PEU method: An analysis of its applicability and implementation limitations in Brazilian companies

Emerson Atilio Birchler, Emmanuel Marques Silva, Schleiden Pinheiro Nascimento

PEU; Production Effort Unit; Equivalence Models.

This study analyzes the intellectual production on the PEU Method in the last 20 years and seeks to identify the main characteristics related to the applicability and limitations of the PEU method in various national economic sectors. Consists of a revisionist study on the evolution and use of the PEU method in Brazilian companies, developed through the analysis of empirical studies published on the subject. analyzes are performed using descriptive statistics. The research results confirmed that the implementation of the PEU Method was possible in all economic activities (Bibliographic Portfolio) analyzed, whenever used in environments related to production, and that its implementation provided important information for management control. The relevance of the study is based mainly on the new economic contexts and the evolution of production processes, where the costing methods traditionally used have been shown to be inefficient in generating useful information for decision making.

Received: 01 May 2022, Received in revised form: 27 May 2022, Accepted: 03 Jun 2022, Available online: 09 Jun 2022

10.22161/ijaers.96.4