[PDF] Top 20 CHARACTERISTICS OF MANAGEMENT ACCOUNTING SYSTEMS IN PORTUGUESE INDUSTRY
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CHARACTERISTICS OF MANAGEMENT ACCOUNTING SYSTEMS IN PORTUGUESE INDUSTRY
... An additional conclusion is that, contrasting expectations raised by the low proportion of direct labour in the total cost of production, the companies in the sam[r] ... See full document
18
Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factors
... some management accounting techniques, supported by the theory of ...the management accounting techniques are not used equally by all organizations (Haldma and Laats, ...specific ... See full document
21
Management accounting in Portuguese hotel enterprises : update research
... objectives of a hotel (Urquidi, ...specific characteristics of an organization, like as organizational context and ...impact of factors in ...organization management, such as ... See full document
8
Maturity in management accounting: exploratory study in Portuguese SME
... purpose of this paper is to characterize the level of maturity of management accounting in Portuguese industrial ...for management accounting in 58 ... See full document
14
Management accounting in the hospitality industry: a systematic literature review
... flourishing industry. In fact, tourism became vital after world war II, when it gradually became an international phenomenon (WTO, ...rise of this industry called for more appropriate ... See full document
75
Characterization of refrigeration systems in the Portuguese food processing industry
... summary of the main results of an activity of project +AGRO: Organizational, Energy and Occupational Health and Safety Qualifications in the AgriFood Industry (Project 04 / SIAC / 2015 ... See full document
8
MANAGEMENT CONTROL SYSTEMS IN THEP ORTUGUESE FINANCIAL SERVICES INDUSTRY
... set of financial and non-financial measures strategic performance measurement systems achieve higher ...control systems (Lau & Tan, 1998), profitability reporting (Helliar et ...evolution ... See full document
55
Rev. contab. finanç. vol.25 número66
... changes in the environment and management accounting practices, studies indicate that management accounting systems do not change or change at a much slower rate than ... See full document
14
Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factors
... design of systems costs and performance measures model, which describes the four stages that a company has to go since the traditional costing to the activity-based ...existence of an inadequate ... See full document
8
Management accounting change: a case study of balanced scorecard implementation in a Portuguese service company
... Also, in Alpha’s case study the researchers found several factors that faci- litated accounting change ...creation of the PMCD under the direct supervision of the BD, and the establishment ... See full document
21
Management accounting practices in the Portuguese lodging industry
... increase in competition within the hotel and lodging industry is becoming more notorious, thus making more relevant the decision making process for man- agers, concerning the effective use of ... See full document
16
Budheting and accounting reforms within the public financial mangement framework: the Portuguese case
... Public Management (NPM) framework, countries all around the world, including the EU Member-States, started reforms in their budgetary and accounting systems, to implement accrual-based ... See full document
18
The influence of the environmental and organizational factors in the management accounting of the Portuguese hotels
... strategy of leadership in costs, it will be more important the calculation of product cost and the implementation of information systems that help in the calculation and control ... See full document
15
CaracterÃsticas do alto escalão e o uso de sistemas de controle gerencial: uma revisão integrativa
... strategic management by examining the linkage of upper echelon characteristics and management practices, more specifically MCS as an element of strategic ...managers’ ... See full document
23
Potential of energy savings in Portuguese meat industry
... - In Portugal the meat sector occupies the highest rank within the food industry having its electricity consumption grown at a high pace mainly due to the intense use of refrigeration ...profile ... See full document
10
The relationship between the management accounting techniques and the decision making in Portuguese hotels
... mean of the six individual variables that characterize the power of the forces affecting the ...through of the three items (customers, competitors and ...measure of sampling adequacy was ... See full document
25
Management accounting practices in the Portuguese lodging industry
... conclusions of other researchers in this ...purpose of supporting the decision making ...traditional accounting techniques more frequently adopted were Budgeting, Budget deviation analysis, ... See full document
19
Management accounting change in the Portuguese telecommunications industry
... type of institutional isomorphism is the result of organisational external pressure on dependent organisations and of general expectations developed in the environment in which ... See full document
11
Management accounting practices in the Portuguese lodging industry
... some management accounting techniques, defending that in order to implement the Customer profitability analysis by market segment, it is more relevant the use of Activity-based costing than ... See full document
19
The perception of management accounting in the Portuguese lodging industry
... the management accounting (MA) and the hotels management, as well as there are several MA techniques that are very important for the ...use of MA information to allow the optimization ... See full document
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