A carregar...
Publicação
Implementation of operating budgets as strategic planning tools for Comporta perfumes
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 3.07 MB | Adobe PDF |
Orientador(es)
Resumo(s)
The present Work Project outlines the development of a robust and comprehensive
Management Control System for the Portuguese niche perfumery company COMPORTA
PERFUMES. The created tailored system leverages the automation of complex processes,
supporting future operational, strategic, and financial decision-making. This Work Project’s
individual part details the implementation of a Zero-Based Budgeting process that culminates
in a set of Static Operating Budgets which help the company to anticipate operational and
financial needs and allow to project future revenues and spendings. To grant the adaptability
and flexibility that COMPORTA’s operations require, a Forecast step was added to the
budgeting process.
Descrição
Palavras-chave
Management control system Costing system Weighted average cost method Break-even point Budgeting process Zero based budgeting Static budget Forecast Performance measurement Budgetary control Variance analysis