Custeio baseado nas atividades e balanced scorecard : estudo empírico nas 100 melhores empresas para trabalhar em Portugal
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2021
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O presente estudo tem como objectivo geral contribuir para a investigação sobre o conhecimento e a utilização de dois métodos de contabilidade de gestão pelas empresas portuguesas, uma vez que, esses métodos são considerados pela teoria como os mais adequados, sendo eles: Custeio Baseado nas Atividades (CBA) como método de valoração dos produtos e serviços e Balanced Scorecard (BSC) como método de avaliação de desempenho. Os objectivos mais específicos são analisar as taxas de conhecimento e utilização do CBA e do BSC, os motivos que condicionam a sua utilização, identificar se existe associação entre o conhecimento desses métodos e as características dos responsáveis financeiros e analisar as possíveis associações entre sua utilização e as características das empresas. Para isto, foi enviado o inquérito para cada uma das empresas constantes no ranking das 100 Melhores Empresas para Trabalhar em Portugal, divulgado pela Revista Exame em 2019. Os resultados obtidos permitem concluir que a maioria das empresas conhece tanto o CBA quanto o BSC como sistemas de contabilidade de gestão, contudo, esses métodos ainda são pouco utilizados por essas empresas, uma vez que, as taxas de utilização foram consideravelmente baixas. Não foi possível encontrar associação entre o conhecimento do CBA e as características dos responsáveis financeiros, no entanto, os resultados indicam a existência de associação entre o conhecimento do BSC e a idade dos responsáveis financeiros. Por último, não foram obtidas evidências que suportem haver relação entre as características das empresas e o uso de cada um dos métodos abordados neste estudo.
This study aims to contribute to the investigation of the knowledge and use of two management accounting methods by Portuguese companies, as these methods are considered by theory as the most appropriate, namely: Activity-Based Costing (CBA) as a method of valuing products and services and Balanced Scorecard (BSC) as a method of evaluating performance. The more specific objectives are to analyze the knowledge and use rates of the CBA and the BSC, the reasons that condition their use, identify whether there is an association between knowledge of these methods and the characteristics of those responsible for finance, and analyze the possible associations between their use and the characteristics of the companies. For this, a survey was sent to each of the companies included in the ranking of the 100 Best Companies to Work for in Portugal, published by Exame Magazine in 2019. The results obtained allow us to conclude that most companies know both the CBA and the BSC as systems management accounting, however, these methods are still little used by these companies, since the rates of use were considerably low. It was not possible to find an association between knowledge of the CBA and the characteristics of those responsible for finance, however, the results indicate the existence of an association between knowledge of the BSC and the age of those responsible for finance. Finally, no evidence was obtained to support the existence of a relationship between the characteristics of the companies and the use of each of the methods covered in this study.
This study aims to contribute to the investigation of the knowledge and use of two management accounting methods by Portuguese companies, as these methods are considered by theory as the most appropriate, namely: Activity-Based Costing (CBA) as a method of valuing products and services and Balanced Scorecard (BSC) as a method of evaluating performance. The more specific objectives are to analyze the knowledge and use rates of the CBA and the BSC, the reasons that condition their use, identify whether there is an association between knowledge of these methods and the characteristics of those responsible for finance, and analyze the possible associations between their use and the characteristics of the companies. For this, a survey was sent to each of the companies included in the ranking of the 100 Best Companies to Work for in Portugal, published by Exame Magazine in 2019. The results obtained allow us to conclude that most companies know both the CBA and the BSC as systems management accounting, however, these methods are still little used by these companies, since the rates of use were considerably low. It was not possible to find an association between knowledge of the CBA and the characteristics of those responsible for finance, however, the results indicate the existence of an association between knowledge of the BSC and the age of those responsible for finance. Finally, no evidence was obtained to support the existence of a relationship between the characteristics of the companies and the use of each of the methods covered in this study.
Descrição
Orientação: Maria João Cardoso Vieira Machado
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, CÁLCULO DE CUSTOS, EMPRESAS, MODELOS DE GESTÃO, AVALIAÇÃO DO DESEMPENHO, CALCULATION OF COSTS, COMPANIES, MANAGEMENT MODELS, BALANCED SCORECARD, BALANCED SCORECARD, PERFORMANCE EVALUATION, PORTUGAL, PORTUGAL, ACCOUNTING