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Management accounting field lab - implementation of operating budgets for the hybrid organization semear bipp

2021-01-11Dissertação de mestrado Acesso aberto
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datacite.subject.fosCiências Sociais::Economia e Gestãopt_PT
dc.contributor.advisorAlmeida, Marta
dc.contributor.authorBietmann, Johan Christian
dc.date.accessioned2021-08-17T10:51:21Z
dc.date.available2021-08-17T10:51:21Z
dc.date.issued2021-01-11
dc.date.submitted2021-01-04
dc.description.abstractThis work project addresses a gap in the literature regarding the use of operating budgets asa management tool for hybrid organizations. The implementation of a management accounting system for Semear BIPP indicates that budgets are most effective when used for planning purposes rather than as a motivational tool. Hybrid organizations benefit from accurate cost standards which assist in assessing the profitability of their product sales and help estimate cash outflows. To balance the social and commercial aims of a hybrid organization, price variances need to be primarily analyzed from a qualitative standpoint.pt_PT
dc.identifier.tid202740811pt_PT
dc.identifier.urihttp://hdl.handle.net/10362/122609
dc.language.isoengpt_PT
dc.relationNova School of Business and Economics
dc.subjectConsulting projectpt_PT
dc.subjectHybrid organizationpt_PT
dc.subjectData analyticspt_PT
dc.subjectManagement accounting systemspt_PT
dc.subjectDigital transformationpt_PT
dc.subjectMicrosoft excelpt_PT
dc.subjectBudgeting processpt_PT
dc.subjectStandard costspt_PT
dc.subjectVariance analysispt_PT
dc.titleManagement accounting field lab - implementation of operating budgets for the hybrid organization semear bipppt_PT
dc.typemaster thesis
dspace.entity.typePublication
oaire.awardNumberUID/ECO/00124/2013
oaire.awardTitleNova School of Business and Economics
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UID%2FECO%2F00124%2F2013/PT
oaire.fundingStream6817 - DCRRNI ID
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
rcaap.rightsopenAccesspt_PT
rcaap.typemasterThesispt_PT
relation.isProjectOfPublication644a3f4f-817b-4d0d-aba6-f98cdca28bc7
relation.isProjectOfPublication.latestForDiscovery644a3f4f-817b-4d0d-aba6-f98cdca28bc7
thesis.degree.nameA Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economicspt_PT

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NSBE - MA Dissertations