Atral field lab on planning and control – reimagining the balanced scorecard
Autor(a) principal: | |
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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/10362/154028 |
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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Atral field lab on planning and control – reimagining the balanced scorecardCosting 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 deRUNSachs, Alexander Claus Michael2023-01-102022-12-162026-12-16T00:00:00Z2023-01-10T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/154028TID:203311205enginfo: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:RCAAP2024-03-11T05:36:32Zoai:run.unl.pt:10362/154028Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:55:29.151834Repositório 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 – reimagining the balanced scorecard |
title |
Atral field lab on planning and control – reimagining the balanced scorecard |
spellingShingle |
Atral field lab on planning and control – reimagining the balanced scorecard Sachs, Alexander Claus Michael 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 – reimagining the balanced scorecard |
title_full |
Atral field lab on planning and control – reimagining the balanced scorecard |
title_fullStr |
Atral field lab on planning and control – reimagining the balanced scorecard |
title_full_unstemmed |
Atral field lab on planning and control – reimagining the balanced scorecard |
title_sort |
Atral field lab on planning and control – reimagining the balanced scorecard |
author |
Sachs, Alexander Claus Michael |
author_facet |
Sachs, Alexander Claus Michael |
author_role |
author |
dc.contributor.none.fl_str_mv |
Almeida, Marta Malheiro de RUN |
dc.contributor.author.fl_str_mv |
Sachs, Alexander Claus Michael |
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 2023-01-10 2023-01-10T00:00:00Z 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/10362/154028 TID:203311205 |
url |
http://hdl.handle.net/10362/154028 |
identifier_str_mv |
TID:203311205 |
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 |
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1799138142124507136 |