CPA por ABC temporal Um estudo de caso numa agência de viagens islandesa
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CPA por ABC temporal Um estudo de caso numa agência de viagens islandesa

CPA por ABC temporal Um estudo de caso numa agência de viagens islandesa


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About the Book

Desenvolvemos e implementámos um sistema de custeio baseado em actividades orientado no tempo num estudo de caso numa agência de viagens islandesa. O nosso sistema TDABC em sete etapas estrutura os clientes em grupos e os custos em conjuntos de recursos. Associa os custos indiretos a clientes específicos, medindo o tempo que todas as atividades realizadas para eles consomem. Como resultado, calcula a rentabilidade do cliente com base nos custos directos e indirectos. Os resultados deste estudo de caso mostram como as agências de viagens islandesas podem analisar os custos e comparar a rendibilidade de diferentes clientes e grupos de clientes. Além disso, é possível demonstrar que os custos indirectos devem ser considerados na análise da rentabilidade dos clientes. A rentabilidade calculada no estudo de caso pelo TDABC é desproporcional à rentabilidade do cliente, que se baseia apenas na margem de lucro dos custos directos. A agência de viagens do caso e outras agências de viagens islandesas podem utilizar a CPA do TDABC para uma melhor gestão dos lucros e para melhorar os processos.


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Product Details
  • ISBN-13: 9786207007271
  • Publisher: KS Omniscriptum Publishing
  • Binding: Paperback
  • Language: Portuguese
  • Returnable: N
  • Weight: 168 gr
  • ISBN-10: 6207007271
  • Publisher Date: 02 Jan 2024
  • Height: 229 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 152 mm


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