Publicação
Developing and implementing cost accounting at hole19
| Resumo: | The present Working Project focuses on the designing, development and implementation of a costing system in a Portuguese start-up company. Cost accounting is recommended by the literature to improve the decision-making process of companies’ managers and provide them with useful and accurate information for product-profitability analysis. Thus, to achieve the objective set for this WP, the researcher followed an interventionist research and designed a costing-system with a great concern for cause-effect allocations. Once implemented, it showed that even a company that has yet to become profitable as a whole, can have profitable products in the light of a proper analysis. |
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| Autores principais: | Fernandes, Pedro Pereira Santos |
| Assunto: | Cost accounting Time allocation Activity-based costing Decision-making |
| Ano: | 2018 |
| 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: | The present Working Project focuses on the designing, development and implementation of a costing system in a Portuguese start-up company. Cost accounting is recommended by the literature to improve the decision-making process of companies’ managers and provide them with useful and accurate information for product-profitability analysis. Thus, to achieve the objective set for this WP, the researcher followed an interventionist research and designed a costing-system with a great concern for cause-effect allocations. Once implemented, it showed that even a company that has yet to become profitable as a whole, can have profitable products in the light of a proper analysis. |
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