Redesenho do sistema de custeio
: formação executiva – Católica Porto Business School

  • Duarte Novais Vieira da Silva (Student)

Student thesis: Master's Thesis


The Executive Education of Católica Porto Business School presents an extensive range of courses and experiences and has as its main objective, the preparation of professionals for global business with a strong focus on entrepreneurship, sustainability and respect for people, anticipating the future needs of organizations and promoting scientific development and applied knowledge. This document derives from an agreement established with the institution, made during a professional internship with the same, at the level of management control and the performance of tasks with administrative and financial character. This is part of the Master degree in Management, specializing in Management Control, from the Católica Porto Business School. The final work sought to respond to the entity's needs regarding the lack of complexity of the costing system previously in place and the redesign and development of a new one. Given the wide diversity of overhead costs, the ABC/M costing method is able to provide powerful inputs and opportunities for improvement in the system. Therefore, throughout the document, we can observe, in detail, the old and the new costing system, their main differences, emphasizing the change in the allocation of indirect costs and the application of new costing methods. At the end, the main outputs of the redesign and the limitations presented for not fully applying the ABC/M costing method were highlighted.
Date of Award7 Jul 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorJosé Miguel Pereira dos Santos de Oliveira (Supervisor)


  • Executive education
  • Costing systems
  • Indirect costs and ABC/M costing method

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