O custeio baseado nas atividades nas 100 melhores empresas para se trabalhar em Portugal
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Data
2021
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This paper aims to contribute for the knowlodge of management accounting practices between the best companies where to work in Portugal, in particular about activity based costing. The specific objectives extend to the knowledge of costing methods and its use by the enterprises, such as the understanding of the association between the knowledge and utilization and the explanatory factos based on the financial officers personal characteristics and the organizational characteristics. The results obtained show that most of the respondents knows the ABC, although most of the enterprises still does not use the ABC. Were not identified association between the knowledge and the financial officers personal characteristics. The data showed that exists a link between the use of the approach by activities and the enterprise registered office.
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Orientação: Maria João Cardoso Vieira Machado
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MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, CÁLCULO DE CUSTOS, ATIVIDADES ECONÓMICAS, EMPRESAS, ACCOUNTING, CALCULATION OF COSTS, ECONOMICAL ACTIVITIES, COMPANIES, PORTUGAL, PORTUGAL