Publicação
Allocation of indirect costs: a process to promote more significant performance conclusions to VdA
| Resumo: | Vieira de Almeida (VdA) is one of the most successful law firms in Portugal. VdA believes that, to remain competitive in its field, its budgetary process needed to be examined to identify inefficiencies in the current method. Thus, the purpose of this article is to identify the major gaps in the firm's annual budget so that the process could be improved. For each period, VdA closely monitors its costs, nevertheless, after having analysed their nature, it was concluded that the indirect costs were not being considered. Therefore, this section aims to suggest an allocation of those expenses. |
|---|---|
| Autores principais: | Banito, Maria Helena Pais |
| Assunto: | Management accounting Management control systems Budgeting Data collection Profitability Consulting project Cost allocation Indirect costs Process efficiency Microsoft excel Single basis allocation Control analysis |
| 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 |
| _version_ | 1868982326183067648 |
|---|---|
| author | Banito, Maria Helena Pais |
| author_facet | Banito, Maria Helena Pais |
| author_role | author |
| contributor_name_str_mv | Almeida, Marta Augusto, Rui RUN |
| country_str | PT |
| creators_json_txt | [{\"Person.name\":\"Banito, Maria Helena Pais\"}] |
| datacite.contributors.contributor.contributorName.fl_str_mv | Almeida, Marta Augusto, Rui RUN |
| datacite.creators.creator.creatorName.fl_str_mv | Banito, Maria Helena Pais |
| datacite.date.Accepted.fl_str_mv | 2022-01-27T00:00:00Z |
| datacite.date.available.fl_str_mv | 2025-12-17T01:30:27Z |
| datacite.date.embargoed.fl_str_mv | 2025-12-17T01:30:27Z |
| datacite.rights.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| datacite.subjects.subject.fl_str_mv | Management accounting Management control systems Budgeting Data collection Profitability Consulting project Cost allocation Indirect costs Process efficiency Microsoft excel Single basis allocation Control analysis |
| datacite.titles.title.fl_str_mv | Allocation of indirect costs: a process to promote more significant performance conclusions to VdA |
| dc.contributor.none.fl_str_mv | Almeida, Marta Augusto, Rui RUN |
| dc.creator.none.fl_str_mv | Banito, Maria Helena Pais |
| dc.date.Accepted.fl_str_mv | 2022-01-27T00:00:00Z |
| dc.date.available.fl_str_mv | 2025-12-17T01:30:27Z |
| dc.date.embargoed.fl_str_mv | 2025-12-17T01:30:27Z |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | http://hdl.handle.net/10362/140001 |
| 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 | Management accounting Management control systems Budgeting Data collection Profitability Consulting project Cost allocation Indirect costs Process efficiency Microsoft excel Single basis allocation Control analysis |
| dc.title.fl_str_mv | Allocation of indirect costs: a process to promote more significant performance conclusions to VdA |
| dc.type.none.fl_str_mv | http://purl.org/coar/resource_type/c_bdcc |
| description | Vieira de Almeida (VdA) is one of the most successful law firms in Portugal. VdA believes that, to remain competitive in its field, its budgetary process needed to be examined to identify inefficiencies in the current method. Thus, the purpose of this article is to identify the major gaps in the firm's annual budget so that the process could be improved. For each period, VdA closely monitors its costs, nevertheless, after having analysed their nature, it was concluded that the indirect costs were not being considered. Therefore, this section aims to suggest an allocation of those expenses. |
| dirty | 0 |
| eu_rights_str_mv | openAccess |
| format | masterThesis |
| fulltext.url.fl_str_mv | https://run.unl.pt/bitstreams/2db84590-de02-468c-9dae-1b4d5e30ff8b/download |
| funder_facet_str_mv | FCT{{{_:::_}}}Fundação para a Ciência e a Tecnologia |
| funding.funder.alternateName_str_mv | FCT |
| funding.funder.identifier_str_mv | http://doi.org/10.13039/501100001871 |
| funding.funder.name_str_mv | Fundação para a Ciência e a Tecnologia |
| funding.name_str_mv | 6817 - DCRRNI ID |
| id | run_9bddf2f913a6dfdbb4d33478b76eeb49 |
