Publicação
Cost accounting system implementation for a municipality
| Resumo: | Local authorities are currently facing the pressing need to improve efficiency and effectiveness. The adoption of a Cost Accounting System is a major initiative, aimed at improving the management of municipal resources, according to, moreover, the legal framework in force.The implementation project of a cost accounting system for the Municipality of Vagos intends to describe the main difficulties that may be found in the implementation of cost accounting in a municipality, and to propose solutions in order to solve those problems. The methodology consists, initially, in a literature review on cost accounting in local government and then in presenting a proposal for a phased implementation of CA in the Municipality of Vagos. |
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| Autores principais: | Santos, Clarinda Isabel dos Anjos dos |
| Assunto: | atividades autarquias locais centros de custo centros de responsabilidade coeficiente de imputação contabilidade analítica controlo interno custos diretos custos indiretos eficiência funções imputação de custos POCAL sistema de custeio activities municipalities cost centers responsibility centers coefficient imputation analytical accounting internal control direct costs indirect costs efficiency functions allocation of costs POCAL costing system |
| Ano: | 2013 |
| País: | Portugal |
| Tipo de documento: | artigo |
| Instituição associada: | ISCA da Universidade de Aveiro |
| Idioma: | português |
| Origem: | Estudos do ISCA |
| Resumo: | Local authorities are currently facing the pressing need to improve efficiency and effectiveness. The adoption of a Cost Accounting System is a major initiative, aimed at improving the management of municipal resources, according to, moreover, the legal framework in force.The implementation project of a cost accounting system for the Municipality of Vagos intends to describe the main difficulties that may be found in the implementation of cost accounting in a municipality, and to propose solutions in order to solve those problems. The methodology consists, initially, in a literature review on cost accounting in local government and then in presenting a proposal for a phased implementation of CA in the Municipality of Vagos. |
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