A Maintainance Cost Model Oil Drilling Tools

Authors

  • Antonio Henriques de Araujo Júnior Universidade do Estado do Rio de Janeiro
  • Pedro Pereia Nunes Filho Universidade do Estado do Rio de Janeiro
  • Isabel Cristina dos Santos Universidade de Taubaté
  • José Glênio Medeiros de Barros Universidade de Taubaté

DOI:

https://doi.org/10.5380/rcc.v1i2.15817

Keywords:

Custeio por Atividade. Modelo de Custeio. Manutenção de Ferramentas de Perfuração de Petróleo

Abstract

The objective of this paper is to propose an ABC cost model to estimate the maintenance costs of drilling tools as used in oil wells. The research undertaken demonstrates the feasibility of implementing an activity-based costing, which has been used to determine more accurately the processes production cost in a service company through the costing of its activities and its production processes. The research was conducted as a case study of a service maintenance company based in the northern of the Rio de Janeiro State. The research showed that the ABC-costing can be used as a management tool to decision-makers to planning and controlling costs more effectively and to identify activities which add value to the product or service provided.

Author Biographies

Antonio Henriques de Araujo Júnior, Universidade do Estado do Rio de Janeiro

Professor Assistente Doutor da Faculdade de Tecnologia – Resende (RJ), no Departamento de Produção

Pedro Pereia Nunes Filho, Universidade do Estado do Rio de Janeiro

Aluno da Universidade do Estado do Rio de Janeiro, Faculdade de Tecnologia – Resende (RJ)

Isabel Cristina dos Santos, Universidade de Taubaté

Professora Assistente Doutora do Departamento de Economia, Contábeis e Administração da Universidade de Taubaté. Pesquisadora do Programa de Pós-graduação do Mestrado em Gestão e Desenvolvimento Regional.

José Glênio Medeiros de Barros, Universidade de Taubaté

Professor Assistente Doutor do Departamento de Economia, Contábeis e Administração da Universidade de Taubaté. Pesquisadora do Programa de Pós-graduação do Mestrado em Gestão e Desenvolvimento Regional.

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How to Cite

de Araujo Júnior, A. H., Nunes Filho, P. P., dos Santos, I. C., & Medeiros de Barros, J. G. (2009). A Maintainance Cost Model Oil Drilling Tools. Revista Contabilidade E Controladoria - RC&C, 1(2). https://doi.org/10.5380/rcc.v1i2.15817

Issue

Vol. 1 No. 2 (2009): Volume 1| Número 2| Mai./Ago.| 2009

Section

Articles

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