Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal
Autor(a) principal: | |
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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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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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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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1799137882144768001 |