Developing and implementing cost accounting at hole19

Abstract

The present Working Project focuses on the designing, development and implementation of a costing system in a Portuguese start-up company. Cost accounting is recommended by the literature to improve the decision-making process of companies’ managers and provide them with useful and accurate information for product-profitability analysis. Thus, to achieve the objective set for this WP, the researcher followed an interventionist research and designed a costing-system with a great concern for cause-effect allocations. Once implemented, it showed that even a company that has yet to become profitable as a whole, can have profitable products in the light of a proper analysis.