Publicação
Managerial accounting and budgeting in nonprofit organizations: the case of Aresc
| Resumo: | ARESC is a non profit organization that provides support to numerous impoverished families in São Domingos de Rana. In the middle of 2019, the institution was presented with a challenge, which required it to adopt a more formal approach to its business, mainly by implementing management control systems. Using interviews, direct observation ,historical information, a Case Study was created with the goal of representing the challenge that a consultant would face when presented with ARESC’s situation. The Case Study covers topics in the fields of Management Control Systems and Managerial Accounting. Three exercises were created and a proposed solution was developed for each one. ACVP and a break-even analysis were performed, as well as budgets for the year of 2020 for two of ARESC’s divisions. The main objective was to arrive to a small final operating profit for the whole organization, which was achieved. |
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| Autores principais: | Antunes, Rita Marques |
| Assunto: | Case-study Management accounting Management control systems Budgeting Managerial accounting Virtual reality Cost allocation |
| Ano: | 2022 |
| 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: | ARESC is a non profit organization that provides support to numerous impoverished families in São Domingos de Rana. In the middle of 2019, the institution was presented with a challenge, which required it to adopt a more formal approach to its business, mainly by implementing management control systems. Using interviews, direct observation ,historical information, a Case Study was created with the goal of representing the challenge that a consultant would face when presented with ARESC’s situation. The Case Study covers topics in the fields of Management Control Systems and Managerial Accounting. Three exercises were created and a proposed solution was developed for each one. ACVP and a break-even analysis were performed, as well as budgets for the year of 2020 for two of ARESC’s divisions. The main objective was to arrive to a small final operating profit for the whole organization, which was achieved. |
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