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

Abstract

This paper analyzes the challenges faced during the transition from traditional costing systems to absorption costing systems in the context of Industry 4.0. Through the analysis of heat maps applied to an industrial costing spreadsheet for electronic components, the study identifies and categorizes inconsistencies that reflect broader structural challenges of industrial digital transformation. The methodology was based on the application of data visualization techniques to identify null and zero values at different stages of the migration process. The results reveal seven critical categories of inconsistencies: interoperability issues, complexity in the allocation of indirect costs, implementation and maintenance costs, workforce training, real-time data management, compliance and security, and adaptation to the dynamics of Industry 4.0. It was concluded that such inconsistencies represent significant barriers to a successful transition, especially in industries with a high degree of automation. The study proposes a framework for assessing and mitigating these challenges, contributing to the literature on digital transformation in the Brazilian industrial context.