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• W2034271560 abstract "The objectives of this study are to characterize the way in which indirect costs are treated within Portuguese firms, classified as SME (small and medium-sized) of excellence. The ontological presuppositions and epistemological subjacent to this study are compatible with the paradigm of positive accounting research. Interviews were held with the persons responsible for the management accounting in 58 companies situated in 11 districts of Portugal. The results obtained led to the conclusion that all the companies analyzed use distribution bases for indirect costs that are influenced both by the volume of production and of sales. None of the companies use activity based costing. Future research is necessary to establish another cause for the use of traditional distribution bases." @default.
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• W2034271560 date "2010-02-02" @default.
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• W2034271560 title "Métodos de repartição dos custos indirectos utilizados pelas PME’s industriais portuguesas" @default.
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• W2034271560 doi "https://doi.org/10.5007/2175-8069.2009v6n11p11" @default.
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