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Publication
CBA: custeio baseado nas actividades
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 4.4 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A elaboração da presente dissertação teve em vista o estudo do sistema de custeio com base
nas actividades. Foi explicada a sua base conceptual e realçadas as características
diferenciadoras mais marcantes relativamente aos sistemas de custeio tradicionais. Também
foi referida a metodologia de implementação e elaboração do orçamento com base nas
actividades.
The aim of the elaboration of this thesis was the study of the activity cost accounting. The conceptual base was explained and the most important differencial characteristics related to the traditional cost accounting were emphasized. The methodology of implementation and elaboration ofthe budget was also referred.
The aim of the elaboration of this thesis was the study of the activity cost accounting. The conceptual base was explained and the most important differencial characteristics related to the traditional cost accounting were emphasized. The methodology of implementation and elaboration ofthe budget was also referred.
Description
Dissertação de mestrado, Ciências Económicas e Empresariais, Unidade de Ciências Económicas e Empresariais, Universidade do Algarve, 1997
Keywords
Actividade Recursos Indutor de custos Medida de execução Medida de desempenho Objecto de custo Centros de actividades