| identifier.url.fl_str_mv | http://hdl.handle.net/10362/140001 |
| inst_facet_str | urn:organizationAcronym:unl{{{_:::_}}}Universidade Nova de Lisboa |
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| institution | Universidade Nova de Lisboa |
| instname_str | Universidade Nova de Lisboa |
| language | eng |
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| network_name_str | Repositório Institucional da UNL |
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| organization_str_mv | urn:organizationAcronym:unl |
| person_str_mv | Banito, Maria Helena Pais |
| publishDate | 2022 |
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| reponame_str | Repositório Institucional da UNL |
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| spelling | engpt_PTVieira de Almeida (VdA) is one of the most successful law firms in Portugal. VdA believes that, to remain competitive in its field, its budgetary process needed to be examined to identify inefficiencies in the current method. Thus, the purpose of this article is to identify the major gaps in the firm's annual budget so that the process could be improved. For each period, VdA closely monitors its costs, nevertheless, after having analysed their nature, it was concluded that the indirect costs were not being considered. Therefore, this section aims to suggest an allocation of those expenses.application/pdfpt_PTAllocation of indirect costs: a process to promote more significant performance conclusions to VdABanito, Maria Helena PaisAlmeida, MartaAugusto, RuiHostingInstitutionOrganizationalRUNe-mailmailto:run@unl.ptrun@unl.ptURNurn:tid:2029988272025-12-17T01:30:27Z2022-01-272021-12-172022-01-27T00:00:00ZHandlehttp://hdl.handle.net/10362/140001http://purl.org/coar/access_right/c_abf2open accessManagement accountingManagement control systemsBudgetingData collectionProfitabilityConsulting projectCost allocationIndirect costsProcess efficiencyMicrosoft excelSingle basis allocationControl analysis548889 bytesFundação para a Ciência e a TecnologiaNova School of Business and Economics6817 - DCRRNI IDCrossref Funder IDhttp://doi.org/10.13039/501100001871literaturehttp://purl.org/coar/resource_type/c_bdccmaster thesishttp://purl.org/coar/access_right/c_abf2application/pdffulltexthttps://run.unl.pt/bitstreams/2db84590-de02-468c-9dae-1b4d5e30ff8b/download |
| spellingShingle | Allocation of indirect costs: a process to promote more significant performance conclusions to VdA Banito, Maria Helena Pais Management accounting Management control systems Budgeting Data collection Profitability Consulting project Cost allocation Indirect costs Process efficiency Microsoft excel Single basis allocation Control analysis |
| status | SINGLETON |
| subject.fl_str_mv | Management accounting Management control systems Budgeting Data collection Profitability Consulting project Cost allocation Indirect costs Process efficiency Microsoft excel Single basis allocation Control analysis |
| title | Allocation of indirect costs: a process to promote more significant performance conclusions to VdA |
| title_full | Allocation of indirect costs: a process to promote more significant performance conclusions to VdA |
| title_fullStr | Allocation of indirect costs: a process to promote more significant performance conclusions to VdA |
| title_full_unstemmed | Allocation of indirect costs: a process to promote more significant performance conclusions to VdA |
| title_short | Allocation of indirect costs: a process to promote more significant performance conclusions to VdA |
| title_sort | Allocation of indirect costs: a process to promote more significant performance conclusions to VdA |
| topic | Management accounting Management control systems Budgeting Data collection Profitability Consulting project Cost allocation Indirect costs Process efficiency Microsoft excel Single basis allocation Control analysis |
| topic_facet | Management accounting Management control systems Budgeting Data collection Profitability Consulting project Cost allocation Indirect costs Process efficiency Microsoft excel Single basis allocation Control analysis |
| url | http://hdl.handle.net/10362/140001 |
| visible | 1 |