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Atral aield lab on planning and control - model testing and implications on corporate risk management
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| 8.07 MB | Adobe PDF |
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During a three-month project with the Portuguese pharmaceutical company Laboratórios Atral
S.A., a new costing system was developed in Microsoft Excel. This thesis describes the back grounds, considerations, and results of the development and highlights how the renewed costing
system enables the company to analyze the cost structure of its products to provide management
with relevant information for decision-making. Based on this, both a tool for analyzing product
profitability, and an expanded version of the balanced scorecard are developed. In addition, the
costing system's resilience and dependability is evaluated. Finally, the current economic climate
and potential future development options are examined
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Costing system Managerial accounting Profitability analysis Inflation Digitalization Stress testing Balanced scorecard