Profitability analysis based on Time-Driven Activity Based-Costing (TDABC) in an accounting services organization in Santa Catarina
The research has the general objective of measuring profitability based on TDABC in an accounting services organization in Santa Catarina. To meet this objective, a descriptive research with a qualiquantitative approach is carried out, of the case study with the collection of documentary data. The r...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Institución: | Centro Universitário de Belo Horizonte (UNIBH) |
| Repositorio: | Revista e-xacta |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.periodicos.uninove.br:article/23783 |
| Acceso en línea: | https://periodicos.uninove.br/exacta/article/view/23783 |
| Access Level: | acceso abierto |
| Palabra clave: | organizações de serviços contábeis métodos de custeio Time-Driven Activity Based-Costing (TDABC) gestão de custos accounting services organizations costing methods Time Driven Activity Based Costing (TDABC) costs management |
| Sumario: | The research has the general objective of measuring profitability based on TDABC in an accounting services organization in Santa Catarina. To meet this objective, a descriptive research with a qualiquantitative approach is carried out, of the case study with the collection of documentary data. The results show that the groups/subgroups of customers with the highest level of profitability were: a) Group 1/Subgroup 1 with 32.86%, Group 3/Subgroup 2 with 29.00% and Group 2/Subgroup 4 with 26.31%. On the other hand, Group 4/Subgroup 5 presented a loss of (15.17%). In general, the organization reaches a satisfactory percentage of profitability (24.07%). However, some managerial actions need to be implemented due to the deficiencies identified as: a) the revision of the sales prices of the services provided to some clients, b) optimization of internal processes through the use of electronic file integration and c) incentive to clients in the use of management systems. |
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