Almeida, MartaBietmann, Johan Christian2021-08-172021-08-172021-01-112021-01-04http://hdl.handle.net/10362/122609This work project addresses a gap in the literature regarding the use of operating budgets asa management tool for hybrid organizations. The implementation of a management accounting system for Semear BIPP indicates that budgets are most effective when used for planning purposes rather than as a motivational tool. Hybrid organizations benefit from accurate cost standards which assist in assessing the profitability of their product sales and help estimate cash outflows. To balance the social and commercial aims of a hybrid organization, price variances need to be primarily analyzed from a qualitative standpoint.engConsulting projectHybrid organizationData analyticsManagement accounting systemsDigital transformationMicrosoft excelBudgeting processStandard costsVariance analysismaster thesis202740811