Management Accounting: Activity-Basedtechniques: Costing, Management and Budget

• Autor(a) principal: Amaral, Catarina Xavier
• Data de Publicação: 2002
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: https://doi.org/10.7559/gestaoedesenvolvimento.2002.89

In this article we concentrate our attention on the activity-basedtechniques as costing, management and budget in the context in which thecompanies need to improve the value they offer to their clients,identifying and eliminating activities that don’t provide value to theproduct. This reflection about company activities is a contribution fromthe activity-based techniques to the global strategy of companies.After being analysed the essential features of the activity-basedtechniques, we will focus on the operational development of the mainactivity-based techniques such as: costing, management and budget,being questioned the “real” value of these techniques.Our goal is to show that any accounting system and managementtechniques are valid provided that they allow companies to go along withtechnology evolution, living cycle of products, management control, inshort, the changes in the company strategies.