Análise dos Desafios na Transição para Indústria 4.0: Um Estudo sobre a Integração de Sistemas de Custeio em Ambientes Automatizados

Abstract

This study analyses the challenges faced during the transition from traditional costing systems to absorption costing systems in the context of Industry 4.0. By applying heat maps to industrial costing spreadsheets of electronic components, inconsistencies were identified that reflect broader structural barriers of industrial digital transformation. The methodology relied on data visualization techniques to detect null and zero values at different stages of the migration process. The results revealed seven critical categories of inconsistencies: interoperability issues, complexity in indirect cost allocation, implementation and maintenance costs, workforce training, real-time data management, compliance and security, and adaptation to Industry 4.0 dynamics. It was concluded that such inconsistencies represent significant barriers to transition, especially in highly automated industries. The study also proposes a framework for assessment and mitigation, contributing to the literature on digital transformation in the Brazilian industrial context.