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Competing globally with cost accounting: a case study

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  • Maria Isabel Pedro
  • Joao Cancio Martins
  • José António Filipe

Abstract

In recent years, information has played a key role in business competitiveness, allowing not only to inform managers about external contexts, but also to internal problems. Thus, cost accounting has relevant tools, with the ability to provide information about how the resources of a company are used, making it possible to evaluate and improve their performance. The main goal of this research is to develop a different costing system model to a company, in order to provide distinct information on the costs of production processes, to help managers make better operational and strategic decisions. This company business is processing and packaging fruit and vegetables, in particular they are organized by three main sectors: fruit, potatoes and 4th range products. Those cost allocation methodologies could be identified, on one hand, the profitability of each product, helping to define the best medium-term strategy and, on the other hand, some operational faults. Basically, this work aims to prove the importance of costing models to improve the performance and the competitiveness in a real context.

Suggested Citation

  • Maria Isabel Pedro & Joao Cancio Martins & José António Filipe, 2018. "Competing globally with cost accounting: a case study," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 8(2), pages 1412-1412.
    • Handle: RePEc:ers:ijfirm:v:8:y:2018:i:2:p:1412
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    References listed on IDEAS

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    1. Demeere, Nathalie & Stouthuysen, Kristof & Roodhooft, Filip, 2009. "Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact," Health Policy, Elsevier, vol. 92(2-3), pages 296-304, October.
    2. Mariam Nawaz, 2013. "An Insight Into the Two Costing Technique: Absorption Costing and Marginal Costing," BRAND. Broad Research in Accounting, Negotiation, and Distribution, EduSoft Publishing, vol. 4(1), pages 48-61, March.
    3. K. Reddy & H. S. Venter & M. S. Olivier, 2012. "Using time-driven activity-based costing to manage digital forensic readiness in large organisations," Information Systems Frontiers, Springer, vol. 14(5), pages 1061-1077, December.
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