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Gestão do desempenho baseado em actividades

Gestão do desempenho baseado em actividades


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About the Book

Que método de custeio - Custeio Baseado na Actividade / Gestão (ABC/M) ou Custeio Baseado na Actividade (TD-ABC) - se enquadra melhor no quadro da Gestão do Desempenho? Uma revisão bibliográfica sobre métodos de custeio e observações qualitativas de um estudo de caso, em que o ABC/M foi implementado numa empresa de logística alemã, fornece a base para a nossa investigação. O TD-ABC vem acompanhado de uma variedade de alegadas melhorias em comparação com o ABC/M existente, que se assume lutar com problemas conceptuais e baixas taxas de difusão (ABC-paradox). As nossas conclusões mostram deficiências ligadas ao conceito de TD-ABC no que respeita à recolha de dados e à visão míope a tempo de reflectir todas as actividades empresariais. Além disso, há provas significativas de que uma parte do mundo académico não captou o ABC/M no seu estado da arte; para eles ainda existe na versão concebida a partir de meados dos anos 80. O ABC/M fornece todas as características necessárias para funcionar dentro do quadro da Gestão de Desempenho. Desenvolvemos um quadro que se baseia no ABC/M e nomeamos esta Gestão de Desempenho Baseada em Actividades (ABPM). Mostramos como a ABPM apoia o alinhamento de decisões operacionais e financeiras com a estratégia de uma empresa.


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Product Details
  • ISBN-13: 9786203236071
  • Publisher: Edicoes Nosso Conhecimento
  • Binding: Paperback
  • Language: Portuguese
  • Returnable: N
  • Weight: 177 gr
  • ISBN-10: 6203236071
  • Publisher Date: 28 Sep 2021
  • Height: 229 mm
  • No of Pages: 76
  • Spine Width: 5 mm
  • Width: 152 mm


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