Dilemma: The implementation of cost systems in Higher Education Institutions (HEIs) is a complex task, which requires a simplified methodology, in which the costs for implementing and updating the model are not greater than the benefits generated. In this context, the TDABC costing method appears as an alternative to be evaluated, which is why this study offers a synthesis of the steps, benefits and limitations identified in its implementation in HEIs.
Objective: To identify procedures, benefits and limitations observed in the adoption of the TDABC costing method in HEIs, in studies published between 2012 and 2022.
Methodology: This is a systematic review of the literature, with a qualitative-descriptive approach, carried out in the databases DOAJ, Scopus, Brazilian Costs Congress and ABCustos Magazine, covering the period from 2012 to 2022, in which 379 documents were identified, which After the classification process, 17 articles were selected for synthesis.
Results: During the investigated period, a growing interest in the TDABC method was observed, increasing from 6 studies in 2012 to 36 in 2022. Its application occurred in the most diverse segments, with a predominance of 58.87% in the health area. Regarding studies applied in HEIs, it was observed that 47.10% of the studies were carried out in libraries. The selected studies indicated that TDABC, despite the time required for process mapping and execution time measurement, provides simplicity in implementation, and assists managers in understanding cost behaviors, enabling benchmarking between processes and optimization of resource consumption.
Limitations/Implications: The use of only four sources for article collection, as well as the focus on applied research in Higher Education Institutions, constituted a limitation of the study. This impacted the number of articles selected for synthesis, representing only 4.49% of the initially collected documents, thus restricting the potential scope of the investigation regarding the use of the TDABC method in the educational sector more broadly.
Originality/value: The study stands out by focusing on the identification of procedures employed for the implementation of the TDABC method in Higher Education Institutions. Additionally, it provides an overview of the results obtained from the application of the method, supporting the feasibility analysis of its adoption by public agencies, especially Brazilian Higher Education Institutions, at an opportune moment, considering the issuance of NBC TSP 34/2021.
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