Allocation of indirect costs: a process to promote more significant performance conclusions to VdA

Banito, Maria Helena Pais

http://hdl.handle.net/10362/140001

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Autores

Banito, Maria Helena Pais

Orientador(es)

Almeida, Marta

Augusto, Rui

Resumo(s)

Vieira de Almeida (VdA) is one of the most successful law firms in Portugal. VdA believes that, to remain competitive in its field, its budgetary process needed to be examined to identify inefficiencies in the current method. Thus, the purpose of this article is to identify the major gaps in the firm's annual budget so that the process could be improved. For each period, VdA closely monitors its costs, nevertheless, after having analysed their nature, it was concluded that the indirect costs were not being considered. Therefore, this section aims to suggest an allocation of those expenses.

Palavras-chave

Management accounting Management control systems Budgeting Data collection Profitability Consulting project Cost allocation Indirect costs Process efficiency Microsoft excel Single basis allocation Control analysis