Publicação
Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal
| Resumo: | The present Work Project introduces a case study addressing the adoption of an ABC/M system in a winemaking company. The system was implemented in only one area of the company, and its adoption allows the company to perform ABM analysis resorting to the ABC information. A mixed approach is used to cost the products: both traditional and ABC systems are used although in different areas of the company. ABC/M implementation was perceived as ‘successful’ despite not following recommendations prescribed in literature. |
|---|---|
| Autores principais: | Pacheco, Carlota Tomaz da Costa |
| Assunto: | Activity-based costing Activity-based management Management accounting Wine industry Case study |
| Ano: | 2016 |
| 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 |
| _version_ | 1868982784291241984 |
|---|---|
| author | Pacheco, Carlota Tomaz da Costa |
| author_facet | Pacheco, Carlota Tomaz da Costa |
| author_role | author |
| contributor_name_str_mv | Major, Maria João RUN |
| country_str | PT |
| creators_json_txt | [{\"Person.name\":\"Pacheco, Carlota Tomaz da Costa\"}] |
| datacite.contributors.contributor.contributorName.fl_str_mv | Major, Maria João RUN |
| datacite.creators.creator.creatorName.fl_str_mv | Pacheco, Carlota Tomaz da Costa |
| datacite.date.Accepted.fl_str_mv | 2016-06-01T00:00:00Z |
| datacite.date.available.fl_str_mv | 2016-08-08T09:51:50Z |
| datacite.date.embargoed.fl_str_mv | 2016-08-08T09:51:50Z |
| datacite.rights.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| datacite.subjects.subject.fl_str_mv | Activity-based costing Activity-based management Management accounting Wine industry Case study |
| datacite.titles.title.fl_str_mv | Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal |
| dc.contributor.none.fl_str_mv | Major, Maria João RUN |
| dc.creator.none.fl_str_mv | Pacheco, Carlota Tomaz da Costa |
| dc.date.Accepted.fl_str_mv | 2016-06-01T00:00:00Z |
| dc.date.available.fl_str_mv | 2016-08-08T09:51:50Z |
| dc.date.embargoed.fl_str_mv | 2016-08-08T09:51:50Z |
| dc.format.none.fl_str_mv | application/pdf application/pdf |
| dc.identifier.none.fl_str_mv | http://hdl.handle.net/10362/18657 |
| dc.language.none.fl_str_mv | eng |
| dc.rights.none.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| dc.subject.none.fl_str_mv | Activity-based costing Activity-based management Management accounting Wine industry Case study |
| dc.title.fl_str_mv | Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal |
| dc.type.none.fl_str_mv | http://purl.org/coar/resource_type/c_bdcc |
| description | The present Work Project introduces a case study addressing the adoption of an ABC/M system in a winemaking company. The system was implemented in only one area of the company, and its adoption allows the company to perform ABM analysis resorting to the ABC information. A mixed approach is used to cost the products: both traditional and ABC systems are used although in different areas of the company. ABC/M implementation was perceived as ‘successful’ despite not following recommendations prescribed in literature. |
| dirty | 0 |
| eu_rights_str_mv | openAccess |
| format | masterThesis |
| fulltext.url.fl_str_mv | https://run.unl.pt/bitstreams/7f2f5271-78a4-45a1-8109-13447eafef78/download |
| id | run_2c899fec73c9f51d2b47134dbd2dfd13 |
| identifier.url.fl_str_mv | http://hdl.handle.net/10362/18657 |
| inst_facet_str | urn:organizationAcronym:unl{{{_:::_}}}Universidade Nova de Lisboa |
| instacron_str | unl |
| institution | Universidade Nova de Lisboa |
| instname_str | Universidade Nova de Lisboa |
| language | eng |
| network_acronym_str | run |
| network_name_str | Repositório Institucional da UNL |
| oai_identifier_str | oai:run.unl.pt:10362/18657 |
| organization_str_mv | urn:organizationAcronym:unl |
| person_str_mv | Pacheco, Carlota Tomaz da Costa |
| publishDate | 2016 |
| repo_facet_str | urn:repositoryAcronym:run{{{_:::_}}}Repositório Institucional da UNL |
| reponame_str | Repositório Institucional da UNL |
| repository_id_str | urn:repositoryAcronym:run |
| service_str_mv | urn:repositoryAcronym:run |
| spelling | engpt_PTThe present Work Project introduces a case study addressing the adoption of an ABC/M system in a winemaking company. The system was implemented in only one area of the company, and its adoption allows the company to perform ABM analysis resorting to the ABC information. A mixed approach is used to cost the products: both traditional and ABC systems are used although in different areas of the company. ABC/M implementation was perceived as ‘successful’ despite not following recommendations prescribed in literature.application/pdfapplication/pdfpt_PTProduct costing and activity-based costing/management in Bacalhôa Vinhos de PortugalPacheco, Carlota Tomaz da CostaMajor, Maria JoãoHostingInstitutionOrganizationalRUNe-mailmailto:run@unl.ptrun@unl.ptURNurn:tid:2015282232016-08-08T09:51:50Z2016-062016-062016-06-01T00:00:00ZHandlehttp://hdl.handle.net/10362/18657http://purl.org/coar/access_right/c_abf2open accessActivity-based costingActivity-based managementManagement accountingWine industryCase study778328 bytes545562 bytesliteraturehttp://purl.org/coar/resource_type/c_bdccmaster thesishttp://purl.org/coar/access_right/c_abf2application/pdffulltexthttps://run.unl.pt/bitstreams/7f2f5271-78a4-45a1-8109-13447eafef78/downloadhttp://purl.org/coar/access_right/c_abf2application/pdffulltexthttps://run.unl.pt/bitstreams/8930905d-40a9-4b1f-b50e-389eb634d3ec/download |
| spellingShingle | Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal Pacheco, Carlota Tomaz da Costa Activity-based costing Activity-based management Management accounting Wine industry Case study |
| status | SINGLETON |
| subject.fl_str_mv | Activity-based costing Activity-based management Management accounting Wine industry Case study |
| title | Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal |
| title_full | Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal |
| title_fullStr | Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal |
| title_full_unstemmed | Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal |
| title_short | Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal |
| title_sort | Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal |
| topic | Activity-based costing Activity-based management Management accounting Wine industry Case study |
| topic_facet | Activity-based costing Activity-based management Management accounting Wine industry Case study |
| url | http://hdl.handle.net/10362/18657 |
| visible | 1 |