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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) 
Machado, M. (2012). Activity based costing knowledge: empirical study on small and medium size enterprises. Revista Contemporânea de Contabilidade. 9 (18), 167-186
Exportar Referência (IEEE) 
M. J. Machado,  "Activity based costing knowledge: empirical study on small and medium size enterprises", in Revista Contemporânea de Contabilidade, vol. 9, no. 18, pp. 167-186, 2012
Exportar BibTeX 
@article{machado2012_1714961530483,
	author = "Machado, M.",
	title = "Activity based costing knowledge: empirical study on small and medium size enterprises",
	journal = "Revista Contemporânea de Contabilidade",
	year = "2012",
	volume = "9",
	number = "18",
	doi = "10.5007/2175-8069.2012v9n18p167",
	pages = "167-186",
	url = "http://www.periodicos.ufsc.br/index.php/contabilidade/issue/archive"
}
Exportar RIS 
TY  - JOUR
TI  - Activity based costing knowledge: empirical study on small and medium size enterprises
T2  - Revista Contemporânea de Contabilidade
VL  - 9
IS  - 18
AU  - Machado, M.
PY  - 2012
SP  - 167-186
SN  - 1807-1821
DO  - 10.5007/2175-8069.2012v9n18p167
UR  - http://www.periodicos.ufsc.br/index.php/contabilidade/issue/archive
AB  - The objective of this paper is to analyze the percentage rate of use and knowledge of activity-based costing (ABC) in small and medium-sized Portuguese enterprises and at the same time searching for the existence of any factors that might explain why this method is not is used among most companies. The collected data allow us to conclude that none of these enterprises uses the ABC and that the majority of respondents did not have any knowledge on the subject. Hierarchical level, age and academic qualifications are the reasons why the knowledge of the ABC is associated to the individual characteristics of people responsible for management accounting.
ER  -