Activity Based Costing knowledge: empirical study on small and mediumsize enterprises

Activity Based Costing knowledge: empirical study on small and mediumsize enterprises

The objective of this paper is to analyze the percentage rate of use and knowledge of activitybased costing (ABC) in small and medium-sized Portuguese enterprises and at the same time searching for the existence of any factors that might explain why this method is not is used among most companies. T...

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Main Author: Maria João Cardoso Vieira Machado
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2012-01-01
Series:Revista Contemporânea de Contabilidade
Online Access:http://www.redalyc.org/articulo.oa?id=76224786009
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spelling doaj-39d68057efcd4807b2d9f06b2796f89b2020-11-24T23:48:54ZporUniversidade Federal de Santa CatarinaRevista Contemporânea de Contabilidade1807-18212175-80692012-01-01918167186Activity Based Costing knowledge: empirical study on small and mediumsize enterprisesMaria João Cardoso Vieira MachadoThe objective of this paper is to analyze the percentage rate of use and knowledge of activitybased costing (ABC) in small and medium-sized Portuguese enterprises and at the same time searching for the existence of any factors that might explain why this method is not is used among most companies. The collected data allow us to conclude that none of these enterprises uses the ABC and that the majority of respondents did not have any knowledge on the subject. Hierarchical level, age and academic qualifications are the reasons why the knowledge of the ABC is associated to the individual characteristics of people responsible for management accounting.http://www.redalyc.org/articulo.oa?id=76224786009
collection DOAJ
language Portuguese
format Article
sources DOAJ
author Maria João Cardoso Vieira Machado
spellingShingle Maria João Cardoso Vieira Machado
Activity Based Costing knowledge: empirical study on small and mediumsize enterprises
Revista Contemporânea de Contabilidade
author_facet Maria João Cardoso Vieira Machado
author_sort Maria João Cardoso Vieira Machado
title Activity Based Costing knowledge: empirical study on small and mediumsize enterprises
title_short Activity Based Costing knowledge: empirical study on small and mediumsize enterprises
title_full Activity Based Costing knowledge: empirical study on small and mediumsize enterprises
title_fullStr Activity Based Costing knowledge: empirical study on small and mediumsize enterprises
title_full_unstemmed Activity Based Costing knowledge: empirical study on small and mediumsize enterprises
title_sort activity based costing knowledge: empirical study on small and mediumsize enterprises
publisher Universidade Federal de Santa Catarina
series Revista Contemporânea de Contabilidade
issn 1807-1821
2175-8069
publishDate 2012-01-01
description The objective of this paper is to analyze the percentage rate of use and knowledge of activitybased costing (ABC) in small and medium-sized Portuguese enterprises and at the same time searching for the existence of any factors that might explain why this method is not is used among most companies. The collected data allow us to conclude that none of these enterprises uses the ABC and that the majority of respondents did not have any knowledge on the subject. Hierarchical level, age and academic qualifications are the reasons why the knowledge of the ABC is associated to the individual characteristics of people responsible for management accounting.
url http://www.redalyc.org/articulo.oa?id=76224786009
work_keys_str_mv AT mariajoaocardosovieiramachado activitybasedcostingknowledgeempiricalstudyonsmallandmediumsizeenterprises
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