Synapse
⌘+K
Synapse
PulseExploreJournal ClubResearchersJournals
Instagram
HomeJournal ClubExplore
September 10, 2025Revista de Gestão Social e Ambiental

Activity-Based Costing: An Analysis Of Activities Performed In The Central Warehouse Of A Federal University

View Full Paper
Ask AI
Bookmark
Share

Authors

PRPatricia Fernanda da Silva Trajano RodriguesACAntônio André Cunha Callado

Discussion

Loading...

Member takes

Overview

Qualitative research identifies cost drivers in a federal university's warehouse, highlighting efficiency implications.

Key Points

  • Activity-based costing improves the identification of resource consumption and costs in university operations.
  • Findings revealed three main activity categories: consumables logistics, permanent materials logistics, and warehouse management.
  • This qualitative case study utilized interviews and observations to gather data on activity performance.
  • The application of ABC in public institutions supports transparency and better management decisions.

Cite This Study

Rodrigues et al. (2025) studied this question.

synapsesocial.com/papers/68c1aacc54b1d3bfb60e36adhttps://doi.org/10.24857/rgsa.v19n7-104
View Full Paper
Ask AI
Bookmark
Share