Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Martins, I., Major, M. & Fernandes, A. (2020). Designing a cost accounting system at a winemaking company. International Journal of Entrepreneurship and Small Business. 41 (3), 331-367
Exportar Referência (IEEE) 
I. Martins et al.,  "Designing a cost accounting system at a winemaking company", in Int. Journal of Entrepreneurship and Small Business, vol. 41, no. 3, pp. 331-367, 2020
Exportar BibTeX 
@article{martins2020_1714803172228,
	author = "Martins, I. and Major, M. and Fernandes, A.",
	title = "Designing a cost accounting system at a winemaking company",
	journal = "International Journal of Entrepreneurship and Small Business",
	year = "2020",
	volume = "41",
	number = "3",
	doi = "10.1504/IJESB.2020.110805",
	pages = "331-367",
	url = "http://www.inderscience.com/jhome.php?jcode=IJESB"
}
Exportar RIS 
TY  - JOUR
TI  - Designing a cost accounting system at a winemaking company
T2  - International Journal of Entrepreneurship and Small Business
VL  - 41
IS  - 3
AU  - Martins, I.
AU  - Major, M.
AU  - Fernandes, A.
PY  - 2020
SP  - 331-367
SN  - 1476-1297
DO  - 10.1504/IJESB.2020.110805
UR  - http://www.inderscience.com/jhome.php?jcode=IJESB
AB  - This paper presents an experimental case study that follows an interventionist logic with the aim of designing a cost accounting system for a winemaking company. The system was designed with the main objective of determining the production costs of each variety of wine produced by the company, allowing the management to make more accurate and informed strategic decisions regarding price and cost control. Taking into consideration, the features of the company and its managerial information needs the chosen system to implement was the 'homogeneous cost pool method'. The study suggests that this method can be successfully implemented in the wine sector to inform decision-making processes and to enhance companies' financial performance.
ER  -