Ciência-IUL
Publicações
Descrição Detalhada da Publicação
Título Revista
International Journal of Latest Trends in Finance and Economics Sciences
Ano (publicação definitiva)
2018
Língua
Inglês
País
Reino Unido
Mais Informação
Web of Science®
Esta publicação não está indexada na Web of Science®
Scopus
Esta publicação não está indexada na Scopus
Google Scholar
Abstract/Resumo
In recent years, information has played a key role in business competitiveness, allowing not only
to inform managers about external contexts, but also to internal problems. Thus, cost accounting has relevant
tools, with the ability to provide information about how the resources of a company are used, making it possible
to evaluate and improve their performance. The main goal of this research is to develop a different costing
system model to a company, in order to provide distinct information on the costs of production processes, to help
managers make better operational and strategic decisions. This company business is processing and
packaging fruit and vegetables, in particular they are organized by three main sectors: fruit, potatoes and 4th
range products. Those cost allocation methodologies could be identified, on one hand, the profitability of
each product, helping to define the best medium-term strategy and, on the other hand, some operational
faults. Basically, this work aims to prove the importance of costing models to improve the performance and the
competitiveness in a real context.
Agradecimentos/Acknowledgements
--
Palavras-chave
Cost accounting,Traditional costing systems,Activity-based costing,Time-driven activity-based costing
Registos de financiamentos
Referência de financiamento | Entidade Financiadora |
---|---|
UID/MULTI/0446/2013 | Fundação para a Ciência e a Tecnologia |