Activity Based Costing System (ABC) : implementation in a supermarket
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Mostra el registre complet de l'elementcomunitat-uji-handle:10234/158176
comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
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TFG-TFMMetadades
Títol
Activity Based Costing System (ABC) : implementation in a supermarketAutoria
Tutor/Supervisor
Martínez Ramos, MiguelTutor/Supervisor; Universitat.Departament
Universitat Jaume I. Departament de Finances i ComptabilitatData de publicació
2015Editor
Universitat Jaume IResum
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. [-]
Paraules clau / Matèries
Descripció
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2014/2015
Tipus de document
info:eu-repo/semantics/bachelorThesisDrets d'accés
info:eu-repo/semantics/openAccess
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