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Advisor(s)
Abstract(s)
Em Dezembro de 2000 foi criada a IAS 41 com o intuito de colmatar o vazio existente no
normativo contabilístico internacional, no que diz respeito ao tratamento a dar à actividade
agrícola. Com a IAS 41, as explorações agrícolas passaram a ter um suporte essencial na
mensuração, contabilização, apuramento e análise dos resultados provenientes da sua
actividade.
É objectivo deste trabalho mostrar que o Balanced Scorecard, pode ser uma ferramenta útil
na aglutinação dos dados contabilísticos em conjunto com as previsões empresariais em
forma de indicadores e, desta forma, facilitar o processo de decisão no seio de uma
exploração agrícola.
Através da análise estatística dos dados provenientes do Recenseamento Geral Agrícola de
1999 vai ser possível tirar conclusões sobre a aplicação do Balanced Scorecard, e como
este pode ser uma ferramenta útil na tomada de decisões de carácter empresarial e
financeiro.
Com carácter académico e experimental este trabalho vai sugerir a criação de um modelo
de Balanced Scorecard aplicado a uma exploração agrícola, com base nos estudos de
Robert S. Kaplan e David P. Norton.
IAS 41 was launch in December 2000, to fill the gap in the international accounting standards landscape, concerning to specific accounting treatment in agriculture events. With IAS 41, agriculture activity acquires an essential support for measuring, accounting and result analysis from his activity. The goal of this work is to show that Balanced Scorecard can be an useful tool in the agglutination of accounting data together with business forecast into KPI and, for this meaning, to be useful into business decisions. From 1999 statistical analyses of agriculture business landscape in Portugal will be possible to retrieve some conclusion about the Balanced Scorecard application, where it can be a tool in the business and finance decision process. With experimental and academic nature, this work will suggest, the application of Balanced Scorecard inside
IAS 41 was launch in December 2000, to fill the gap in the international accounting standards landscape, concerning to specific accounting treatment in agriculture events. With IAS 41, agriculture activity acquires an essential support for measuring, accounting and result analysis from his activity. The goal of this work is to show that Balanced Scorecard can be an useful tool in the agglutination of accounting data together with business forecast into KPI and, for this meaning, to be useful into business decisions. From 1999 statistical analyses of agriculture business landscape in Portugal will be possible to retrieve some conclusion about the Balanced Scorecard application, where it can be a tool in the business and finance decision process. With experimental and academic nature, this work will suggest, the application of Balanced Scorecard inside
Description
Mestrado em Contabilidade Internacional
Keywords
Balanced Scorecard Indústrias agro-pecuárias