FRAMEWORK: ACTIVITY-BASED COSTING IN SERVICES
Revista de Administração da Universidade Federal de Santa Maria - ReA/UFSM
FRAMEWORK: ACTIVITY-BASED COSTING IN SERVICES
Autor Correspondente: N. M. Stefano | [email protected]
Palavras-chave: Bibliometrics; Bibliography portfolio; Costs; Services
Resumos Cadastrados
Resumo Inglês:
Organizations have a constant need to be prepared to continue competing, which shows the search for alternatives for their stay in the market. It has become a common goal in today's business environment, to improve efficiency and restructure organization, turning it effective. In this context, information about costs has become increasingly important to support and justify the process of decision-making. This article is aimed at structuring a bibliography portfolio to treat the application of the ABC method in service and contribute to discussions within the scientific community. The methodology followed a three-stage procedure: Planning, execution and Synthesis. International databases were used to collect information (ISI Web of Knowledge and Scopus). As a result, we obtained a bibliography portfolio of 21 articles (with scientific recognition) dealing with the proposed theme.
