Competing globally with cost accounting: a case study
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10071/19766 |
Resumo: | In recent years, information has played a key role in business competitiveness, allowing not only to inform managers about external contexts, but also to internal problems. Thus, cost accounting has relevant tools, with the ability to provide information about how the resources of a company are used, making it possible to evaluate and improve their performance. The main goal of this research is to develop a different costing system model to a company, in order to provide distinct information on the costs of production processes, to help managers make better operational and strategic decisions. This company business is processing and packaging fruit and vegetables, in particular they are organized by three main sectors: fruit, potatoes and 4th range products. Those cost allocation methodologies could be identified, on one hand, the profitability of each product, helping to define the best medium-term strategy and, on the other hand, some operational faults. Basically, this work aims to prove the importance of costing models to improve the performance and the competitiveness in a real context. |
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Competing globally with cost accounting: a case studyCost accountingTraditional costing systemsActivity-based costingTime-driven activity-based costingIn recent years, information has played a key role in business competitiveness, allowing not only to inform managers about external contexts, but also to internal problems. Thus, cost accounting has relevant tools, with the ability to provide information about how the resources of a company are used, making it possible to evaluate and improve their performance. The main goal of this research is to develop a different costing system model to a company, in order to provide distinct information on the costs of production processes, to help managers make better operational and strategic decisions. This company business is processing and packaging fruit and vegetables, in particular they are organized by three main sectors: fruit, potatoes and 4th range products. Those cost allocation methodologies could be identified, on one hand, the profitability of each product, helping to define the best medium-term strategy and, on the other hand, some operational faults. Basically, this work aims to prove the importance of costing models to improve the performance and the competitiveness in a real context.2020-02-03T15:18:09Z2018-01-01T00:00:00Z20182020-02-03T15:17:09Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10071/19766eng2047-0916Pedro, M. I.Martins, J. C.Filipe, J.info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:47:42Zoai:repositorio.iscte-iul.pt:10071/19766Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:23:10.917863Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Competing globally with cost accounting: a case study |
title |
Competing globally with cost accounting: a case study |
spellingShingle |
Competing globally with cost accounting: a case study Pedro, M. I. Cost accounting Traditional costing systems Activity-based costing Time-driven activity-based costing |
title_short |
Competing globally with cost accounting: a case study |
title_full |
Competing globally with cost accounting: a case study |
title_fullStr |
Competing globally with cost accounting: a case study |
title_full_unstemmed |
Competing globally with cost accounting: a case study |
title_sort |
Competing globally with cost accounting: a case study |
author |
Pedro, M. I. |
author_facet |
Pedro, M. I. Martins, J. C. Filipe, J. |
author_role |
author |
author2 |
Martins, J. C. Filipe, J. |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Pedro, M. I. Martins, J. C. Filipe, J. |
dc.subject.por.fl_str_mv |
Cost accounting Traditional costing systems Activity-based costing Time-driven activity-based costing |
topic |
Cost accounting Traditional costing systems Activity-based costing Time-driven activity-based costing |
description |
In recent years, information has played a key role in business competitiveness, allowing not only to inform managers about external contexts, but also to internal problems. Thus, cost accounting has relevant tools, with the ability to provide information about how the resources of a company are used, making it possible to evaluate and improve their performance. The main goal of this research is to develop a different costing system model to a company, in order to provide distinct information on the costs of production processes, to help managers make better operational and strategic decisions. This company business is processing and packaging fruit and vegetables, in particular they are organized by three main sectors: fruit, potatoes and 4th range products. Those cost allocation methodologies could be identified, on one hand, the profitability of each product, helping to define the best medium-term strategy and, on the other hand, some operational faults. Basically, this work aims to prove the importance of costing models to improve the performance and the competitiveness in a real context. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-01-01T00:00:00Z 2018 2020-02-03T15:18:09Z 2020-02-03T15:17:09Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10071/19766 |
url |
http://hdl.handle.net/10071/19766 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
2047-0916 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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