Activity Based Costing System (ABC) : implementation in a supermarket
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Show full item recordcomunitat-uji-handle:10234/158176
comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
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Title
Activity Based Costing System (ABC) : implementation in a supermarketAuthor (s)
Tutor/Supervisor
Martínez Ramos, MiguelTutor/Supervisor; University.Department
Universitat Jaume I. Departament de Finances i ComptabilitatDate
2015Publisher
Universitat Jaume IAbstract
The current high level of competence requires any organization to dispose of an optimum cost control. The Activity-Based Costing (ABC) System enables creating a strategic planning in the firm and in the cost management ... [+]
The current high level of competence requires any organization to dispose of an optimum cost control. The Activity-Based Costing (ABC) System enables creating a strategic planning in the firm and in the cost management and it also offers adjusted cost computing.
In this project we present an ABC cost model for a supermarket, adapting such model to the characteristics of the sector and the firm by analyzing its cost structure and specifying the daily activity in the store. This is made with a view to create a cost management system adapted to the needs of the firm that will allow it to optimize costs and make strategic decisions. [-]
Subject
Description
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2014/2015
Type
info:eu-repo/semantics/bachelorThesisRights
info:eu-repo/semantics/openAccess
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