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Abstract(s)
A Formação Executiva da Católica Porto Business School apresenta uma oferta de cursos e experiências extensa e tem como principal objetivo, a preparação de profissionais para os negócios globais com um grande foco no empreendedorismo, na sustentabilidade e no respeito pelas pessoas, antecipando as necessidades futuras das organizações e promovendo o desenvolvimento científico e o conhecimento aplicado. Este documento resulta de um acordo estabelecido com a instituição, realizado no decorrer de um estágio profissional com a mesma, ao nível do controlo de gestão e da execução de tarefas com carácter administrativo e financeiro. Sendo que, este se insere no âmbito do Mestrado em Gestão, com especialização em Controlo de Gestão, da Católica Porto Business School. O trabalho final de mestrado procurou responder a necessidades da entidade relativas à falta de profundidade do sistema de custeio anteriormente em vigor e ao redesenho e desenvolvimento de um novo. Tendo em conta a vasta diversidade de custos indiretos, o método de custeio ABC/M consegue fornecer contributos poderosos e oportunidades de melhoria no sistema. Ao longo do documento, podemos observar, detalhadamente, o antigo e o novo sistema de custeio, as suas principais diferenças, dando ênfase à alteração da imputação dos custos indiretos e aplicação de novos métodos de custeio. No final do mesmo, evidenciou-se os principais outputs do redesenho e as limitações apresentadas para a não aplicação total do método de custeio ABC/M.
The Executive Education of Católica Porto Business School presents an extensive range of courses and experiences and has as its main objective, the preparation of professionals for global business with a strong focus on entrepreneurship, sustainability and respect for people, anticipating the future needs of organizations and promoting scientific development and applied knowledge. This document derives from an agreement established with the institution, made during a professional internship with the same, at the level of management control and the performance of tasks with administrative and financial character. This is part of the Master degree in Management, specializing in Management Control, from the Católica Porto Business School. The final work sought to respond to the entity's needs regarding the lack of complexity of the costing system previously in place and the redesign and development of a new one. Given the wide diversity of overhead costs, the ABC/M costing method is able to provide powerful inputs and opportunities for improvement in the system. Therefore, throughout the document, we can observe, in detail, the old and the new costing system, their main differences, emphasizing the change in the allocation of indirect costs and the application of new costing methods. At the end, the main outputs of the redesign and the limitations presented for not fully applying the ABC/M costing method were highlighted.
The Executive Education of Católica Porto Business School presents an extensive range of courses and experiences and has as its main objective, the preparation of professionals for global business with a strong focus on entrepreneurship, sustainability and respect for people, anticipating the future needs of organizations and promoting scientific development and applied knowledge. This document derives from an agreement established with the institution, made during a professional internship with the same, at the level of management control and the performance of tasks with administrative and financial character. This is part of the Master degree in Management, specializing in Management Control, from the Católica Porto Business School. The final work sought to respond to the entity's needs regarding the lack of complexity of the costing system previously in place and the redesign and development of a new one. Given the wide diversity of overhead costs, the ABC/M costing method is able to provide powerful inputs and opportunities for improvement in the system. Therefore, throughout the document, we can observe, in detail, the old and the new costing system, their main differences, emphasizing the change in the allocation of indirect costs and the application of new costing methods. At the end, the main outputs of the redesign and the limitations presented for not fully applying the ABC/M costing method were highlighted.
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Keywords
Formação executiva Sistemas de custeio Custos indiretos e método de custeio ABC/M Executive education Costing systems Indirect costs and ABC/M costing method