Activity-Based Costing: An Analysis Of Activities Performed In The Central Warehouse Of A Federal University

Objective: This study aimed to describe the activities performed in the Central Warehouse of the Federal University of Pernambuco (UFPE), identifying them as cost drivers from the perspective of Activity-Based Costing (ABC). Based on authors such as Kaplan and Cooper (1998), Horngren et al. (2004), and Martins (2001). Theoretical Framework: The theoretical framework points to ABC as an effective alternative to the arbitrary allocation of indirect costs, especially in public institutions. Method: The research adopted a qualitative and descriptive approach, using a case study, interviews, observations, and documentary research, with content and discourse analysis and triangulation of information. Results and Discussion: The results demonstrated that the activities were grouped into three categories: consumables logistics, permanent materials logistics, and warehouse management. Activities related to consumer logistics were more frequent, while management activities stood out for their complexity. The adoption of ABC allowed for more precise identification of resource consumption and the costs involved in each activity. Research Implications: As a practical implication, the study reinforces the applicability of ABC in the public sector, contributing to control, transparency, and management efficiency. Originality/Value: The originality of the research lies in the application of ABC costing in a specific operational sector of a public university, demonstrating its adaptability to institutional realities and promoting more qualified management decisions.