Sumários
Class 7
24 Abril 2026, 14:30 • Maria João Martins Ferreira Major
Conclusion of case 4. Strategic implication of ABC information. Case 7 (homework)
Class 6
22 Abril 2026, 14:30 • Maria João Martins Ferreira Major
Employees survey time as the basis of allocating indirect costs to activities. Spiral of death and cross subsidization bettween high-volume, simple products and low-volume complex products. Case 4.
Class 5
22 Abril 2026, 13:00 • Maria João Martins Ferreira Major
Activity-based costing (ABC): emergence of the approach in the context of changes in business environment and increase of non-volume indirect costs in companies. Resource cost drivers and activity cost drivers. Steps of ABC implementation. Types of activities. Cost drivers of duration, transaction and intensity. Volume-based versus non-volume cost drivers. Concept of transaction as a measure of complexity in organizations.
Class 4
17 Abril 2026, 16:00 • Maria João Martins Ferreira Major
Problems of allocation of indirect costs. Continuation of case 2.