Publication
La evoluciĆ³n del modelo ABC
| dc.contributor.author | Texeira Fernandes Justino, Maria Do RosƔrio | |
| dc.contributor.author | Texeira QuirĆ³s, JoaquĆn | |
| dc.contributor.author | PĆ©rez, Rafael Salmoral | |
| dc.date.accessioned | 2018-02-28T19:45:45Z | |
| dc.date.available | 2018-02-28T19:45:45Z | |
| dc.date.issued | 2016 | |
| dc.description | ComunicaĆ§Ć£o em Congresso | pt_PT |
| dc.description.abstract | El objetivo de este trabajo es mostrar las principales evoluciones habidas en el modelo ABC desde su apariciĆ³n en los aƱos ochenta. El ABC multietapas es una evoluciĆ³n natural para su adaptaciĆ³n al entorno real de las organizaciones, el Time-Driven Activity Based Costing - TDABC es un desarrollo que simplifica el ABC al unificar los inductores de coste en la variable tiempo, y finalmente tenemos el modelo Resource Consumption Accounting - RCA que hibrida el ABC con el modelo GPK alemĆ”n. Esta ponencia expondrĆ” los tres modelo pero extendiĆ©ndose especialmente en el modelo RCA al ser Ć©ste el menos conocido y expandido en la prĆ”ctica de las organizaciones. | pt_PT |
| dc.description.version | info:eu-repo/semantics/publishedVersion | pt_PT |
| dc.identifier.uri | http://hdl.handle.net/10400.21/8164 | |
| dc.language.iso | spa | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.publisher | XXV AEDEM International Conference | pt_PT |
| dc.subject | ABC | pt_PT |
| dc.subject | ABC multietapas | pt_PT |
| dc.subject | TDABC | pt_PT |
| dc.subject | RCA | pt_PT |
| dc.title | La evoluciĆ³n del modelo ABC | pt_PT |
| dc.title.alternative | XXV AEDEM International Conference | pt_PT |
| dc.type | conference object | |
| dspace.entity.type | Publication | |
| oaire.citation.conferencePlace | Riga (Latvia) | pt_PT |
| oaire.citation.title | XXV AEDEM International Conference | pt_PT |
| person.familyName | Texeira Fernandes Justino | |
| person.familyName | Texeira QuirĆ³s | |
| person.givenName | Maria do RosƔrio | |
| person.givenName | JoaquĆn | |
| person.identifier | 1713364 | |
| person.identifier | 3507951 | |
| person.identifier.ciencia-id | 4917-732B-5C33 | |
| person.identifier.ciencia-id | 601F-79BA-3BCB | |
| person.identifier.orcid | 0000-0002-2120-4892 | |
| person.identifier.orcid | 0000-0002-7693-9888 | |
| person.identifier.rid | GQP-6967-2022 | |
| person.identifier.scopus-author-id | 55856106700 | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | conferenceObject | pt_PT |
| relation.isAuthorOfPublication | cb6e4562-7c1c-47f8-9a66-dbb24dce47c6 | |
| relation.isAuthorOfPublication | fc45d371-f939-4737-bccd-31d0d5a4eeeb | |
| relation.isAuthorOfPublication.latestForDiscovery | cb6e4562-7c1c-47f8-9a66-dbb24dce47c6 |
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