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| Article Name : | | | TDABC METHOD AND PROCESS MANAGEMENT: THE EXPERIENCE INSIDE OF A CERTIFICATION LABORATORY OF A RESEARCH CENTRE | | Author Name : | | | Oliveira, J.R. and Oliveira, S.B | | Publisher : | | | Ashok Yakkaldevi | | Article Series No. : | | | ROR-1693 | | Article : | |  | Author Profile | | Abstract : | | | A great challenge for organizations is the continuous necessity to reduce the cost of their products and services. This makes companies seek to adopt appropriated methodologies to obtain information that can assist in the process of decision making. This study aims to contribute, through an empirical research, for the discussion about the methods of costing processes. This article examines a pilot implementation of Time-Driven Activity-Based Costing (TDABC) inside the laboratories of an Electrical Energy Research Center, in the area of Certification (CERT) and the Engines Laboratory (LABEX), through an action research. To achieve the objectives, the research was divided into six distinct phases. From the analysis of the results, it was able to recognize that the method bring out satisfactory results in its implementation, such as providing more accurate costing information for decision making. | | Keywords : | | - Process Maps ,Process Maps ,Process Maps
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