Publicação
Management accounting field lab - implementation of a costing system for the hybrid organization semear bipp
| Resumo: | A consulting project developed during a four-month period aimed at implementing managerial accounting tools such as a costing system for a Portuguese Hybrid called Semear BIPP was used with excel worksheets. The tool is easily updated and can support managers’ decision-making processes in a timely and accurate manner. In order to have a better understanding of the costs, a model that was tailored regarding each business unit specificity was provided. A single overhead rate using a Traditional Costing System was implemented for the charity business, and a Time Driven Activity Based Costing System was implemented for the commercial business. |
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| Autores principais: | Bueno, Vinicius Giunta |
| Assunto: | Consulting project Costing system Hybrid organization Time driven activity based costing system Traditional costing system |
| Ano: | 2021 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade Nova de Lisboa |
| Idioma: | inglês |
| Origem: | Repositório Institucional da UNL |
| Resumo: | A consulting project developed during a four-month period aimed at implementing managerial accounting tools such as a costing system for a Portuguese Hybrid called Semear BIPP was used with excel worksheets. The tool is easily updated and can support managers’ decision-making processes in a timely and accurate manner. In order to have a better understanding of the costs, a model that was tailored regarding each business unit specificity was provided. A single overhead rate using a Traditional Costing System was implemented for the charity business, and a Time Driven Activity Based Costing System was implemented for the commercial business. |
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