Class 6

22 Abril 2026, 14:30 • Maria João Martins Ferreira Major

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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

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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

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Problems of allocation of indirect costs. Continuation of case 2.

Class 3

17 Abril 2026, 14:30 • Maria João Martins Ferreira Major

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Continuation of case 1. The four stages of Kaplan. Criticisms to accounting systems of stage 1 and 2.

Class 2

15 Abril 2026, 14:30 • Maria João Martins Ferreira Major

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Johnson & Kaplan perspective on the rise and fall of management accounting. Case 1.