In doing so, a high level of detail and specificity of the information is
obtained, enabling a broad analysis of the various components of the product cost d

In this company, several products are produced simultaneously which share wide resources. Therefore, the proper allocation of these
resources across products can be complicated and ineffective. The implementation of an ABC costing system leads to the acquisition of
extensive information, with high detail, relevance and usability, indicating that it is a costing system that adapts to the needs of
this company.

Thank You

Karya ini didukung oleh COMPETE: POCI-01-0145-FEDER-007043 dan FCT – Fundação para a Ciên
cia e Tecnologia in Project Scope: UID/CEC/00319/2013.

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