Atral field lab on planning and control - implications of the current economic situation on atral

Detalhes bibliográficos
Autor(a) principal: Börner, Fridolin
Data de Publicação: 2022
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/158101
Resumo: During a three-month project with the Portuguese pharmaceutical company Laboratórios Atral S.A., a new costing system was developed in Microsoft Excel. This thesis describes the back grounds, considerations, and results of the development and highlights how the renewed costing system enables the company to analyze the cost structure of its products to provide management with relevant information for decision-making. Based on this, both a tool for analyzing product profitability, and an expanded version of the balanced scorecard are developed. In addition, the costing system's resilience and dependability is evaluated. Finally, the current economic climate and potential future development options are examined.
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spelling Atral field lab on planning and control - implications of the current economic situation on atralCosting systemManagerial accountingProfitability analysisInflationDigitalizationStress testingBalanced scorecardDomínio/Área Científica::Ciências Sociais::Economia e GestãoDuring a three-month project with the Portuguese pharmaceutical company Laboratórios Atral S.A., a new costing system was developed in Microsoft Excel. This thesis describes the back grounds, considerations, and results of the development and highlights how the renewed costing system enables the company to analyze the cost structure of its products to provide management with relevant information for decision-making. Based on this, both a tool for analyzing product profitability, and an expanded version of the balanced scorecard are developed. In addition, the costing system's resilience and dependability is evaluated. Finally, the current economic climate and potential future development options are examined.Almeida, Marta Malheiro deRUNBörner, Fridolin2023-01-182022-12-162026-12-16T00:00:00Z2023-01-18T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/158101TID:203311183enginfo:eu-repo/semantics/embargoedAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T05:40:23Zoai:run.unl.pt:10362/158101Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:56:59.020296Repositório 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 Atral field lab on planning and control - implications of the current economic situation on atral
title Atral field lab on planning and control - implications of the current economic situation on atral
spellingShingle Atral field lab on planning and control - implications of the current economic situation on atral
Börner, Fridolin
Costing system
Managerial accounting
Profitability analysis
Inflation
Digitalization
Stress testing
Balanced scorecard
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short Atral field lab on planning and control - implications of the current economic situation on atral
title_full Atral field lab on planning and control - implications of the current economic situation on atral
title_fullStr Atral field lab on planning and control - implications of the current economic situation on atral
title_full_unstemmed Atral field lab on planning and control - implications of the current economic situation on atral
title_sort Atral field lab on planning and control - implications of the current economic situation on atral
author Börner, Fridolin
author_facet Börner, Fridolin
author_role author
dc.contributor.none.fl_str_mv Almeida, Marta Malheiro de
RUN
dc.contributor.author.fl_str_mv Börner, Fridolin
dc.subject.por.fl_str_mv Costing system
Managerial accounting
Profitability analysis
Inflation
Digitalization
Stress testing
Balanced scorecard
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Costing system
Managerial accounting
Profitability analysis
Inflation
Digitalization
Stress testing
Balanced scorecard
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description During a three-month project with the Portuguese pharmaceutical company Laboratórios Atral S.A., a new costing system was developed in Microsoft Excel. This thesis describes the back grounds, considerations, and results of the development and highlights how the renewed costing system enables the company to analyze the cost structure of its products to provide management with relevant information for decision-making. Based on this, both a tool for analyzing product profitability, and an expanded version of the balanced scorecard are developed. In addition, the costing system's resilience and dependability is evaluated. Finally, the current economic climate and potential future development options are examined.
publishDate 2022
dc.date.none.fl_str_mv 2022-12-16
2023-01-18
2023-01-18T00:00:00Z
2026-12-16T00:00:00Z
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/10362/158101
TID:203311183
url http://hdl.handle.net/10362/158101
identifier_str_mv TID:203311183
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/embargoedAccess
eu_rights_str_mv embargoedAccess
dc.format.none.fl_str_mv 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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