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Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal
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Resumo(s)
The present Work Project introduces a case study addressing the adoption of an ABC/M system in a winemaking company. The system was implemented in only one area of the company, and its adoption allows the company to perform ABM analysis resorting to the ABC information. A mixed approach is used to cost the products: both traditional and ABC systems are used although in different areas of the company. ABC/M implementation was perceived as ‘successful’ despite not following recommendations prescribed in literature.
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Palavras-chave
Activity-based costing Activity-based management Management accounting Wine industry Case study