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 |