Atral field lab on planning and control - use of cost data in strategic portfolio management

Detalhes bibliográficos
Autor(a) principal: Möller, Anna
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/10362/154310
Resumo: During a project duration of three months, a consultative project was executed with a Portu guese manufacturing company, Laboratórios Atral S.A., intended to inform the company's de cision-making process for its product portfolio. Therefore, a novel cost accounting system in Microsoft Excel was developed that enables the company to understand its product costs and identify the resulting profitability differentials that have strategic implications for its product portfolio. Further, this work describes the profitability information that can be extracted from the costing system using a developed product profitability analysis tool. It is an analysis that helps managers effectively define and implement their strategy.
id RCAP_dc0af9343368cb7b02e8ef252c7c13e8
oai_identifier_str oai:run.unl.pt:10362/154310
network_acronym_str RCAP
network_name_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository_id_str 7160
spelling Atral field lab on planning and control - use of cost data in strategic portfolio managementCosting systemManagerial accountingProfitability analysisInflationDigitalizationStress testingBalanced scorecardDomínio/Área Científica::Ciências Sociais::Economia e GestãoDuring a project duration of three months, a consultative project was executed with a Portu guese manufacturing company, Laboratórios Atral S.A., intended to inform the company's de cision-making process for its product portfolio. Therefore, a novel cost accounting system in Microsoft Excel was developed that enables the company to understand its product costs and identify the resulting profitability differentials that have strategic implications for its product portfolio. Further, this work describes the profitability information that can be extracted from the costing system using a developed product profitability analysis tool. It is an analysis that helps managers effectively define and implement their strategy.Almeida, Marta Malheiro deRUNMöller, Anna2023-01-102022-12-162026-12-16T00:00:00Z2023-01-10T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/154310TID:203311191enginfo: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:10362/154310Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:55:34.709598Repositório 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 - use of cost data in strategic portfolio management
title Atral field lab on planning and control - use of cost data in strategic portfolio management
spellingShingle Atral field lab on planning and control - use of cost data in strategic portfolio management
Möller, Anna
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 - use of cost data in strategic portfolio management
title_full Atral field lab on planning and control - use of cost data in strategic portfolio management
title_fullStr Atral field lab on planning and control - use of cost data in strategic portfolio management
title_full_unstemmed Atral field lab on planning and control - use of cost data in strategic portfolio management
title_sort Atral field lab on planning and control - use of cost data in strategic portfolio management
author Möller, Anna
author_facet Möller, Anna
author_role author
dc.contributor.none.fl_str_mv Almeida, Marta Malheiro de
RUN
dc.contributor.author.fl_str_mv Möller, Anna
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 project duration of three months, a consultative project was executed with a Portu guese manufacturing company, Laboratórios Atral S.A., intended to inform the company's de cision-making process for its product portfolio. Therefore, a novel cost accounting system in Microsoft Excel was developed that enables the company to understand its product costs and identify the resulting profitability differentials that have strategic implications for its product portfolio. Further, this work describes the profitability information that can be extracted from the costing system using a developed product profitability analysis tool. It is an analysis that helps managers effectively define and implement their strategy.
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/10362/154310
TID:203311191
url http://hdl.handle.net/10362/154310
identifier_str_mv TID:203311191
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
_version_ 1799138142845927424

Registros relacionados