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A aplicabilidade dos princípios do sistema de custeio por actividades numa Instituição de Ensino Superior

Editor

Listed:
  • Samuel C A Pereira
    (Faculdade de Economia do Porto)

Author

Listed:
  • Carlos Manuel Ferreira Lima

    (Fradimalhas – Indústria de Malhas, Lda)

Abstract

Motivado pelas dificuldades do financiamento público das universidades, a contabilidade de gestão, ao ser um efectivo sistema de apuramento de custos (Jarrar, Smith e Dolley, 2007), tem cada vez maior relevância na administração das universidades. Neste livro apresenta-se um modelo de apuramento de custos com influências do ABC, aplicável às universidades portuguesas. Assim, e tendo por base o modo de funcionamento dos diversos serviços de uma instituição (faculdade ou universidade), apresenta-se um modelo de imputação dos custos de cada departamento aos diversos objectos de custo – cursos, projectos de investigação, e serviços. O modelo apresentado, sem ser demasiado complexo, apresenta um grau de elaboração suficiente para possibilitar a produção de informação credível, e ser aplicável no contexto de instituições universitárias.

Suggested Citation

  • Carlos Manuel Ferreira Lima, 2011. "A aplicabilidade dos princípios do sistema de custeio por actividades numa Instituição de Ensino Superior," Teses, Monografias e Livros, Open Access International Journals, edition 1, number 004 edited by Samuel C A Pereira, February.
    • Handle: RePEc:por:temoli:004
    as

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    File URL: http://www.fep.up.pt/repec/por/temoli/files/clima_sca.pdf
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    References listed on IDEAS

    as
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    2. Ian Smith, 2007. "The case for change," Palgrave Macmillan Books, in: Building a World-Class NHS, chapter 1, pages 39-86, Palgrave Macmillan.
    3. Foster, George & Gupta, Mahendra, 1990. "Manufacturing overhead cost driver analysis," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 309-337, January.
    4. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    5. Andrew Goddard & Kean Ooi, 1998. "Activity-Based Costing and Central Overhead Cost Allocation in Universities: A Case Study," Public Money & Management, Taylor & Francis Journals, vol. 18(3), pages 31-38, July.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    activity-based costing; sistemas de custeio; contabilidade de gestão;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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