Implementation of an activity-based costing system in an amenities manufacturer - model´s construction, usefulness and profitability analysis

Abstract

The following Work Project entails the development and implementation of an Activity-Based Costing system within a Portuguese firm in the amenities’ manufacturing and commercialization industry. The model was divided into two parts, one regarding product costing and the other considering order processing costs. Its main objective is to ensure the company's accurate costing and provide an easy and adaptable tool that allows for a faster and more reliable bidding process. The analysis has revealed remarkable results regarding products, lines, and clients’ profitability. Furthermore, the sustainability of the firm’s online store was evaluated.