Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal

Detalhes bibliográficos
Autor(a) principal: Pacheco, Carlota Tomaz da Costa
Data de Publicação: 2016
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/18657
Resumo: The present Work Project introduces a case study addressing the adoption of an ABC/M system in a winemaking company. The system was implemented in only one area of the company, and its adoption allows the company to perform ABM analysis resorting to the ABC information. A mixed approach is used to cost the products: both traditional and ABC systems are used although in different areas of the company. ABC/M implementation was perceived as ‘successful’ despite not following recommendations prescribed in literature.
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spelling Product costing and activity-based costing/management in Bacalhôa Vinhos de PortugalActivity-based costingActivity-based managementManagement accountingWine industryCase studyDomínio/Área Científica::Ciências Sociais::Economia e GestãoThe present Work Project introduces a case study addressing the adoption of an ABC/M system in a winemaking company. The system was implemented in only one area of the company, and its adoption allows the company to perform ABM analysis resorting to the ABC information. A mixed approach is used to cost the products: both traditional and ABC systems are used although in different areas of the company. ABC/M implementation was perceived as ‘successful’ despite not following recommendations prescribed in literature.Major, Maria JoãoRUNPacheco, Carlota Tomaz da Costa2016-08-08T09:51:50Z2016-062016-062016-06-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfapplication/pdfhttp://hdl.handle.net/10362/18657TID:201528223enginfo: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:RCAAP2024-03-11T03:58:06Zoai:run.unl.pt:10362/18657Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:24:54.662651Repositório 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 Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal
title Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal
spellingShingle Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal
Pacheco, Carlota Tomaz da Costa
Activity-based costing
Activity-based management
Management accounting
Wine industry
Case study
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal
title_full Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal
title_fullStr Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal
title_full_unstemmed Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal
title_sort Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal
author Pacheco, Carlota Tomaz da Costa
author_facet Pacheco, Carlota Tomaz da Costa
author_role author
dc.contributor.none.fl_str_mv Major, Maria João
RUN
dc.contributor.author.fl_str_mv Pacheco, Carlota Tomaz da Costa
dc.subject.por.fl_str_mv Activity-based costing
Activity-based management
Management accounting
Wine industry
Case study
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Activity-based costing
Activity-based management
Management accounting
Wine industry
Case study
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description The present Work Project introduces a case study addressing the adoption of an ABC/M system in a winemaking company. The system was implemented in only one area of the company, and its adoption allows the company to perform ABM analysis resorting to the ABC information. A mixed approach is used to cost the products: both traditional and ABC systems are used although in different areas of the company. ABC/M implementation was perceived as ‘successful’ despite not following recommendations prescribed in literature.
publishDate 2016
dc.date.none.fl_str_mv 2016-08-08T09:51:50Z
2016-06
2016-06
2016-06-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/18657
TID:201528223
url http://hdl.handle.net/10362/18657
identifier_str_mv TID:201528223
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str 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)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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