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Atral field lab on planning and control - use of cost data in strategic portfolio management
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| 3.82 MB | Adobe PDF |
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Resumo(s)
During a project duration of three months, a consultative project was executed with a Portu guese manufacturing company, Laboratórios Atral S.A., intended to inform the company's de cision-making process for its product portfolio. Therefore, a novel cost accounting system in
Microsoft Excel was developed that enables the company to understand its product costs and
identify the resulting profitability differentials that have strategic implications for its product
portfolio. Further, this work describes the profitability information that can be extracted from
the costing system using a developed product profitability analysis tool. It is an analysis that
helps managers effectively define and implement their strategy.
Descrição
Palavras-chave
Costing system Managerial accounting Profitability analysis Inflation Digitalization Stress testing Balanced scorecard