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A aplicabilidade dos princípios do sistema de custeio por actividades numa Instituição de Ensino Superior

Contents:

Editor Info

  • Samuel C A Pereira
    () (Faculdade de Economia do Porto)

Author Info

  • Carlos Manuel Ferreira Lima

    ()
    (Fradimalhas – Indústria de Malhas, Lda)

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    Abstract

    Motivado pelas dificuldades do financiamento público das universidades, a contabilidade de gestão, ao ser um efectivo sistema de apuramento de custos (Jarrar, Smith e Dolley, 2007), tem cada vez maior relevância na administração das universidades. Neste livro apresenta-se um modelo de apuramento de custos com influências do ABC, aplicável às universidades portuguesas. Assim, e tendo por base o modo de funcionamento dos diversos serviços de uma instituição (faculdade ou universidade), apresenta-se um modelo de imputação dos custos de cada departamento aos diversos objectos de custo – cursos, projectos de investigação, e serviços. O modelo apresentado, sem ser demasiado complexo, apresenta um grau de elaboração suficiente para possibilitar a produção de informação credível, e ser aplicável no contexto de instituições universitárias.

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    File URL: http://www.fep.up.pt/repec/por/temoli/files/clima_sca.pdf
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    Bibliographic Info

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    This book is provided by Open Access International Journals in its series Teses, Monografias e Livros with number 004 and published in 2011.

    Edition: 1
    ISBN: 978-989-97212-2-7
    Handle: RePEc:por:temoli:004

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    Related research

    Keywords: activity-based costing; sistemas de custeio; contabilidade de gestão;

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    1. Foster, George & Gupta, Mahendra, 1990. "Manufacturing overhead cost driver analysis," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 12(1-3), pages 309-337, January.
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