Publicação
Atral field lab on planning and control - use of cost data in strategic portfolio management
| Resumo: | During a project duration of three months, a consultative project was executed with a Portu guese manufacturing company, Laboratórios Atral S.A., intended to inform the company's de cision-making process for its product portfolio. Therefore, a novel cost accounting system in Microsoft Excel was developed that enables the company to understand its product costs and identify the resulting profitability differentials that have strategic implications for its product portfolio. Further, this work describes the profitability information that can be extracted from the costing system using a developed product profitability analysis tool. It is an analysis that helps managers effectively define and implement their strategy. |
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| Autores principais: | Möller, Anna |
| Assunto: | Costing system Managerial accounting Profitability analysis Inflation Digitalization Stress testing Balanced scorecard |
| Ano: | 2023 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso embargado |
| Instituição associada: | Universidade Nova de Lisboa |
| Idioma: | inglês |
| Origem: | Repositório Institucional da UNL |
| Resumo: | During a project duration of three months, a consultative project was executed with a Portu guese manufacturing company, Laboratórios Atral S.A., intended to inform the company's de cision-making process for its product portfolio. Therefore, a novel cost accounting system in Microsoft Excel was developed that enables the company to understand its product costs and identify the resulting profitability differentials that have strategic implications for its product portfolio. Further, this work describes the profitability information that can be extracted from the costing system using a developed product profitability analysis tool. It is an analysis that helps managers effectively define and implement their strategy. |
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