ACTIVITY-BASED COSTING: A PROPOSED PORT COST MANAGEMENT MODEL
The present study proposes a cost management system, based on the concepts of Activity Based Costing (ABC), and its application in a Port Authority in Brazil. An applied action-research study was conducted with the participation of the researchers together with the Port Authority team to present a m...
| Autores: | , , , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Recursos: | Universidade do Sul de Santa Catarina (UNISUL) |
| Repositorio: | Revista Eletrônica de Estratégia e Negócios |
| Idioma: | portugués |
| OAI Identifier: | oai:portaldeperiodicos.animaeducacao.com.br:article/13983 |
| Acesso em linha: | https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/13983 |
| Access Level: | acceso abierto |
| Palavra-chave: | Custos portuários Gestão de custos ABC aplicado em portos Gestão Portuária Desempenho portuário Port costs cost management ABC applied to ports Port management port performance custos portuários gestión de clientes ABC aplicado a los puertos gestão portuária |
| Resumo: | The present study proposes a cost management system, based on the concepts of Activity Based Costing (ABC), and its application in a Port Authority in Brazil. An applied action-research study was conducted with the participation of the researchers together with the Port Authority team to present a model that meets the solution to the problem presented. The proposed model allowed for a broad view of port management is possible to identify, along with the processes, the performance of each area, operational and administrative, as well as the division of responsibilities of each team member in the organization. |
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