Conhecimento de Custeio Baseado em Atividades: estudo empírico sobre empresas de pequeno e médio porte
DOI:
https://doi.org/10.5007/2175-8069.2012v9n18p167Abstract
O objetivo deste artigo é analisar a taxa percentual de uso e o conhecimento do custeio baseado em atividades (ABC) nas empresas de pequeno e médio porte portuguesas e, ao mesmo tempo pesquisar a existência de quaisquer fatores que poderiam explicar a razão pela qual este método não é usado entre a maioria das empresas. Os dados coletados permitem concluir que nenhuma dessas empresas utiliza o ABC e que a maioria dos entrevistados não têm conhecimento algum sobre o assunto. Nível hierárquico, idade e qualificação acadêmica são as razões pelas quais o conhecimento do ABC está associado às características individuais das pessoas responsáveis pela contabilidade gerencial.
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