Atral field lab on planning and control - strategic outlook - digitalization of controlling
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/10362/154312 |
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 - strategic outlook - digitalization of controllingCosting 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 deRUNKnecht, Daniel2023-01-102022-12-162026-12-16T00:00:00Z2023-01-10T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/154312TID:203311213enginfo: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:RCAAP2024-03-11T05:36:46Zoai:run.unl.pt:10362/154312Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:55:34.799402Repositório 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 - strategic outlook - digitalization of controlling |
title |
Atral field lab on planning and control - strategic outlook - digitalization of controlling |
spellingShingle |
Atral field lab on planning and control - strategic outlook - digitalization of controlling Knecht, Daniel 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 - strategic outlook - digitalization of controlling |
title_full |
Atral field lab on planning and control - strategic outlook - digitalization of controlling |
title_fullStr |
Atral field lab on planning and control - strategic outlook - digitalization of controlling |
title_full_unstemmed |
Atral field lab on planning and control - strategic outlook - digitalization of controlling |
title_sort |
Atral field lab on planning and control - strategic outlook - digitalization of controlling |
author |
Knecht, Daniel |
author_facet |
Knecht, Daniel |
author_role |
author |
dc.contributor.none.fl_str_mv |
Almeida, Marta Malheiro de RUN |
dc.contributor.author.fl_str_mv |
Knecht, Daniel |
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/10362/154312 TID:203311213 |
url |
http://hdl.handle.net/10362/154312 |
identifier_str_mv |
TID:203311213 |
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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1799138142849073152 |